{"id":5822,"date":"2026-03-31T00:28:13","date_gmt":"2026-03-31T03:28:13","guid":{"rendered":"https:\/\/deqlaw.com.br\/?page_id=5822"},"modified":"2026-03-31T02:48:10","modified_gmt":"2026-03-31T05:48:10","slug":"bresil-et-luxembourg-convention-de-double-imposition-expliquee","status":"publish","type":"page","link":"https:\/\/www.deqlaw.com.br\/en\/bresil-et-luxembourg-convention-de-double-imposition-expliquee\/","title":{"rendered":"Br\u00e9sil et Luxembourg: convention de double imposition expliqu\u00e9e"},"content":{"rendered":"<section data-bb-version=\"5.7.1\" id=\"bt_bb_section69f4e43c880d5\" class=\"bt_bb_section bt_bb_layout_boxed_1200\"  data-bt-override-class=\"null\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row \"  data-bt-override-class=\"{}\"><div class=\"bt_bb_row_holder\" ><div data-bb-version=\"5.7.1\"  class=\"bt_bb_column col-xl-12 col-xs-12 col-sm-12 col-md-12 col-lg-12 bt_bb_align_left 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class=\"hero-sub\">Un guide pratique pour les entreprises, investisseurs et conseillers luxembourgeois qui traitent avec le Br\u00e9sil. Ce que la convention couvre, ce qu'elle ne couvre pas, et quels imp\u00f4ts br\u00e9siliens continuent de s'appliquer.<\/p>\n    <a href=\"#contact\" class=\"btn-primary\">Contact Us<\/a>\n  <\/div>\n<\/section>\n\n<section class=\"intro-strip\">\n  <div class=\"intro-inner\">\n    <h2>Le Br\u00e9sil et le Luxembourg ont une convention de double imposition en vigueur, mais elle n'\u00e9limine pas tous les imp\u00f4ts br\u00e9siliens.<\/h2>\n    <div class=\"intro-col\"><p>La convention Br\u00e9sil-Luxembourg r\u00e9partit les droits d'imposition entre les deux pays sur les dividendes, int\u00e9r\u00eats, redevances et plus-values. Elle peut r\u00e9duire le taux de retenue \u00e0 la source br\u00e9silien pour les b\u00e9n\u00e9ficiaires qualifi\u00e9s. La CIDE, l'ISS et l'IOF sont g\u00e9n\u00e9ralement hors du champ de la convention.<\/p><\/div>\n    <div class=\"intro-col\"><p>Le Luxembourg est fr\u00e9quemment utilis\u00e9 comme plateforme d'investissement vers le Br\u00e9sil en raison de son r\u00e9seau conventionnel \u00e9tendu. Cependant, les autorit\u00e9s br\u00e9siliennes appliquent avec rigueur les crit\u00e8res de propri\u00e9t\u00e9 effective et de substance aux structures luxembourgeoises. La simple interposition d'une entit\u00e9 luxembourgeoise ne suffit pas \u00e0 garantir les avantages conventionnels.<\/p><\/div>\n  <\/div>\n<\/section>\n\n<section class=\"checklist-section\" id=\"treaty\">\n  <div class=\"section-inner\">\n    <div class=\"section-label\">Analyse de la convention<\/div>\n    <h2 class=\"section-title\">Ce que la convention Br\u00e9sil-Luxembourg couvre<\/h2>\n    <p class=\"checklist-intro\">La convention fixe des taux r\u00e9duits et r\u00e9partit les droits d'imposition. Les principales questions pour les structures utilisant le Luxembourg comme interm\u00e9diaire vers le Br\u00e9sil sont pr\u00e9sent\u00e9es ci-dessous.<\/p>\n    <div class=\"checklist-grid\">\n      <div class=\"checklist-item\">\n        <div class=\"ci-number\">01<\/div>\n        <div class=\"ci-content\"><h4>Dividendes<\/h4><p>Depuis le 1er janvier 2026, le Br\u00e9sil impose les dividendes \u00e0 10% pour les non-r\u00e9sidents. La convention peut plafonner ce taux pour les b\u00e9n\u00e9ficiaires luxembourgeois qualifi\u00e9s, sous r\u00e9serve des crit\u00e8res de propri\u00e9t\u00e9 effective et de substance.<\/p><\/div>\n      <\/div>\n      <div class=\"checklist-item\">\n        <div class=\"ci-number\">02<\/div>\n        <div class=\"ci-content\"><h4>Int\u00e9r\u00eats<\/h4><p>La convention r\u00e9duit g\u00e9n\u00e9ralement la retenue br\u00e9silienne sur les int\u00e9r\u00eats en dessous du taux national de 15%. Confirmez le taux applicable et la qualit\u00e9 de propri\u00e9taire effectif de l'entit\u00e9 luxembourgeoise.<\/p><\/div>\n      <\/div>\n      <div class=\"checklist-item\">\n        <div class=\"ci-number\">03<\/div>\n        <div class=\"ci-content\"><h4>Redevances<\/h4><p>Les redevances depuis le Br\u00e9sil attirent l'IRRF plus la CIDE (10%) en droit national. La convention peut r\u00e9duire l'IRRF. La CIDE et l'IOF (0,38% sur les virements) restent hors du champ de la convention et s'appliquent quoi qu'il en soit.<\/p><\/div>\n      <\/div>\n      <div class=\"checklist-item\">\n        <div class=\"ci-number\">04<\/div>\n        <div class=\"ci-content\"><h4>Services techniques<\/h4><p>Les honoraires de services techniques depuis le Br\u00e9sil vers le Luxembourg peuvent attirer l'IRRF, la CIDE, PIS\/COFINS-Import, l'ISS et l'IOF. La convention peut r\u00e9duire l'IRRF mais n'\u00e9limine pas les autres pr\u00e9l\u00e8vements.<\/p><\/div>\n      <\/div>\n      <div class=\"checklist-item\">\n        <div class=\"ci-number\">05<\/div>\n        <div class=\"ci-content\"><h4>Plus-values<\/h4><p>Le Br\u00e9sil conserve g\u00e9n\u00e9ralement le droit d'imposer les gains sur la cession d'actions de soci\u00e9t\u00e9s br\u00e9siliennes selon ses taux progressifs nationaux (15% \u00e0 22,5%).<\/p><\/div>\n      <\/div>\n      <div class=\"checklist-item\">\n        <div class=\"ci-number\">06<\/div>\n        <div class=\"ci-content\"><h4>Substance et anti-abus<\/h4><p>Les autorit\u00e9s br\u00e9siliennes examinent attentivement les structures utilisant le Luxembourg. Le b\u00e9n\u00e9ficiaire luxembourgeois doit disposer d'une substance r\u00e9elle et \u00eatre le propri\u00e9taire effectif du revenu pour acc\u00e9der aux avantages conventionnels.<\/p><\/div>\n      <\/div>\n    <\/div>\n    <div class=\"checklist-note\">L'utilisation du Luxembourg comme interm\u00e9diaire vers le Br\u00e9sil est soumise \u00e0 un examen approfondi. Les avantages conventionnels ne sont pas automatiques et requi\u00e8rent une analyse sp\u00e9cifique aux faits. Demandez un conseil avant de structurer toute transaction.<\/div>\n  <\/div>\n<\/section>\n\n<section class=\"cards-section\">\n  <div class=\"section-inner\">\n    <div class=\"section-label\">Points pratiques<\/div>\n    <h2 class=\"section-title\">Ce que les structures luxembourgeoises doivent savoir<\/h2>\n    <div class=\"cards\">\n      <div class=\"card\">\n        <div class=\"card-num\">01<\/div>\n        <h3>La CIDE n'est pas couverte<\/h3>\n        <p>La CIDE \u00e0 10% s'applique aux redevances, transferts de technologie et certains services ind\u00e9pendamment de la convention.<\/p>\n      <\/div>\n      <div class=\"card\">\n        <div class=\"card-num\">02<\/div>\n        <h3>L'ISS est municipal<\/h3>\n        <p>L'ISS \u00e0 2% \u00e0 5% est un imp\u00f4t municipal hors du champ de la convention. Il doit \u00eatre v\u00e9rifi\u00e9 pour chaque transaction.<\/p>\n      <\/div>\n      <div class=\"card\">\n        <div class=\"card-num\">03<\/div>\n        <h3>IOF sur les virements<\/h3>\n        <p>L'IOF \u00e0 0,38% s'applique aux virements, y compris les paiements de services et redevances, et n'est pas r\u00e9duit par la convention.<\/p>\n      <\/div>\n      <div class=\"card\">\n        <div class=\"card-num\">04<\/div>\n        <h3>La substance est essentielle<\/h3>\n        <p>Le Br\u00e9sil applique strictement les crit\u00e8res de propri\u00e9t\u00e9 effective et de substance aux structures luxembourgeoises. Une entit\u00e9 sans substance r\u00e9elle au Luxembourg risque de se voir refuser les avantages conventionnels.<\/p>\n      <\/div>\n      <div class=\"card\">\n        <div class=\"card-num\">05<\/div>\n        <h3>La retenue est la responsabilit\u00e9 du payeur<\/h3>\n        <p>La soci\u00e9t\u00e9 br\u00e9silienne est responsable de la retenue et du versement de l'IRRF au taux correct. Les erreurs engagent la responsabilit\u00e9 du payeur.<\/p>\n      <\/div>\n      <div class=\"card\">\n        <div class=\"card-num\">06<\/div>\n        <h3>Tenez compte de la pile fiscale compl\u00e8te<\/h3>\n        <p>Les imp\u00f4ts br\u00e9siliens peuvent ajouter 25% \u00e0 40% \u00e0 un paiement transfrontalier. Confirmez la position conventionnelle avant de convenir d'un prix.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<section class=\"tax-section\">\n  <div class=\"section-inner\">\n    <div class=\"section-label\">Taux indicatifs<\/div>\n    <h2 class=\"section-title\">Taux nationaux et conventionnels en bref<\/h2>\n    <div class=\"tax-grid\">\n      <div class=\"tax-card\">\n        <h4>IRRF sur services (indicatif)<\/h4>\n        <div class=\"tax-line\"><span>Taux national (sans convention)<\/span><strong>15%<\/strong><\/div>\n        <div class=\"tax-line\"><span>CIDE (non couverte par la convention)<\/span><strong>10%<\/strong><\/div>\n        <div class=\"tax-line\"><span>PIS\/COFINS-Import<\/span><strong>9,25%<\/strong><\/div>\n        <div class=\"tax-line\"><span>ISS<\/span><strong>2% \u00e0 5%<\/strong><\/div>\n        <div class=\"tax-line\"><span>IOF sur virement<\/span><strong>0,38%<\/strong><\/div>\n        <div class=\"tax-total\"><span>Pile indicative (droit national)<\/span><span>environ 29% \u00e0 39%+<\/span><\/div>\n        <p style=\"margin-top:14px;font-size:13px;color:var(--text-light);line-height:1.7;\">La convention peut r\u00e9duire la composante IRRF. Confirmez l'article et le taux applicables.<\/p>\n      <\/div>\n      <div class=\"tax-card\">\n        <h4>IRRF sur redevances (indicatif)<\/h4>\n        <div class=\"tax-line\"><span>Taux national (sans convention)<\/span><strong>15%<\/strong><\/div>\n        <div class=\"tax-line\"><span>CIDE (non couverte par la convention)<\/span><strong>10%<\/strong><\/div>\n        <div class=\"tax-line\"><span>IOF sur virement (non couvert par la convention)<\/span><strong>0,38%<\/strong><\/div>\n        <div class=\"tax-total\"><span>Pile indicative (droit national)<\/span><span>environ 25%+<\/span><\/div>\n        <p style=\"margin-top:14px;font-size:13px;color:var(--text-light);line-height:1.7;\">La convention peut r\u00e9duire l'IRRF. La CIDE et l'IOF s'appliquent quoi qu'il en soit et ne sont pas r\u00e9duits par la convention.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<div class=\"warning-strip\">\n  <div class=\"warning-inner\">\n    <div class=\"warning-icon\">\u26a0<\/div>\n    <p>Cette page est un guide g\u00e9n\u00e9ral uniquement et ne constitue pas un conseil juridique ou fiscal. L'analyse conventionnelle br\u00e9silienne est sp\u00e9cifique aux faits. Demandez un conseil sp\u00e9cifique avant de structurer des paiements transfrontaliers entre le Luxembourg et le Br\u00e9sil.<\/p>\n  <\/div>\n<\/div>\n\n<section class=\"cta-banner\" id=\"contact\">\n  <div class=\"cta-inner-banner\">\n    <div>\n      <div class=\"cta-label\">D&Q Lawyers<\/div>\n      <h2>Des questions sur la convention Br\u00e9sil-Luxembourg?<br><em>Nous pouvons vous aider.<\/em><\/h2>\n      <p>Notre \u00e9quipe conseille sur les questions fiscales et conventionnelles br\u00e9siliennes pour les entreprises et investisseurs \u00e9trangers. Contactez-nous avant de finaliser la tarification ou la structure.<\/p>\n    <\/div>\n    <div class=\"cta-action\">\n      <div class=\"cta-box\">\n        <div class=\"cta-box-label\">Envoyez-nous un email<\/div>\n        <a href=\"mailto:info@deqlaw.com.br\" class=\"email\">info@deqlaw.com.br<\/a>\n        <a href=\"mailto:info@deqlaw.com.br\" class=\"btn-primary\" style=\"text-decoration:none;display:block;text-align:center;\">Contact Us<\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><!-- cell_inner --><\/div><!-- cell --><\/div><!-- port --><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5822","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Br\u00e9sil et Luxembourg: convention de double imposition expliqu\u00e9e - 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