In less than two consecutive days, we had the publication of two laws that should shake things up for the coming years.
Federal Law No. 15.269, of November 24, 2025, aims to modernize the regulatory framework of the electricity sector to promote affordable tariffs and energy security, establish guidelines for the regulation of electricity storage activities, provide measures to facilitate the commercialization of natural gas from the Union, create incentives for battery energy storage systems, among other provisions.
And Federal Law No. 15.270, of November 26, 2025, which provided income tax exemption for individuals who receive up to R$ 5.000,00 per month and introduced the taxation of dividends for high-income earners, in addition to profits and dividends paid abroad.
As if that weren't enough, the regulation of the consumption tax reform, introduced by Complementary Law No. 214 of January 16, 2025, is still pending. Rant aside, even tax experts are tired and discouraged by so many changes.
What will companies say, given this tax madhouse where they don't even know where to begin? They're more like goalkeepers when it comes to dealing with all these issues, whose central objective for the government is to raise revenue to support its ever-growing expenses.
This article does not intend to analyze the changes introduced to the electricity sector, which are also extremely confusing and far from modernizing the sector, but only the tax issues introduced by both laws.
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