Brazil

Brazil

Provide new incentives to finance infrastructure

09 Jan 2024

On 9 January 2024, Brazil enacted Law No. 14,801/2024, introducing a new category of infrastructure debentures designed to provide tax benefits to issuers. This legislation complements the existing framework under Law No. 12,431/2011, which offers tax incentives to debenture holders. The dual approach aims to attract a broader spectrum of investors to infrastructure projects by offering flexible financing options