# Brazil social security and tax reform developments > Live situation record from CLSTR: https://clstr.news/situations/brazil-social-security-and-tax-reform-developments > Updated: 2026-09-11T17:37:27.000Z. Sources: 2. Developments: 2. Discussions regarding Brazil’s social security and tax landscape have focused on funding sustainability and legal compensation rights. The National Association of Tax Auditors of the Federal Revenue of Brazil (Anfip) has proposed structural changes to address population aging. Rather than raising retirement ages or worker contribution rates, Anfip suggests expanding revenue by revising tax exemptions and taxing digital platform work. Data from the ‘Análise da Seguridade Social’ publication indicates that while 2025 revenues reached R$ 1.44 trillion, tax exemptions related to social security amounted to R$ 288.1 billion. In the corporate sector, companies are reviewing National Classification of Economic Activities (CNAE) classifications to identify potential social security tax credits from the previous 60 months, a process made more urgent by the upcoming Brazilian Tax Reform. Concurrently, the Brazilian Supreme Federal Court (STF) is reviewing legal interpretations regarding whether taxpayers can use a writ of mandamus to claim compensation for undue taxes paid in the five years prior to a filing. ## Timeline ### 2026-09-11: Brazil tax landscape: Social security revisions and STF compensation rulings Brazilian companies face opportunities to recover overpaid social security contributions, while the STF deliberates on the legality of tax compensation for undue payments made prior to legal filings. 2 sources. https://clstr.news/cluster/brazil-tax-landscape-social-security-revisions-and-stf-compensation-rulings ### 2026-08-17: Anfip proposes new funding models for Brazil's Social Security Anfip proposes taxing digital platform work and revising tax exemptions to sustain Brazil's Social Security system instead of raising retirement ages or contribution rates. 4 sources. https://clstr.news/cluster/anfip-proposes-new-funding-models-for-brazils-social-security --- Cite as: Brazil social security and tax reform developments. CLSTR, https://clstr.news/situations/brazil-social-security-and-tax-reform-developments