Newsletters
Approval of accounts in companies: a strategic moment for governance and alignment
In Brazil, it is common practice for companies to approve the accounts of their managers during the month of April, as, in most companies, the fiscal year ends on December 31. Accordingly, considering the legal requirement to deliberate within the four months following the end of the fiscal year, it is important to be mindful of the deadline for taking such action...
Choice of forum clauses after Law No. 14,879/2024: what has changed and the controversy over its application
Law No. 14,879, enacted on June 4, 2024, amended provisions of the Brazilian Code of Civil Procedure related to a common practice in both legal and business contexts: the so-called choice of forum clause. Traditionally, the Brazilian procedural system distinguishes between two types of jurisdiction for the exercise of judicial authority...
2026 Individual Income Tax Return: deadlines and the impact of asset reorganizations
Inaugural Letter – 15 Years of Franzim Legal Consulting
Deadline for Filing the Annual Brazilian Capital Abroad Declaration (CBE) Ends on April 5
Brazilian capital abroad (CBE) consists of amounts, assets, rights, and holdings of any nature held outside the national territory by residents in Brazil. Such capital must be reported to the Banco Central do Brasil on an annual or quarterly basis, depending on the value of the assets held abroad. The declaration is mandatory for...