Newsletters
Brazilian Supreme Court Expected to Reach Majority on ITBI Tax Immunity for Real Estate Contributions to Share Capital
This week, the Brazilian Supreme Court (STF) may form a majority in favor of recognizing immunity from the Real Estate Transfer Tax (ITBI) on the transfer of real estate for the contribution of capital, regardless of whether the company has a predominantly real estate activity. The partial result should be reached with the vote...
What Cannot Be Inherited: Wills and Guardianship in Safeguarding and Ensuring Predictability for Family Businesses
For the founders of a family business, what is shared goes far beyond quotas or shares. A history, a purpose, and a set of values are shared and, above all, the mutual desire to remain partners and cooperate toward a common goal. Corporate law doctrine traditionally associates this...
Can a Spouse’s Assets Be Used to Satisfy Debts?
The STJ expands the discussion on the attachment of a spouse’s assets in enforcement proceedings. The decision issued by the Brazilian Superior Court of Justice in REsp 2.145.365-SP, ruled on June 22, 2026, brought an important understanding, expanding some of the limits previously established in the enforcement of extrajudicial instruments regarding the extent of assets shared by...
15 years of history, trust, and building together
This September, Franzim Consultoria Jurídica celebrates 15 years of history. This milestone represents a journey built with dedication, purpose, and, above all, the trust of those who have walked alongside us. Throughout these years, we have had the privilege of supporting business-owning families in developing solutions that...
"Qualified Dating": Brazilian Superior Court of Justice Reinforces the Distinction Between Dating Relationships and Stable Unions
A recent decision by the Brazilian Superior Court of Justice (STJ), in Special Appeal No. 2.227.076, has once again brought attention to a legal concept that is gaining increasing relevance in Family Law discussions: “namoro qualificado.” In a case involving a child in common, a long-term relationship, and an engagement, the Third Panel declined to recognize a stable union...
Taxation and Wealth in Focus
A snapshot of the main developments and updates from the past month in tax and wealth matters. We have selected the topics we consider most relevant to business-owning families, without intending to provide an exhaustive review of the period. The Brazilian Federal Revenue Service clarifies procedures for withholding income tax on dividend and profit distributions...
Tax Reform and the Rush for Lifetime Gifts
Does Renouncing an Inheritance Shield an Indebted Heir?
