Newsletters

Lack of Corporate Assets Alone Does Not Justify Piercing the Corporate Veil: Brazil's Superior Court Establishes an Important Precedent on Shareholders' Liability

When a company fails to meet its obligations and lacks sufficient assets to satisfy its debts, a common question arises: can creditors pursue the personal assets of its shareholders?

Joint Tenancy With Right of Survivorship: Solução sucessória no exterior ou risco para brasileiros?

For many Brazilian families, owning real estate, bank accounts, or investments abroad is no longer the exception. Along with these assets come foreign legal concepts that deserve careful consideration. One of the most common is Joint Tenancy with Right of Survivorship, a form of co-ownership widely used in the United States and other common law jurisdictions...

São Paulo Court Reaffirms the Limits of Brazilian Jurisdiction over Foreign Assets in Inheritance Matters

As Brazilian individuals continue to diversify their assets internationally, disputes involving the succession of assets located abroad have become increasingly common. Although Brazilian income tax is based on the principle of worldwide taxation, requiring Brazilian tax residents to report all of their assets, including those located abroad...

LC 227/26: New Directions in Family Wealth Succession Planning

The way family assets are organized in Brazil has entered a new phase. Recent tax changes require attention not only in the creation of new structures, but also in the review of estate and succession planning arrangements already implemented...

Love, Wealth, and Justice: What the Vini Jr. and Virginia Case Teaches About Dating Agreements

Much has been said about the end of the relationship between football player Vinicius Junior and influencer Virginia Fonseca, particularly regarding the existence of a dating agreement. After all, does this instrument really protect the couple’s assets?...

Total Separation of Assets: Court Decision Reinforces Limits on Debt Collection

A recent decision by the São Paulo Court of Justice delivered a clear message to creditors: under the total separation of assets regime, it is not possible to automatically pursue a spouse’s assets to satisfy a debt...

Contingency Planning In Family-Owned Businesses

What if the principal shareholder can no longer make decisions? The cases of Fernando Henrique Cardoso and Anitta Harley reveal a silent vulnerability in family-owned businesses. Without a contingency plan in place, companies may become exposed at the very moment families need stability the most. It is essential to determine in advance who will make decisions, how those decisions will be made, and under what circumstances they will take effect...

Exposed Infidelity and Public Humiliation: When Love Becomes Grounds for Damages

In Civil Appeal No. 1008172-81.2024.8.26.0127, arising from the District of Carapicuíba, the São Paulo Court of Justice (TJSP) reaffirmed an important principle of Family Law: infidelity, by itself, does not automatically give rise to a duty to compensate. However, when accompanied by public exposure and an intent to humiliate, it may constitute grounds for moral damages,...

U.S. LLCs Under Brazilian Tax Authority Scrutiny: What Changes for Brazilians with Offshore Structures

Recent Guidance Opinion (Solução de Consulta) COSIT No. 56/2026 has issued an important warning for Brazilians who invest or hold assets abroad through LLCs in the United States. In practical terms, the Brazilian Federal Revenue Service has consolidated its position that LLCs with non-U.S. resident members and treated as pass-through entities for U.S. tax purposes...

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