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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...

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...

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