Newsletters
Tax Reform and the Rush for Lifetime Gifts
The increase in donations driven by tax reform highlights the importance of wealth planning that goes beyond tax efficiency, also taking into account succession, corporate, and family considerations....
Does Renouncing an Inheritance Shield an Indebted Heir?
Renouncing an inheritance does not always protect an indebted heir. In certain circumstances, the law allows creditors to accept the inheritance on the heir's behalf, subject to the limits and rules established under Brazilian succession law.
Brazilian Federal Revenue Service Clarifies the Taxation of Capital Gains in Sales of Equity Interests with Variable Purchase Price
A Brazilian Federal Revenue Service Tax Consultation Ruling establishes that variable amounts contingent on the occurrence of future events in M&A transactions constitute new taxable events for capital gains purposes....
Decree No. 13,075/2026 Postpones Mandatory CNPJ Registration for Individuals
A new decree postpones until 2027 the requirement for individual taxpayers subject to CBS to register with the CNPJ. The measure benefits, among others, rural producers, self-employed professionals, and certain property owners who will become taxpayers under the new legislation....
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?...