Publications
TJMT Rules Out ITBI on Contribution of Real Estate Without Capital Reserve Formation
A landmark decision by the Court of Justice of the State of Mato Grosso (TJMT) ruled out the levy of ITBI (Real Estate Transfer Tax) on the contribution of real estate assets to the share capital of a family holding company, on the grounds that, as there was no formation of a capital reserve, the constitutional tax immunity applies. The case involved the transfer...
São Paulo Court of Appeals Rules That Surviving Spouse Inherits Solely Even Under Separate Property Regime
The 4th Private Law Chamber of the Court of Justice of the State of São Paulo (TJ/SP) confirmed the exclusion of siblings and nephews/nieces from succession, recognizing that the surviving spouse, even when married under a mandatory separate property regime, is the sole lawful heir. The deceased left no parents, grandparents, or children...