In January 2026, the STJ (Superior Court of Justice) ruled that the seizure of bank accounts held by Special Purpose Entities (SPEs) is inadmissible when aimed at satisfying debts incurred by other companies within the same economic group. The decision reinforces the patrimonial autonomy of SPEs, establishing that, in order for one company’s assets to be used to cover another’s obligations, a formal procedure for piercing the corporate veil must first be initiated.
With this decision, the measure aims to protect special purpose entities from having their assets compromised by liabilities of companies not directly linked to their obligations. The ruling reaffirms the principle of asset segregation between entities, which is essential for the legal certainty of business operations.