Recent developments in the Judiciary involving the new taxation of dividends indicate that the issue has already begun to gain traction in the market, with companies obtaining favorable decisions at the trial court level. The discussions mainly question the way…
The possibility for limited liability companies to issue debentures has recently been recognized by the National Department of Business Registration and Integration (DREI), through Circular Letter SEI No. 92/2026. The guidance allows for the supplementary application of the Brazilian Corporation…
The number of new labor lawsuits increased by 8.47% between 2024 and 2025, reaching a new record since the 2017 labor reform. In 2025, the judiciary received 2.321 million new cases, compared to 2.134 million in 2024, according to data…
TJ-MS rules out fraud against execution in property sale without attachment The 1st Civil Chamber of the Court of Justice of Mato Grosso do Sul (TJ-MS) ruled that there was no fraud against execution in a case involving the sale…
The courts have recognized that the garnishment of retirement benefits may be valid, provided that it does not compromise the minimum necessary for the debtor’s subsistence. This understanding reinforces that amounts received as retirement income, although generally protected, may be…
Companies have already begun to obtain favorable rulings on the merits against the new dividend taxation rules, in disputes involving Law No. 15,270/2025. The court decisions challenge the requirement that the distribution of profits relating to 2025 had to be…
The Federal Government has prevailed in approximately 90% of court decisions related to increases in the tax base under the presumed profit regime, consolidating an interpretation that has been largely favorable to the tax authorities in disputes on the subject.…
A recent court decision recognized that a property donated to one spouse cannot be seized to pay the exclusive debt of the other, provided that the proper transfer of the asset is proven. This understanding reinforces the separation of assets…
The successive administration clause is a legal instrument that allows the owner of an estate to define in advance who will be responsible for managing certain assets or equity interests over time, including after their death. Although it is provided…
Last Thursday, March 12, the Federal Government announced a package of measures aimed at reducing the impact of fluctuations in international oil prices on the price of diesel fuel in Brazil, in response to the strong volatility resulting from the…
Recent developments in the Judiciary involving the new taxation of dividends indicate that the issue has already begun to gain traction in the market, with companies obtaining favorable decisions at the trial court level. The discussions mainly question the way the new rules have been implemented and their compatibility with…
The possibility for limited liability companies to issue debentures has recently been recognized by the National Department of Business Registration and Integration (DREI), through Circular Letter SEI No. 92/2026. The guidance allows for the supplementary application of the Brazilian Corporation Law (Law No. 6,404/1976) to limited liability companies, enabling certain…
The number of new labor lawsuits increased by 8.47% between 2024 and 2025, reaching a new record since the 2017 labor reform. In 2025, the judiciary received 2.321 million new cases, compared to 2.134 million in 2024, according to data extracted from the statistical system of the Superior Labor Court…
TJ-MS rules out fraud against execution in property sale without attachment The 1st Civil Chamber of the Court of Justice of Mato Grosso do Sul (TJ-MS) ruled that there was no fraud against execution in a case involving the sale of a property during the course of enforcement proceedings based…
The courts have recognized that the garnishment of retirement benefits may be valid, provided that it does not compromise the minimum necessary for the debtor’s subsistence. This understanding reinforces that amounts received as retirement income, although generally protected, may be partially subject to seizure in specific situations. In the case…
Companies have already begun to obtain favorable rulings on the merits against the new dividend taxation rules, in disputes involving Law No. 15,270/2025. The court decisions challenge the requirement that the distribution of profits relating to 2025 had to be approved by December 31, 2025, in order to avoid the…
The Federal Government has prevailed in approximately 90% of court decisions related to increases in the tax base under the presumed profit regime, consolidating an interpretation that has been largely favorable to the tax authorities in disputes on the subject. The cases involve discussions regarding the interpretation of rules applicable…
A recent court decision recognized that a property donated to one spouse cannot be seized to pay the exclusive debt of the other, provided that the proper transfer of the asset is proven. This understanding reinforces the separation of assets within family relationships and limits the liability of property that…
The successive administration clause is a legal instrument that allows the owner of an estate to define in advance who will be responsible for managing certain assets or equity interests over time, including after their death. Although it is provided for under Brazilian law, this tool is still rarely used…
Last Thursday, March 12, the Federal Government announced a package of measures aimed at reducing the impact of fluctuations in international oil prices on the price of diesel fuel in Brazil, in response to the strong volatility resulting from the recent conflicts in the Middle East. The measures are intended…
