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STJ blocks seizure of funds in special purpose entity accounts

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…

INPI registers record number of trademark protection requests in 2025

In 2025, the INPI (National Institute of Industrial Property) recorded a historic high of 504,461 trademark protection requests, marking an increase of approximately 8% compared to the previous year. This growth reflects the expansionist approach of Brazilian companies in their efforts to safeguard their intangible assets. Patent applications also rose,…

Court Recognizes Tax Exemption Right for Non-Resident in Brazil

The court has recognized the right to tax exemption for a taxpayer who is not a resident in Brazil, overturning the tax charge imposed by the fiscal authority. The decision held that non-residency status prevents the application of the tax under the specific circumstances of the case. According to the…