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…
The Ministry of Agrarian Development and Family Agriculture (MDA) issued guidance to financial institutions that operate with the National Program for Strengthening Family Agriculture (Pronaf) to facilitate the renegotiation of debts for family onion producers across the country. The measure…
Delinquency in Brazil’s rural credit sector reached a new historic record in January 2026, extending an upward trend that began in 2025 and signaling growing challenges for rural producers in meeting their debt obligations with banks. According to official data…
The number of wills in Brazil increased by 20.8% between 2020 and 2025, highlighting greater awareness about the importance of estate planning. Through a will, a person may allocate up to 50% of their assets, while the other half must…
The increase in interest rates in Brazil has put pressure on the budgets of consumers and businesses, leading delinquency to reach its highest recent level, according to financial market data. The scenario reflects the direct impact of the high cost…
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…
The Ministry of Agrarian Development and Family Agriculture (MDA) issued guidance to financial institutions that operate with the National Program for Strengthening Family Agriculture (Pronaf) to facilitate the renegotiation of debts for family onion producers across the country. The measure aims to protect the income of these farmers in the…
Delinquency in Brazil’s rural credit sector reached a new historic record in January 2026, extending an upward trend that began in 2025 and signaling growing challenges for rural producers in meeting their debt obligations with banks. According to official data from the Central Bank, the rate of delays exceeding 90…
The number of wills in Brazil increased by 20.8% between 2020 and 2025, highlighting greater awareness about the importance of estate planning. Through a will, a person may allocate up to 50% of their assets, while the other half must mandatorily be reserved for compulsory heirs, such as children, spouse,…
The increase in interest rates in Brazil has put pressure on the budgets of consumers and businesses, leading delinquency to reach its highest recent level, according to financial market data. The scenario reflects the direct impact of the high cost of credit and the elevated level of indebtedness, which make…
