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…
A recent court decision recognized that debt renegotiation may include the exclusion of interest and financial charges when necessary to ensure the debtor’s minimum subsistence, a principle aimed at preserving the consumer’s basic living conditions. In the case analyzed, the…
The Labor Court ruled that the publication of an internal circular does not create an automatic right to employee promotion, reinforcing companies’ autonomy in managing positions and career plans. In the case analyzed, the employee argued that an internal company…
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…
A recent court decision recognized that debt renegotiation may include the exclusion of interest and financial charges when necessary to ensure the debtor’s minimum subsistence, a principle aimed at preserving the consumer’s basic living conditions. In the case analyzed, the judiciary understood that maintaining the full amount of interest and…
The Labor Court ruled that the publication of an internal circular does not create an automatic right to employee promotion, reinforcing companies’ autonomy in managing positions and career plans. In the case analyzed, the employee argued that an internal company communication indicated the possibility of a promotion, claiming that this…
