Starting in May 2026, Brazilian companies will be mandated to address employees’ mental health
The Brazilian Federal Government, through the Ministry of Labor and Employment and with participation from business and labor representatives via the Permanent Tripartite Commission (CTPP)—a regulatory body composed of representatives from the government, employers, and employees—has included mental health as a criterion in the prevention of workplace harassment. This update is part of the Risk […]
New Law Establishes Regulatory Framework for Offshore Wind Energy in Brazil
Law No. 15,097/2025, enacted on 10 January 2025, establishes the regulatory framework for renewable energy generation in areas under federal jurisdiction, governing the construction and operation of offshore wind farms in Brazil’s territorial waters, continental shelf, and exclusive economic zone. The law also sets out rules for the granting of usage rights in these areas […]
Legal Certainty and Carbon Market Regulation
Law No. 15,042/2024, enacted on 11 December 2024, marks a significant step in regulating Brazil’s carbon market. It consolidates the legal framework for the trading of carbon credits under the Brazilian Emissions Trading System (SBCE), offering greater legal certainty to investors and companies interested in operating within the emissions compensation sector in Brazil. The SBCE […]
Structuring Investments Through Debt in Brazil: Tax Incentives and Risk Mitigation Under Law No. 12,431/2011
The growing use of structured transactions involving tax-incentivized debentures, as provided in Articles 1 and 2 of Law No. 12,431/2011, has established a strategic path not only to optimize tax outcomes for Brazilian issuers, but also to attract foreign capital while reducing legal and operational risks. From the perspective of international investors, this structure offers […]
Carf Rules That Subsidized Loans Granted by BNDES Qualify as Investment Grants
In a recent decision, the Administrative Council of Tax Appeals (Carf) ruled that loans granted by the Brazilian Development Bank (BNDES) may be classified as investment grants and, as such, excluded from the Corporate Income Tax (IRPJ) taxable base calculated under the actual profit regime. The case involved a taxpayer that used BNDES financing for […]
Mandatory Monthly Reporting via the Tax Inclusion Module (MIT) Starting January 2025
The Brazilian Federal Revenue Service (RFB) has issued Tax Directive No. 2,237/2024, replacing the previous directive (No. 2,005/2021), introducing significant changes to the submission process of the Declaration of Federal Tax Debits and Credits (DCTFWeb). As part of modernization and simplification efforts, the Tax Inclusion Module (MIT) has been introduced as an integrated service within […]
International Asset Recovery: Challenges and Solutions
International asset recovery within the civil sphere is crucial for companies, financial institutions, and creditors across various sectors struggling with the collection of debts originated in Brazil. The expansion of international trade and capital flows across jurisdictions escalates the risk of defaults and complicates the enforcement of creditor rights, particularly against sophisticated debtors who utilize […]
TST Ratifies New Themes for Consistent Application in Competitive Appeals Procedures
The Full Court of the Superior Labor Court (TST) has ratified four new themes for consideration under the repetitive appeals process, aiming to establish a legal thesis that will apply uniformly across all analogous cases. This approach was taken after identifying multiple appeals with identical themes, from which a selection was made to represent the […]
Defining the Limits of “Right to Rely” for Company Administrators
In 2019, Brazil was the site of one of its most significant environmental disasters—the collapse of a mining waste dam operated by Vale S.A., one of the country’s largest miners. This catastrophe released 12 million cubic meters of mud and waste into the municipality of Brumadinho in Minas Gerais, claiming 270 lives and erasing R$ […]
INTERIM MEASURE 1,262/2024 – Introduction of Additional CSLL and Implementation of GloBE Rules
On 3 October 2024, Interim Measure 1,262 was published, significantly altering the Brazilian tax system by instituting an Additional to the Social Contribution on Net Income (CSLL) to ensure a minimum effective tax rate of 15%. This adjustment aligns with the Global Anti-Base Erosion (GloBE) Rules devised by the Inclusive Framework on BEPS, coordinated by […]