What we are reading, writing and thinking.
Content, analysis, and opinion from the FIUS team on corporate, tax, employment, compliance law, and more.
Brazil protects tax incentives from its Pillar Two minimum tax
Understand how Normative Instruction No. 2,342/2026 allows tax incentives backed by local substance to reduce or eliminate Brazil's Pillar Two top-up tax for multinational groups.
Brazil’s elections and the outlook for real estate investment
Understand how the first-round vote is shaping financing expectations and what companies should consider before investing in Brazilian real estate.
Earn-outs in Brazilian M&A: balancing price, risk, and post-closing control
Understand how to structure an earn-out to reduce valuation risks and avoid disputes between buyer and seller after closing.
Evidence in Brazilian litigation: why timing matters
In Brazilian business litigation, organizing and preserving evidence from the pre-litigation stage can be decisive in supporting the facts, managing risk, and strengthening a company's position in court.
e-BEF: December 31, 2026 deadline is approaching
If your company is already subject to the UBO reporting requirement, the deadline to file the e-BEF is December 31, 2026.
New DREI Guidance: Board of directors members must now be registered in the CNPJ
On August 28, 2026, the National Department of Business Registration and Integration ("DREI") issued Technical Note No. 815/2026/MEMP, communicated to all Brazilian Commercial Registries through Circular Letter No. 572/2026/MEMP. The new guidance brings a significant change for all corporations (“sociedades anônimas”) with a Board of Directors.
Brazil’s new rural land framework: georeferencing, certification and foreign investment
Understand the practical effects of the recent ruling on georeferencing certification by INCRA and what it means for foreign rural land transactions.
Burnout in Brazilian labor courts: why a billion-dollar wave should be a priority
With NR-1 (Brazil's new psychosocial risk regulation), managing occupational stress has become a top priority for corporate legal and compliance teams in Brazil.
New rules on the declaration of ultimate beneficial owners of Brazilian and foreign companies in Brazil
Brazil’s Federal Revenue Service (Receita Federal) has changed the rules on the declaration of ultimate beneficial owners of Brazilian and foreign companies in Brazil, introducing new deadlines and penalties for failure to submit the required information.
Piercing the corporate veil in Brazil: What the STJ's 2026 precedent means for foreign creditors
STJ ruling clarifies when Brazilian shareholders can be held liable for company debts, raising the evidentiary bar for creditors.
Quarterly report of Brazilian Capital Abroad: deadline expires on september 5th
The deadline for filing the next quarterly report of Brazilian Capital Abroad report ("CBE"), related to the June 30, 2026 reference date, expires on September 5th.
Corporate group liability in labor enforcement: what Brazil’s Supreme Court is set to decide
The Brazilian Supreme Court’s upcoming decision in Topic 1,232 may reshape a sensitive aspect of labor enforcement. At stake is whether companies within the same corporate group can be held liable even if they did not participate in the initial phase of the lawsuit.