Shareholders and partners’ agreement: protection, predictability, and security for companies
07/07/2026 In increasingly dynamic corporate structures, the Shareholders or Partners’ Agreement has come to play a central role in organizing the relationship between shareholders, defining governance rules, protecting assets, and preventing conflicts. Business practice shows that a significant portion of corporate disputes arise from the absence of clear rules for critical moments in a company’s […]
Resolution 561 of the Brazilian Central Bank and the impact on fintechs
05/06/2026 Resolution No. 561 of the Brazilian Central Bank (“BCB“), published on April 30, 2026 and which will enter into force on October 1, 2026 (“Resolution 561“), deals with the regulation for the international payment or transfer service (eFX), aiming to improve security, transparency and greater alignment of Brazil with global standards for the prevention […]
STJ rules out mandatory publication of financial statements by large-sized limited liability companies
08/05/2026 The Brazilian Superior Court of Justice (STJ), in its ruling issued on April 7, 2026, in relation to Special Appeal No. 2,002,734/SP, consolidated a relevant understanding regarding the accounting obligations applicable to large-sized limited liability companies. The dispute concerned the legality of JUCESP Resolution No. 02/2015 and Opinion No. 41, which conditioned the filing […]
Shareholder disputes in startups
12/03/2026 Between 2020 and 2025, the number of corporate disputes brought before Brazilian courts increased by 84%. A survey based on data from the National Council of Justice (Conselho Nacional de Justiça – CNJ) shows that corporate dissolution actions rose from 5,170 in 2020 to 9,518 in 2025. Although mentioned study is not focused exclusively […]
Accumulated profits up to 2025: what still needs to be done
01/07/2026 Law No. 15,270/2025 reinstated taxation on profits and dividends (with a 10% withholding tax on amounts distributed in excess of R$ 50,000 per month to the same beneficiary, among other rules), revoking the unrestricted exemption that had been in effect since 1996. The legal text provided for a specific transition rule for profits accumulated […]
Deadline for submission of periodic declarations is open before Brazilian Central Bank
01/05/2026 We hereby inform you that the term to submit the obligation of periodic declaration to be provided to Brazilian Central Bank (“BACEN”) for all Brazilian entities that receive foreign investments, regardless of the amount, is now open (“Periodic Declaration”). The Periodic Declaration can be Quarterly, Annual or Five-Yearly depending on the value of each […]
