The Brazilian Regimes Of Separation of Property: What are the practical effects on divorce and succession?

12/29/2020     The separation of assets regime provided for in Articles 1,641, 1,687 and 1,688 of the Brazilian Civil Code (“CC”), is defined as a regime by means of which each spouse maintains exclusive ownership and right to use and manage property acquired before and during the marriage. This regime can be elected either […]

Best Lawyers Brazil release the 2021 edition

The Best Lawyers  Brazil 2021 recognized 8 partners among the best lawyers in the country in their practice area: Mauricio Almeida Prado (Arbitration & Mediation and Corporate/M&A), Esther Jerussalmy Cunha (Corporate/M&A), Fernando Marcondes e Rafael Alves (Arbitration & Mediation ), André Camerlingo Alves (Litigation), Fabio Chong de Lima (Labor), Patricia Agra Araujo (Competition and Corporate […]

The importance of the living will during the coronavirus pandemic

11/3/2020 It is undeniable that the pandemic has brought to light several concerns and fears about people’s health and longevity, since COVID-19, still without an effective treatment, may represent, for many, a serious and irreversible disease.   Given this scenario, people have expressed more and more interest in the execution of “living wills” to ensure […]

São Paulo orienta sobre ITCMD em integralização de imóvel

22/10/2020 Valor Econômico   Por Beatriz Olivon Secretaria da Fazenda entende que pode haver incidência do Imposto se a operação não tiver propósito negocial Contribuintes que utilizam imóveis na integralização de capital de sociedade limitada podem ser tributados em São Paulo. A Secretaria da Fazenda e Planejamento do Estado entende que deve haver incidência do […]

Couples in quarentine times: Is it a simple date or a common law marriage?

8/31/2020 Since the beginning of the pandemic, people have had their lives and routines changed due to stay-at-home measures recommended by the World Health Organization. As one of the outcomes of this new reality, many couples decided to face this period of adversity moving in together and, in some cases, sharing all the household expenses. […]

Novo Projeto de Lei pretende alterar regras para cobrança do ITCMD

18/8/2020 O Governo do Estado de São Paulo apresentou, no dia 13 de agosto de 2020, o Projeto de Lei nº 529/2020 (“PL 529”), que objetiva, dentre outras medidas, alterar as regras para a cobrança do Imposto de Transmissão Causa Mortis e Doação (“ITCMD”) previstas na Lei Estadual nº 10.705, de 2000. Ainda que mantida […]