Caso Anita: veja outros multimilionários que não têm herdeiros

Terra 5/7/2022 Anita Harley, maior acionista da rede Pernambucanas, está em coma há seis anos e sua tutela (e fortuna bilionária) é alvo de disputa A empresária Anita Harley, de 74 anos, a maior acionista da rede varejista Pernambucanas, é o centro de uma disputa judicial. Em coma há seis anos, Anita não tem filhos […]

Digital inheritance: the importance of planning

6/29/2022 Digital assets have been increasingly present in people’s lives, generating legal impacts in relation to the estate and its succession. In any event, what can, after all, be considered digital asset and digital inheritance? Digital assets are not only the ones with economic value – such as cryptocurrencies, mileage programs, electronic files of industrial/corporate […]

Extended application of extrajudicial probate process

5/2/2022 Currently, in Brazil, it is possible to avoid a court procedure, for a probate, upon the execution of a public deed, with the competent public notary, observed the following requirements: (i) all heirs and/or legatees must be capable and of age; (ii) inexistence of last will; and (iii) common agreement regarding the estate division. Otherwise, the […]

Brazilian companies and the election of non-resident officers

2/25/2022 Law No. 14.195/21 brought several improvements to the Brazilian business environment, amongst which we highlight the amendments to Law No. 6.404/76 (the Brazilian Corporation Law – “LSA”), specially the one related to its Article 146, §2, allowing non-resident individuals to be appointed as officers of Brazilian corporations (“Sociedades por Ações”). Before the publication of Law […]

Limitations to the enforceability and validity of gifts

12/23/2021 Gifts have been largely used as a wealth and succession planning mechanism, especially after the arrival of the pandemic, which forced many individuals and families to think about their asset succession. Even though, in many cases, gifts represent a beneficial and efficient alternative for a succession planning, this is not an absolute rule, once […]

Oportunidade para realização de doações

Revista Affari 7/12/2021 Não incidência do ITCMD sobre doações realizadas por pessoa residente na Itália ou no exterior em geral Por – Marcelo Trussardi Paolini Em vista do julgamento, pelo STF, do Rec. Extraordinário 851.108, publicado em 20.04.21, foi declarada a inconstitucionalidade da cobrança do imposto sobre transmissão causa mortis e doação (ITCMD) pelo Estado […]