Brazilian Supreme Court authorizes asset partition before payment of inheritance tax (ITCMD)
12/05/2025 The Brazilian Federal Supreme Court (STF) has recently ruled that the amicable partition of inherited assets is valid even if the Inheritance and Gift Tax (known as ITCMD) has not yet been paid. Under the Brazilian Code of Civil Procedure, when all heirs are adults, legally capable, and in agreement with the distribution of […]
Last Will x Tax Secrecy
05/05/2025 Now, more than ever, personal relationships have become increasingly more complex resulting in diverse financial effects. Thus, estate planning has acquired extreme importance, in such a way that the execution of a last will has proven to be a prudent measure of security in the succession of assets. For providing such services, such as […]
L.O. no Planejamento Patrimonial e Sucessório: mudanças legislativas e decisões judiciais em foco
29/04/2025 Propostas legislativas e decisões judiciais recentes impactam o planejamento patrimonial e sucessório, exigindo atenção de famílias e empresas com estruturas societárias ou bens no exterior. Confira as principais movimentações abaixo: As equipes de Organização Patrimonial, Família e Sucessões e Tributário estão à disposição para prestar esclarecimentos e orientações sobre o assunto.
Waiver inheritance under a prenuptial agreement: is it enforceable?
25/02/2025 The prenuptial agreement (“Prenup”) is an important tool for estate and succession planning not only because it allows the parties to adopt the marriage regime that will suit them better but also because it allows them to regulate other important questions relating to the couple’s life, provided that principles of human dignity, equality between […]
Lexology Index Brazil destaca cinco sócios do escritório
A edição mais recente do Lexology Index Brazil (antigo Who’s Who Legal) destaca os sócios Daniela Zaitz, Marta Rodrigues, Marcelo Trussardi Paolini, Patricia Agra Araujo e Silvia Rodrigues Pachikoski entre os advogados mais recomendados em quatro áreas de atuação: Corporate Governance, Private Client, Competition e Arbitration. O guia destaca os profissionais de maior relevância […]
Digital inheritance as per the intended amendments to the Brazilian civil code
06/01/2025 Updating the Brazilian Civil Code becomes increasingly urgent as technological advancements and social changes arise. Thus, in April 2024, a preliminary draft bill (“Bill”) aiming to make the Brazilian Civil Code (“CC”) consistent with the social changes that have arisen in the past years has been presented to the Brazilian Federal Senate. As expected, […]
