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The judgment of Civil Appeal 1000348-35.2024.8.26.0236 by the Superior Council of the Judiciary of the Court of Appeals of São Paulo (TJSP) in October last year had important impacts on the validity and effectiveness of succession agreements,...
The National Council of Justice (CNJ) published CNJ Resolution 571/2024, which provides for the partial amendment of the CNJ Resolution 35/07. The changes simplify the extrajudicial processing of consensual divorces, inventories and assets...
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Among the various decisions that need to be taken in the corporate and business sphere, one of the most relevant is what should be done with the corporate participation of the individual partner or shareholder after his death. It is an issue that...
Two white people holding hands as a form of "agreement". In the background, a contract signed by the parties on a table
The intersection of several areas of law to ensure well-structured and legally secure estate and succession planning is not new. For instance, the fiscal analysis, one of the most relevant pillars of this work. With the recent approval of the Tax...
The structuring of investments abroad through trusts - whether for succession, financial purposes or for definitive exit from Brazil - requires a careful assessment by Brazilian tax residents. This is because there is no express recognition of...
The slowness of the Judiciary and the bureaucratization of its procedures makes the search for the extrajudicial route an interesting alternative to resolve conflicts, especially in matters related to family and succession. In order to use the...
Provisional measure deals with the income tax of individuals resident in Brazil derived from financial investments, controlled entities and trusts abroad Authors: Succession Planning Team The Brazilian Executive Power published on April 30,...
Many are the concerns and arrangements that involve estate and succession planning, mostly related to the moments after death. However, a very important document, whose effects precede the death of its subscriber, has gained prominence in...
The usufruct is a real right (direito real) over something of another that gives a person(usufructuary) the right to use and enjoy the property object of the usufruct as if it were the owner, without changing its characteristics, leaving the actual...
The majority of the Plenary of the Supreme Court (STF) established, in February, the theory that states and the Federal District cannot collect Transmission Tax on Donations and Inheritance (ITCMD) on donations and inheritances received from abroad...
Widely used abroad as a vehicle for estate and succession planning , the trust is not provided for in Brazilian law. It is a typical instrument of British law and countries that adopt the common law (as opposed to the Roman-Germanic system/civil...
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