Expertise

Tax aspects

• Evaluation of legal structures involving family or corporate governance which, under the terms of the law, are more tax-efficient in relation to the income generated by the assets of the family estate.
• Implementation of structures that are more efficient in all legal respects in relation to the assets of individuals.
• Risk assessment in relation to existing family and corporate structures.
• Assistance in collecting the Causa Mortis and Donation Transfer Tax (ITCMD) on lifetime donations.
• Setting up exclusive investment funds in accordance with the law.
• Assistance, in accordance with Brazilian law, in allocating liquid resources abroad.
• Assistance with submitting income tax returns (IR) to the Brazilian Federal Revenue Service and the Declaration of Brazilian Capital Abroad (DCBE) to the Central Bank.

Corporate aspects

• Corporate reorganization of family companies with a view to succession, analysis of the efficiency and risks of the structure from a tax perspective and the organization of assets;
• Incorporation of companies in Brazil and abroad; and
• Drafting shareholder agreements, electing directors and transferring shares, pre-emptive rights and purchase or sale options.

Aspects of Family and Succession Law

• Assistance in drawing up wills if the family owns shares in an operating or holding company,
• Prenuptial agreements.
• Analysis of the donation or usufruct of real estate or shareholdings