Digital heritage: social networks as heritage

In an article for ESTADÃO, Dandara Piani talks about digital inheritance and social networks as heritage, since legislative movements have been trying to keep up with the rapid evolution of the digital age, such as the Civil Code reform project.

“The digital age has brought new business models and professional recognition, but it also raises questions about the fate of social media after the death of influencers. Without clear regulation, a will can be crucial in defining who will control and financially benefit from these digital assets, including sponsored posts and personal content. It is essential that influencers consider the value of their digital assets and plan their succession to avoid conflicts between heirs,” explains Dandara.

Read the full article at https://www.estadao.com.br/opiniao/espaco-aberto/heranca-digital-as-redes-sociais-como-patrimonio/

Related publications

Infographic: What PEC 45/2019 approved in and what remains to be discussed?

How to perform M&A transactions in Brazil

In M&A operations, domestic and foreign companies seek to expand their business, with the expectation of gains in business synergy, meaning, therefore, the means to make their inorganic growth viable. As will be better detailed below, it is a transaction that requires expertise in negotiation techniques, participation not only of legal professionals, but also of accounting and financial authors, application of protection mechanisms (both buy side and sell side), always with the objective of equipping the parties involved in the operation with tools and structures…

Taxation of profits and dividends: legislative change

In Brazil, the distribution of profits and dividends calculated based on the results calculated by the companies is not subject to income tax. In practice, corporate entities tax their profit with a nominal rate, as a rule, at the rate of 34% (income tax “IRPJ”, its additional IRPJ and social contribution on net profit “CSLL”), but their distribution to domestic partners and shareholders is exempt, causing no further taxation. This exemption originates from a legislative change in 1995, with the enactment of Law 9249/95, which…