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

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…

Does the embryo have rights? New Civil Code could regulate fertilization and surrogacy

In an article for InfoMoney, lawyer Ana Clara Martins Fernandes talks about the innovation brought about by the reform of the Civil Code in the field of family and succession law, when it comes to filiation and the use of genetic material. For Ana Clara, the new wording ensures that the will of the deceased person is clearly understood, avoiding ambiguous interpretations and providing more legal certainty. “These are very positive changes that aim to adapt the Civil Code to the new social and technological…

Due diligence in M&A operations: understand what the importance is for buying and selling companies

Due diligence is an absolutely indispensable market practice in merger, acquisition, spin-off, or incorporation processes, as it allows, with total transparency, to know in depth the real situation of the company in question, the advantages and risks associated with a possible decision. It is an essential audit process to re-evaluate the transaction of purchase, sale and corporate reorganizations, through the analysis of the target company’s strengths and weaknesses.  This audit is also responsible for reviewing the practices and routines of the audited company in the…