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

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A couple is in a stable union and one of them receives an inheritance. In the event of separation, do these assets come into the equation?

In an article for Correio Braziliense, lawyer Samantha Teresa Berard Jorge clarifies that, in a stable union without a contract, inheritances are not included in the division of assets, but their fruits can be shared. “The inheritance received during the stable union does not enter into the division of assets in the event of separation, following the partial communion regime, unless the inherited assets are converted or replaced, and it is crucial to document these changes,” explains Samantha. Check out the full article at https://www.correiobraziliense.com.br/direito-e-justica/2024/06/6876497-namoro-uniao-estavel-e-casamento-entenda-os-detalhes-e-diferencas.html

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…

New models in contracting must not infringe rights provided for by law.

The world of work has experienced major changes in contractual relations, including due to the easing of laws, which often raise doubts and can lead to lawsuits. In an interview for Rede Jornal Contábil, partner Alexandre Fragoso Silvestre comments on the major changes in contractual relations seen in the labor market and proposes to explain about outsourcing – presenting the understandings of the Superior Labor Court (TST) and the Federal Supreme Court (STF) – and crowdworking, from a legal point of view. Read more at:…