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

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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…

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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…

How long must a couple live together to be entitled to inherit?

In an article for ESTADÃO’s E-Investidor, Samantha Teresa Berard Jorge talks about the decision of couples who choose to just “put their toothbrushes together” and not formalize a stable union. However, the legal consequences can vary, especially in relation to inheritance, since Brazilian legislation defines “necessary heirs” as those who are entitled to the share of the assets left by the deceased, called legitimate inheritance. “In order for the right to inheritance to be recognized, the stable union must be judicially recognized, if a public…