Areas Covered

Family Businesses, Wealth Management, Family and Succession Law

Due to the risk of increased taxation of individuals and companies and the concern of families to structure the assets they have both in Brazil and abroad, we created a specialized hub for family planning.

We seek the best strategic solutions for estate and succession planning, as well as protection and perpetuity of family assets, considering the interests of clients and ensuring the transmission and preservation of assets for future generations.

We also advise our clients on matters related to the succession of family businesses and complex assets, as well as planning donations and estates, considering the incidence of inheritance and donation tax (Imposto sobre Transmissão Causa Mortis e Doação – ITCMD) and other taxes and obligations, as well as communication with the Internal Revenue Service and the Central Bank of Brazil (BACEN).

Our firm also has broad experience in family organizations, both national and foreign, with different models of corporate governance and operations in Brazil. We are able to advise companies under family control and families in succession planning, corporate reorganizations, tax planning, labor consultancy and litigation, mediation and corporate litigation, and in the transmission of assets or succession in the control of businesses.

How can we contribute?

  • Advice on corporate reorganization and succession planning operations.
  • Living donations, with or without usufruct reservation.
  • Creation of a family holding company.
  • Preparation of corporate acts (shareholders’ agreement, minutes, bylaws of boards and committees, among others).
  • Adoption of best corporate governance practices, generating stability in the relationships between partners.
  • Preventive advice for tax planning of individuals and family groups.
  • Legal advice for asset allocation.
  • Drafting of wills and curatorship.
  • Prenuptial agreements, steady union and dating contracts.
  • Assistance for drawing up of inventory deeds.
  • Advice on judicial inventories.

News

Do sons-in-law and daughters-in-law have the right to inherit from their parents-in-law? See what the law says

In an article for ESTADÃO’s E-Investidor, Samantha Teresa Berard Jorge talks about the right to inherit in Brazil, which is regulated by the Federal Constitution and the Civil Code. The lawyer clarifies that, although fathers-in-law have no obligation to leave assets to sons-in-law and daughters-in-law, they can be contemplated through a will, following specific legal criteria. “If they have adopted the regime of partial communion or total separation of property, the inheritance received will be classified as the private property of each of the spouses,”…

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…

TJSP rules out ITCMD on inheritances and donations from abroad

In an article for Monitor Mercantil, Carolina Pereira Rezende and Samantha Teresa Berard Jorge comment on the recent decisions of the TJSP that applied the STF’s understanding of Theme 825 to rule out the collection of ITCMD on inheritances and donations from abroad. “As a reminder, Theme 825, judged under general repercussion by the Federal Supreme Court, defined that states are unable to collect ITCMD without the intervention of a Complementary Law, when assets, inheritances, donors or deceased persons are located abroad,” they add. Read…