Tax integration and business registration: impacts of the new CNPJ tax classification requirement
Starting July 27, business owners will be required to choose their tax regime when registering for a CNPJ (National Register of Legal Entities), according to Technical Note No. 181/2025 published by COCAD. The measure promises to simplify processes and unify registrations, but it requires careful attention and strategic planning from the very beginning. Understand the impacts of the new rule and how to ensure legal certainty and tax efficiency when establishing your business.
Ministry of Labor postpones the validity of the rule requiring collective bargaining for work on holidays in commerce
The Ministry of Labor extended the requirement for prior collective bargaining for retail companies to operate on national holidays until March 1, 2026. The change, which particularly impacts the retail and wholesale sectors, gives companies more time to adapt to the new legal requirements.
The role of the lawyer and financial consultant in corporate restructuring
The integrated approach of lawyers and financial consultants in corporate restructuring is a key focus, highlighting the technical and strategic importance of both professionals. The combination of legality and economic viability is essential to the success of the process.
Who makes the SPB work? Central Bank, Traditional Banks, and Fintechs
The efficient functioning of the SPB depends on integrated collaboration between the Central Bank, traditional banks, and fintechs. While the Central Bank structures and regulates the system, traditional banks execute most of the financial transactions with their consolidated infrastructure, and fintechs bring innovation, agility, and new solutions. Interoperability between these institutions is ensured through common infrastructures, such as Pix and Open Finance, for example, which enable communication and integration between different financial systems and services. This collaboration is essential to balance innovation with the security and stability of the system. The coexistence of these actors generates a positive dynamic, where the experience and robustness of traditional banks complement the agility and innovation of fintechs, all under the supervision and firm regulation of the Central Bank. However, this ecosystem also faces challenges, such as the constant need to adapt to cyber threats, regulatory updates to keep pace with rapid technological evolution, and the balance between financial inclusion and risk mitigation.
Employer's liability: theft of belongings from a locker and the duty of safety in the workplace
A recent court ruling convicts a company of stealing personal items from an employee's locker. This case illustrates the courts' growing attention to employers' duty to provide security and guarantee the privacy of their employees (NR-24).
The award of material and moral damages was based on the failure to ensure the security of belongings and the violation of rights. Companies that provide lockers but lack adequate locking devices, or that engage in practices of breaking padlocks without replacing them, are exposed to considerable legal risks and potential investigations by the Public Prosecutor's Office (MPT).
Evaluate your company's procedures and protect yourself from future litigation.
Want to understand the implications and how to legally protect your organization? Read our full article.
Brazilian Payments System (SBP): structure, regulation and paths for innovation
The Brazilian Payments System (SPB) is the fundamental structure that guarantees the safe and efficient movement of financial resources in the country, from everyday transactions to high-value operations between financial institutions.
Coordinated by the Central Bank, the SPB integrates several participants and sophisticated technological infrastructures that ensure the stability and integrity of the national financial system.
In this article, you will understand how the SPB works and how legal and technological advances in the Brazilian payments system have made it possible to open the market to the entry of new players, such as fintechs, driving modernization and financial inclusion in the country.
CVM Resolution 230 postpones the effective date of the new regulation on takeover bids to October 1, 2025
On June 18, 2025, the Brazilian Securities and Exchange Commission (CVM) approved CVM Resolution 230, which extended the entry into force of CVM Resolutions 215 and 216, initially scheduled for July 1, 2025. CVM Resolution 215 regulates public offerings for the acquisition of shares (OPA) issued by publicly-held companies, replacing the former CVM Resolution 85, while CVM Resolution 216 made adjustments to other rules to align them with CVM 215.
The postponement was motivated by the need to finalize the automatic OPA module of the SRE System, which will allow the receipt and registration of optional OPAs without exchange for securities. Despite the extension, participants may request exemptions or different procedures for the analysis of OPAs, according to article 45 of CVM Resolution 85. This article allows the CVM, in exceptional and duly justified situations, to authorize exemptions or specific procedures, respecting the requirements of Law No. 6,404 of 1976 (Corporation Law).
Employee credit: guidance for employers on payroll deductions
MP 1,292/2025 established the Workers' Credit program, a new line of payroll loans aimed at CLT employees, domestic workers, rural workers and directors not employed with FGTS, contracted entirely digitally through the Digital Work Card application.
The installments cannot exceed 35% of the net remuneration and the worker can use up to 10% of the FGTS balance and 100% of the termination fine as collateral, while the employer must make the discounts via eSocial and collect the amounts via FGTS Digital, under penalty of civil, administrative and criminal liability.
Since March, more than 1.8 million workers have joined the program, moving around R$10 billion in credit.
NR-1 update: psychosocial factors in GRO enter the educational phase from May 2025
Starting May 26, 2025, the inclusion of psychosocial risk factors in Occupational Risk Management (ORM) will become mandatory. Initially, inspections will be for guidance only, without the imposition of fines, allowing companies to adapt to the new requirements. However, starting May 2026, failure to comply with the rules may result in citations and penalties. Mazzucco & Mello is prepared to guide its clients in the correct implementation of the new rules.
Selection of arbitrators, choice of chamber and drafting of the arbitration clause
Effective arbitration requires (i) a precise arbitration clause, (ii) careful selection of the chamber and (iii) appointment of qualified arbitrators. According to art. 13 of Law 9.307/1996, the parties may appoint any independent arbitrator, and it is recommended that the contract impose a minimum level of technical experience. The arbitration chamber defines rules and costs: CAM B3 is focused on corporate governance, CAMARB serves sectors such as infrastructure and CCBC is a reference in international disputes under the New York Convention. The clause must comply with arts. 4.5 of the law, specifying the chamber (and substitute), number and method of appointment of arbitrators, headquarters, language, applicable law, deadlines, confidentiality, emergency arbitrator and matters covered; generic clauses have already been annulled (TJAM). Good examples show that advance technical requirements speed up the award, while omissions generate delays and disputes over jurisdiction. Thus, the combination of a complete clause, an appropriate chamber and specialized arbitrators guarantees validity, efficiency and rapid execution of the arbitration award.