Notes brought to the judicial recovery regime in the latest reform of the Recovery Law
The modernization of the Judicial Recovery Law brought agility, legal certainty and new tools to preserve companies in crisis.
M&A in the energy sector
M&A transactions in the energy sector in Brazil, even in a more restrictive macroeconomic context. Although transaction volume has declined due to the rising cost of capital and investor caution, the energy sector remains attractive, driven by the expansion of the renewable energy matrix and the growth in energy consumption.
Between January and April 2025, Brazil registered 537 investment transactions, totaling more than US$1.4 billion. The article addresses the growing complexity of contractual structures, which now seek to mitigate risks, adjust prices, and align technical deliverables with economic returns.
Finally, due diligence has evolved to include a more in-depth analysis of the regulatory history and contracts of assets, reflecting the growing sophistication of negotiations in the sector.
Update regarding the appeal deposit limits provided for in article 899 of the CLT will be valid from August 1, 2025
SEGJUD.GP Act No. 391, of July 10, 2025, released the new values referring to the appeal deposit limits, which will be applied from August 1, 2025.
ACREDITA EXPORTAÇÃO: new incentive for exporting SMEs
Published on July 29, 2025, Complementary Law No. 216/2025 creates the Acredita Exportação Program to encourage exports by micro and small businesses under the Simples Nacional tax regime. The law ensures greater competitiveness for companies under the Simples Nacional tax regime, granting tax credits and easier access to customs regimes.
Legislative Decree No. 176/25 suspends the increase in the IOF (Tax on Financial Transactions)
Legislative Decree No. 176/25 was published today, fully suspending the effects of the Presidential Decrees that increased the IOF tax rates on foreign exchange, credit, and card transactions abroad. The measure returns the rates to their previous levels, as provided for in Decree No. 6,306/07, and represents a significant move by Congress […]
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.