https://fanton.adv.br/en/publications/ Analysis on Brazilian business, corporate, wealth and dispute matters. en Fri, 09 Oct 2026 12:00:00 GMT https://fanton.adv.br/en/publications/ibs-cbs-tax-invoices-real-estate-leases-and-sales-december-2026 https://fanton.adv.br/en/publications/ibs-cbs-tax-invoices-real-estate-leases-and-sales-december-2026 Fri, 09 Oct 2026 12:00:00 GMT Wealth and Succession Planning From December 1, 2026, leases and sales of real estate by legal entities require IBS and CBS tax documents. What a family holding company should check. https://fanton.adv.br/en/publications/penalty-on-profit-distribution-with-federal-tax-debt-adi-5161 https://fanton.adv.br/en/publications/penalty-on-profit-distribution-with-federal-tax-debt-adi-5161 Thu, 08 Oct 2026 12:00:00 GMT Corporate Advisory In ADI 5,161, the STF limited the penalty for distributing profits while owing federal taxes. What to check, debt by debt, before approving a distribution. https://fanton.adv.br/en/publications/itbi-jundiai-immunity-self-declared-by-the-taxpayer https://fanton.adv.br/en/publications/itbi-jundiai-immunity-self-declared-by-the-taxpayer Fri, 25 Sep 2026 12:00:00 GMT Wealth and Succession Planning From October 1, 2026, anyone contributing real property in Jundiaí issues their own ITBI slip, even when claiming immunity, subject to later tax review. https://fanton.adv.br/en/publications/de-facto-partners-have-standing-to-demand-an-accounting https://fanton.adv.br/en/publications/de-facto-partners-have-standing-to-demand-an-accounting Wed, 09 Sep 2026 12:00:00 GMT Contracts and Corporate STJ: a quota holder not yet added to the articles of association can demand an accounting from management, for earlier periods too, within ten years. https://fanton.adv.br/en/publications/enforcement-against-a-partner-spouse-account-full-community-property https://fanton.adv.br/en/publications/enforcement-against-a-partner-spouse-account-full-community-property Wed, 09 Sep 2026 12:00:00 GMT Commercial Disputes STJ: under full community property, enforcement against a partner can reach the spouse's bank account, with the marital share preserved. https://fanton.adv.br/en/publications/leaving-the-company-does-not-extinguish-the-partners-guarantee https://fanton.adv.br/en/publications/leaving-the-company-does-not-extinguish-the-partners-guarantee Thu, 03 Sep 2026 12:00:00 GMT Contracts and Corporate TJSP: leaving the company does not end a partner's personal guarantee. STJ: the guarantor cannot seek, in its own name, to revise the contract it secures. https://fanton.adv.br/en/publications/interstate-fleet-vehicle-tax-is-owed-in-the-companys-home-state https://fanton.adv.br/en/publications/interstate-fleet-vehicle-tax-is-owed-in-the-companys-home-state Mon, 31 Aug 2026 12:00:00 GMT Corporate Advisory Brazil's Supreme Court struck down a São Paulo rule that re-taxed fleet vehicles already taxed, in the same year, in their home state. https://fanton.adv.br/en/publications/fraud-against-tax-enforcement-through-gifts-to-family-members https://fanton.adv.br/en/publications/fraud-against-tax-enforcement-through-gifts-to-family-members Mon, 31 Aug 2026 12:00:00 GMT Commercial Disputes The STJ finds fraud against tax enforcement in a gift of property to family members even before personal service of process. Proof that the partner already had clear knowledge of the redirection is enough. https://fanton.adv.br/en/publications/itbi-on-capital-contributions-and-municipal-assessment-limits https://fanton.adv.br/en/publications/itbi-on-capital-contributions-and-municipal-assessment-limits Tue, 25 Aug 2026 12:00:00 GMT Wealth and Succession Planning The STJ bars municipalities from unilaterally pricing a capital contribution for ITBI purposes — that only holds after a proper administrative proceeding. https://fanton.adv.br/en/publications/approval-of-accounts-and-directors-liability https://fanton.adv.br/en/publications/approval-of-accounts-and-directors-liability Fri, 21 Aug 2026 12:00:00 GMT Corporate Advisory The Third Panel of the STJ reaffirmed, by a three-to-two majority, that a liability claim against a director depends on prior judicial annulment of the meeting that approved the accounts — but split over how far that rule reaches. https://fanton.adv.br/en/publications/piercing-the-corporate-veil-stj-theme-1210 https://fanton.adv.br/en/publications/piercing-the-corporate-veil-stj-theme-1210 Thu, 21 May 2026 12:00:00 GMT Commercial Disputes Brazil's Superior Court of Justice set binding precedent: in civil and commercial matters, piercing requires actual proof of abuse of the corporate form. A company without attachable assets, or an irregular wind-up, is not enough. https://fanton.adv.br/en/publications/itcmd-2026-progressive-rates-market-value-and-the-planning-window https://fanton.adv.br/en/publications/itcmd-2026-progressive-rates-market-value-and-the-planning-window Thu, 14 May 2026 12:00:00 GMT Wealth and Succession Planning The reform reorganized the tax on four fronts at once, changing the cost of inheritance, the cost of lifetime gifts, and the design of family holding structures already in place. https://fanton.adv.br/en/publications/the-limit-of-gifts-within-the-family https://fanton.adv.br/en/publications/the-limit-of-gifts-within-the-family Thu, 07 May 2026 12:00:00 GMT Wealth and Succession Planning A gift to descendants made while the donor already faces a claim capable of rendering them insolvent may be declared ineffective — regardless of any registered attachment or of the recipient's good faith. https://fanton.adv.br/en/publications/what-does-your-spouse-inherit-under-your-current-structure https://fanton.adv.br/en/publications/what-does-your-spouse-inherit-under-your-current-structure Thu, 30 Apr 2026 12:00:00 GMT Wealth and Succession Planning A spouse's share of marital property is not an inheritance. What the spouse receives depends on the marital property regime, on the composition of the estate, and on whether there is a will — and it has rarely been calculated precisely. https://fanton.adv.br/en/publications/who-signs-when-you-cannot https://fanton.adv.br/en/publications/who-signs-when-you-cannot Thu, 23 Apr 2026 12:00:00 GMT Contracts and Corporate A conservatorship order does not paralyze the person; it paralyzes management. What a family holding company needs in place to keep operating without depending on the owner's legal capacity.