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RFB releases manual that deals with consumption tax reform

Federal Revenue Service of Brazil (RFB) makes available Consumption Tax Reform Manual that deals with the creation of a new electronic declaration

Tax

RFB releases tax reform calculation tool for the whole society

RFB releases, for the entire society, a tool for calculating the Tax Reform, which was restricted to participants in the CBS Pilot Project

All news

Labor and employment

Should the notice period paid in lieu be included in the profit-sharing calculation?

TST establishes precedent on the mandatory inclusion of the notice period – even if paid in lieu – in the calculation of the pro-rata profit-sharing due to former employees. Understand what changes and what measures companies can take

Labor and employment

Investigation of Complaints Against Employees with Guarantee of Employment

Guarantee of employment, as provided for in various circumstances under Brazilian labor law, aims to protect employees in situations of increased vulnerability — such as those serving in roles...

Labor and employment

New Law for Women Quota on Boards of Directors in Brazil

Brazil’s pursuit of gender equity in the corporate environment has taken a historic step forward with the enactment of Law No. 15,177 of July 23, 2025. This new legislation mandates a minimum 30%...

Tax

MP 1,307/25 opens doors for more companies in export processing zones

MP 1.307/25 opens the door for companies providing services related to exports to operate in the Export Processing Zones (ZPEs) and benefit from the special tax regime.

Labor and employment

Are Terminated Employees Entitled to Profit Sharing (PLR)?

Decision of the 3rd Panel of the Superior Labor Court (TST) on the payment of PLR to terminated employees violates the Consolidation of Labor Laws (CLT), the understanding of the Supreme Federal Court (STF), and the majority of TST jurisprudence.

Tax

Legitimacy of the letter of guarantee or insurance policy with an expiration date

STJ confirms that letter of guarantee and insurance policy with expiration date have legitimacy to stop payment check on the liabilities of non-tax credits

Labor and employment

Payment Institutions and TST Theme 177

Theme 177 of the Brazilian Superior Labor Court (TST) established the understanding that employees of credit card administrators fall under the professional category of “financiários”...

Labor and employment

Arbitration in employment contracts as a strategic opportunity in Brazil

Arbitration in employment contracts as a strategic opportunity for companies: requirements, advantages and legal alternatives of this alternative method.

Labor and employment

Companies face new risk in labor claims in Brazil

The risk of INSS taking regressive action against companies in cases of labor claims involving accidents or work-related illnesses increases

Labor and employment

Payroll-deductible loans for employees – why should employers pay attention?

Payroll loan bureaucracy made by workers passed on to the employer, which can cause financial losses if tasks are not fulfilled.

Succession planning

Brazilian revenue service publishes Cosit ruling 75/25 on the tax treatment of trusts incorporated abroad

RFB publishes Consultation Solution 75/25, which deals with the tax treatment of trusts established abroad by a foreign legal entity.

Corporate

Ebook: what changes in the rules regarding public offerings (OPAs) starting in October?

Download the ebook to learn more about the details of the changes brought about by the CVM resolutions and their impacts on OPAs.

Labor and employment

Burnout and Employer Responsibility: Is Issuing a Work Accident Report (CAT) Required?

Burnout: companies have faced challenges in adapting to changes in mental health in the workplace that impact the issue of CAT issuance.

Infrastructure and energy

MME advances in the decarbonization of the Natural Gas Sector

MME publishes draft decree that regulates the National Program for the Decarbonization of Natural Gas Producers and Importers and Biomethane Incentives.