Fernanda Sá Freire Figlioulo


+55 11 3150-7046

Figlioulo is specialist in indirect taxes and foreign trade, being a reference for her legal and corporate experience. She is constantly involved in high complexity matters and challenging proceedings. A large part of Figlioulo’s practice concerns providing legal assistance to companies in many tax matters, such as venture’s implementation, restructuring of corporate and business models, drafting of legal opinions, negotiation of special regimes, administrative disputes, drafting of formal consultation to tax authorities, among others. Such work involves not only matters related to indirect taxes (Tax on Manufactured Products – IPI, Tax on Services – ISS, Contribution to the Program of Social Integration – PIS and Social Security Financing Tax – COFINS, Tax on Circulation of Goods, Transport and Communication Services – ICMS), but also customs regulation, mostly in special customs regime situation.


  • Brazilian Bar Association (OAB);
  • International Bar Association (IBA).

Recent acknowledgments

  • Recognized by Who's Who Legal, 2019, 2020 e 2021 editions, in Corporate Tax;
  • Recognized by the Leaders League, 2022 edition, in Tax Advisory and Tax Litigation;
  • Recognized by Latin Lawyer 250, 2019, 2020 and 2021 editions, in Pro Bono;
  • Recognized by the publication Análise Advocacia Mulher as one of the most admired lawyers in Tax and in the Food, Beverage, and Tobacco sector;
  • Recognized by the publication Análise Advocacia 500, 2020 edition, in the Tax area, listed among the most admired lawyers;
  • Recognized by Lacca Aproved 2020, in Tax - Brazil;
  • Recommended by The Legal 500, 2016 edition, in Tax.


  • Universidade Federal do Rio de Janeiro, Brazil (Bachelor of Laws, 1999);
  • Pontifícia Universidade Católica de São Paulo, Brazil (Postgraduation in Tax Law, 2003).