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Fernanda Sá Freire Figlioulo

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Fernanda Sá Freire Figlioulo

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.

Recent acknowledgments

  • Chambers Brazil: Tax Non-Contentious (2023)
  • Chambers Global: Tax Non-Contentious (2024)
  • The Legal 500: Tax (2016, 2022-2023)
  • Leaders League: Tax Advisory (2022) and Tax Litigation (2022-2023)
  • Latin Lawyer 250: Pro Bono (2019-2023); Tax (2022-2023)
  • LACCA Aproved: Tax (2020-2023)
  • Análise Advocacia 500: Tax (2020-2021)
  • Análise Advocacia Mulher: Tax and in the Food, Beverage, and Tobacco sector (2021); Tax, in the Food, Beverage and Tobacco, Technology and Transportation and logistics sectors, and in São Paulo (2022); Tax, Food, beverage and tobacco, Rubber and plastics, Technology and in São Paulo (2023)
  • Who's Who Legal: Corporate Tax (2019-2021)


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


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