Following Brazil’s Labor Reform (effective November 11, 2017), it became established that:  (i) bonuses do not constitute salary, even if paid on a recurring basis, do not become part of

2026 will be the year in which financial and payment institutions, and other institutions authorized by the Brazilian Central Bank (Bacen) must update their contracts and governance structure related to

The no-solicitation clause has become a mandatory clause as a mechanism to protect company value in Brazil, especially in significant transactions such as M&As, shareholder agreements, joint ventures, and strategic

Strategic sectors such as agribusiness, transportation, energy and fuels, health and pharmaceuticals, which operate with products that are exempt from or subject to a zero rate, began 2026 with an

The rise of sports betting in Brazil has made it common for people to try to profit from predicting outcomes: in the first half of 2025 alone, about 17.7 million

Carnival is, by definition, a time for celebration. In the corporate environment, however, the line between a healthy social gathering and the creation of labor and employment liabilities can be

Brazilian financial institutions, fintechs, and retailers (via BaaS) offer credit to consumers generally through Bank Credit Certificates (CCBs), issued via digital channels. It is crucial for lenders to understand the

Banks and brokerage firms seeking to perform virtual assets service provisions (VASPs) activities in Brazil, as per the provisions of Brazilian Central Bank’s Resolution No. 520/2025, should be aware of

The second part of the regulatory framework for brazilian tax reform, introduced through Supplementary Law (LC) No. 227/2026, has brought significant changes to Brazil’s tax system. Among these changes are

In January 2026, the Brazilian fixed-odds betting market completed its first year under the regulatory framework introduced by Federal Law No. 14,790/2023. Based on official data released by federal public