Brazil: Corporate and Company Law

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This newsletter examines five recent Brazilian court decisions addressing critical corporate law issues, including shareholder meeting irregularities, due diligence limitations in SPE acquisitions, and the enforceability of non-solicitation clauses. The analysis explores how courts balance contractual freedom with corporate governance principles in disputes involving share redemptions, risk allocation in M&A transactions, and the legal treatment of pre-operational capital contributions.

The Brazilian Federal Supreme Court has reached a majority decision on the constitutionality of penalties for companies distributing profits while carrying outstanding tax debts. The ruling establishes specific conditions under which such distributions are prohibited, creating new compliance requirements for corporate profit distributions. Companies must now carefully evaluate their tax positions before approving dividend payments and bonuses to shareholders and managers.

As sociedades empresárias devem, anualmente, reunir seus sócios ou acionistas para deliberar sobre as contas da administração...

Brazil's new Law No. 15,377/2026 introduces significant workplace health obligations for employers, requiring companies to actively inform employees about vaccination campaigns and cancer prevention while promoting awareness initiatives.

Brazil's infrastructure sector is undergoing a period of significant regulatory and institutional evolution. New public policies...

Empresas recebem cobranças de anuidades de Conselhos Profissionais em janeiro. Entenda quando o registro é obrigatório, quando a cobrança é indevida e quais os riscos jurídicos...

On December 23, 2025, the State of Rio de Janeiro published State Law No. 11,071/2025 (the "Law"), amending Law No. 8,645/2019 that created the Temporary Budget Fund (FOT).

Proposta Legislativa prevê sanções a quem deixar de pagar tributos de forma reiterada, gerando reflexos penais e fiscais.