Flávia Allegro Gerola joined the firm in 2011. Flávia is a senior associate of the Tax Group, focusing her practice in the Wealth Management area, tax planning and tax controversy.
Flavia worked as a foreign associate in the Chicago Office (2016) and in the Miami
Office (2017) of Ablfs & McKfnzif LLP, in the Tax Group and focusing her practice with the Wealth Management group.
Awards and Recognitions
In 2021, Flávia was awarded “Associate to Watch” by Chambers and Partners, in the Private Wealth Law area.
In 2021 and 2020, Flávia was named “Rising Star” in the Wealth Management area by Legal 500.
In 2018, Flávia was awarded in the Thesis Competition of STEP Latam Conference, held in México City, for her article “The Use of Trusts and Fideicomissos in Latim America Jurisdictions”.
Flávia obtained her LL.M. (Masters of Laws) degree and Wealth Planner certificate from Northwestern University Pritzker School of Law (Chicago, 2016). Post Graduate Degree in Tax Law from Pontificia Universidade Católica de São Paulo (2012). Graduated from Pontificia Universidade Católica de São Paulo (2010).
Activities outside the office
Flávia was an Assistant Professor in the post graduation courses of Estate Planning and Taxation of Income and Services at Fundação Getúlio Vargas (Direito GV) from 2013 to 2015.
Flávia is a speaker in several events with highlight to:
- “Painel – Investimentos e Estruturas Societárias no Exterior” at IV Congresso Paranaense de Direito Empresarial – OAB/PR, October of 2021;
- “Tax Planning for Cross-border Families with a Focus on LatAm and Spain” organized by STEP USA e STEP Miami, February 2021;
- “12th Annual U.S. and Latim America Tax Practice Trends Conference – – American Bar Association” in the Wealth Management panel of American Bar Association Tax Conference in Miami – EUA, July 2019;
- Tax and Trust Conference, organized by Ablfs & McKfnzif, from 2016 to 2021, New York and Miami, EUA;
1. “Gift Tax consequences between Spouses of Different Citizenships”. Probate and Property Magazine – A publication of Real Estate, Trust and Estate Law Section ABA American Bar Association (2017)
2. “Regularização, no Regime Especial de Regularização Cambial e Tributária, de estruturas fiduciárias no exterior (Trusts) e offshores“: NEDER, Marcos Vinicius; GEROLA, Flávia Allegro. Regularização, no Regime Especial de Regularização Cambial e Tributária, de estruturas fiduciárias no exterior (trusts) e offshores. In: Instituto Brasileiro de Estudos Tributários, et al. (Org.). PRODIREITO: Direito Tributário: Programa de Atualização em Direito: Ciclo 3. Porto Alegre: Artmed Panamericana; 2017. p. 99-132. (Sistema de Educação Continuada a Distância, v. 2)
3. “The Use of Trusts and Fideicomissos in Latim America Jurisdictions”. Article awarded in the STEP Latam Conference, in October of 2018 (México City, México).
4. “A responsabilidade tributária das holdings familiares nos planejamentos sucessórios” em Co-autoria com Maria Rita Ferragut. Published at Conjur in 24.06.2020. https://www.conjur.com.br/2020-jun-24/feragut-gerola-holdings-familiares-planejamentos-sucessorios
5. “O tratamento tributário das partnerships (estruturas flow through) no Brasil” : NEDER, Marcos Vinicius; GEROLA, Flávia Allegro. Temas atuais em tributação internacional – Brasil 2020. São Paulo: Trench, Rossi e Watanabe Advogados. ISBN: 978-65-992030-0-8.
6. “Planejamento tributário e sucessório com ativos financeiros no exterior” co-authored with Thales Stucky. Published at JOTA in 13.10.2020. https://www.jota.info/opiniao-e-analise/colunas/coluna-do-carf/planejamento-tributario-ativos-financeiros-exterior-13102020
7. “Regimes de atração de ‘high-net-worth individuals’ e planejamento patrimonial para mudança de residência fiscal”: NOBREGA, Luciana; GEROLA, Flávia Allegro. In: Planejamento Patrimonial e Sucessório. Belo Horizonte: Editora Dialética, 2021.
Portuguese and English.
Representative matters and clients Flávia coordinates and focuses her practice on Wealth Management area and private clients, their families and family offices. Flávia assist her clients structuring their inbound and outbound investments. Her practice includes: international estate planning, structuring real estate holding structures and Family holdings companies, preimmigration planning, expatriation planning, global exchange of information (FATCA, CRS), and other international tax planning matters. She also handles general tax planning and administrative tax litigation.
Trench Rossi Watanabe is awarded the CESA Gender Equality Seal
Trench Rossi Watanabe has received the CESA Gender Equity Seal in the highest category entitled “Highlight”. This award recognizes law firms that have solid Diversity, Equity and Inclusion initiatives, taking into consideration several fronts, such as internal commitment, strategic planning, communication and participation rate. With a female majority in leadership for years, this recognition reinforces […]
Published Normative Instruction n. 2095/ 2022 regarding the deadline to file Rural Real Estate Tax Return
On 07/26/2022, the Normative Instruction No. 2095 of 2022 (“IN 2095/22″) was published, which establishes the deadline from August 15 to September 30, 2022 to file the for delivery of the Rural Real Estate Tax Return ( so called ” DITR”) for individuals or legal entities required to submit it, as well as the main […]
Chambers High Net Worth
Once again, we were ranked in the Private Wealth Law category of Chambers and Partners’ High Net Worth guide for Brazil. The guide recognizes professionals and firms dedicated to wealth management and succession planning. Associate Flavia Gerola was also recognized for her extremely specialized work in this field. Results like these demonstrate the excellent work […]
STF determines 12 month deadline for Congress to issue Complementary Law on ITCMD/abroad
In summary Brazilian Supreme Court (STF) upheld the Direct Action of Unconstitutionality by Omission (ADO) n.67, declaring unconstitutional the omission of Congress in the edition of the complementary law to regulate the collection of Estate/ Gift tax (so called “ITCMD”) on foreign assets received as donation or inheritance. The Supreme Court established a period of […]
Brazilian Supreme Court will define wether ITCMD is levied upon pension plan (PGBL) and cash value life insurance plan (VGBL), in case the owner’s passing
In judgment session occurred on May 12, 2022, Brazilian Supreme Court (STF) Justices acknowledged general repercussion to the Extraordinary Appeal that discuss whether ITCMD is levied upon pension plan (PGBL) and cash value life insurance plan (VGBL) upon owner’s death. The controversy was registered as the no. 1,214 General Repercussion theme. At the lower Court, […]