In brief On November 26, 2025, Law No. 15,270/2025, which addresses the income tax reform, was enacted without vetoes by the President. It represents the conversion of Bill No. 1,087/25, which aims to (i) reduce the personal income tax (IRPF) to zero for earnings up to BRL 5,000 per month; (ii) offer a discount on […]
In brief Law No. 15,269/2025 (originated from Provisional Measure No. 1,304/2025) was published today, 25 November 2025. It amends several legal frameworks within the Brazilian electricity sector. Law No. 15,269/2025 introduces significant changes to areas such as energy self-production, energy storage, curtailment, free market, tariffs, charges, and decommissioning of power plants. The aim is to […]
In brief CONAR approved a new wording for Article 36 of the Brazilian Advertising Self-Regulation Code, promoting the creation of “Section 10 – Environment and Communication of Socio-Environmental Aspects” and Annex “U”, in order to establish specific parameters for advertising that uses claims of sustainability and socio-environmental responsibility. In more detail On October 24, 2025, […]
In brief On November 5th, 2025, Bill 1.087 (“PL 1.087/25”), which deals with income tax reform, was unanimously approved by the Senate and was remitted for the presidential approval to be published as Ordinary Law still in 2025. PL 1.087/25 aims to (i) reduce the personal income tax (IRPF) to zero for earnings up to […]
In Summary On October 28, 2025, the Public Notice PGM No. 2/2025 was published, establishing the “Fique em Dia” program for joining the settlement of outstanding debts owed to the Municipality of São Paulo. The program allows for the regularization of tax and non-tax debts registered as outstanding municipal debt, whether already filed or to […]
In brief Published Decree No. 12.689 of 2025, that unifies and extends to October 2029 the deadline for georeferencing rural properties. In more detail The Federal Government issued the Decree No. 12.689, published on October 21, 2025, which amends Decree No. 4.449 of 2002, unifying and extending by four years the deadline for the obtainment […]
In brief Decree No. 12.688 was published on October 21, 2025, regulating articles 32 and 33 of the National Solid Waste Policy (Law No. 12.305/2010) and establishing the reverse logistics system for plastic packaging. The standard follows the trend of regulating the issue by type of material, following the guideline started with glass, which has […]
In brief The federal government has published two decrees relevant to the climate agenda in recent days, focusing on the institutional structuring of the regulated carbon market and the regulation of forestry concessions. More details On October 15, Decree No. 12.677/2025 was published, creating the Extraordinary Secretariat for the Carbon Market within the Ministry of […]
In brief On October 8, 2025, the Third Section of the Brazilian Superior Court of Justice (STJ) unanimously ruled on an appeal under the system of repetitive appeals, establishing that the criminal offense of pollution, when it results or may result in harm to human health, has a formal nature, and an expert evidence is […]
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