News

In summary On June 12, 2026, Federal Decree No. 13,018/2026 was published, regulating the National Policy on Payment for Environmental Services (PNPSA) and the Federal Program on Payment for Environmental Services (PFPSA), as well as establishing the Strategic Committee of the Federal Payment for Environmental Services Program (CEPSA) and the National Knowledge Network on Payment […]

In summary On June 1, 2026, the Brazilian Securities and Exchange Commission (CVM) published CVM Resolution No. 244/2026, which amended the rules governing the disclosure of financial information related to sustainability. Recommendations In light of the changes introduced by CVM Resolution No. 244/2026, we recommend that companies assess the potential impacts of these regulatory changes […]

In brief The Brazilian President has issued Federal Decrees No. 12,975 and No. 12,976/2026, published on May 21, 2026, which introduce significant obligations for internet application providers. Many of these obligations relate to the guidance established by the Brazilian Supreme Court in the judgment of Themes 987 and 533, which address the liability of internet […]

In brief The Ministry of the Environment and Climate Change (MMA) has published LR – DGR/MMA Notice No. 002/2026, providing relevant clarifications regarding Decree No. 12,688/2025. According to the MMA, the purpose of the Notice is to present general guidance based on the Ministry’s technical and legal interpretations, in line with the principles of equality, legality, […]

Binding Precedent No. 1,210 and the corporate veil In brief On May 7, 2026, the Second Panel of the Brazilian Superior Court of Justice (STJ) concluded the judgment of Binding Precedent Theme No. 1,210. The Court reaffirmed that, in civil and commercial matters, piercing the corporate veil requires effective proof of abuse of legal personality, […]

In brief Brazilian Law No. 15397, of April 30, 2026, introduces relevant changes to the Brazilian Penal Code by strengthening the legal treatment of crimes against property, with special attention to conducts committed by electronic, computer-based, or digital means. The new legislation comes in response to the significant increase in crimes committed using the internet, […]

Guidance for Providers of Information Technology Products or Services Submission window: April 30 to June 15, 2026, exclusively via the Brasil Participativo Platform, as per ANPD news release In summary On April 30, 2026, the Brazilian Data Protection Agency (ANPD) launched a public consultation to discuss the draft of the Guidance for Providers of Information […]

In brief On April 30, 2026, the regulations pertaining to the Contribution on Goods and Services (CBS) and the Tax on Goods and Services (IBS) were officially published. Established as part of the Brazilian VAT Tax Reform, these taxes, while subject to distinct legal authorities, are governed by the same set of general rules. Issued […]

In brief On March 9, 2026, the Brazilian IRS issued Interpretative Declaratory Act (ADI) # 3, clarifying that interest on net equity (IoE) paid, credited, or remitted by Brazilian companies to partners or shareholders resident in Spain must be classified as interest under Article 11 of the Brazil–Spain Double Tax Treaty (DTT), rather than as […]