Legal alerts

In brief On December 12, 2023, the President Luiz Inácio Lula da Silva sanctioned with only one veto the Law 14,754 of 2023, proceeding from Bill of Law 4,173 of 2023 (“PL”), which provides for the taxation of income earned by Brazilian individuals in financial investments, controlled entities and Trusts abroad, as well as the […]

In brief Federal Decree No. 11,786/2023 was published on 21 November 2023, establishing the National Policy for Quilombola Territorial and Environmental Management (PNGTAQ). The policy aims to, among others: support and promote territorial and environmental management practices of quilombola communities; strengthen the territorial and environmental rights of these communities; and promote the implementation of public […]

In brief As of Jan 10, 2024, U.S., Australian and Canadian citizens will be required to present a visit visa when entering Brazil for business purposes. In more detail Foreigners must individually apply for the eVisa directly through the website of the Brazilian Embassies, at which time they must fill in the online visa application form, […]

In brief On November 17, 2023, SECEX published Ordinance No. 282/2023 (link), establishing a new regulation concerning the assessment of public interest (“API“) conducted by the Department of Trade Remedies – DECOM (“New Ordinance“) in the context of trade remedies investigations. The New Ordinance will come into force on January 1, 2024, and fully revoke […]

In brief On November 30, 2023, Law 14,740/2023 was published, which provides for the incentivized self-regularization of taxes handled by the Brazilian Internal Revenue Service, with the waiver of interest and penalties. Taxpayers will have up to 90 (ninety) days after the law is regulated to join the program. In more detail The self-regularization program […]

In brief Under the terms of the updated eSocial Manual and Executive Declaratory Act CORAT 13/2023, Employers are obliged to declare in the Federal Revenue Digital Bookkeeping System (“eSocial”) and DCTWFWeb final and unappealable Labor Court decisions as of October 1, 2023, with the consequent payment of social security contributions via Federal Revenue Collection Form […]

In brief Yesterday, 29 November 2023, in an Ordinary Deliberative Session of the Plenary of the Federal Senate, the Final Draft of Bill of Law 4,173/2023 was approved, which provides for the taxation of income earned by Brazilian tax residents (individuals) in financial investments, controlled foreign entities and trusts abroad, as well as the taxation […]

In brief On November 27, 2023, a new Ordinance (Nr. 3,714/2023) was published to regulate Decree Nr. 11,795/2023, outlining administrative procedures for the Ministry of Labor and Employment to act on the salary transparency mechanisms dealt by the Decree and by the new gender pay law (Law nr. 14,611/2023). In more detail The Ordinance sets […]

In brief Decree 11,795/2023, published today (November 24, 2023), enforces the provisions of Law 14,611/2023 regarding equal pay and remuneration standards for women and men. Key provisions include (i) the mandatory Wage and Remuneration Criteria Transparency Report for companies with over 100 employees, and (ii) the implementation of an Action Plan to address gender-based pay […]