With deep expertise in the tax regulations of the Manaus Free Trade Zone (ZFM), Andrade GC Advogados also offers strong capabilities in civil, labour, consumer, and criminal law, as well as corporate structuring for businesses operating in the region. The firm advises an impressive client base across a range of sectors, including technology, engineering, retail, and construction. The team is highly skilled in managing complex matters, from consulting and litigation related to ZFM tax benefits to labour disputes, administrative proceedings, and corporate matters. Germano Costa Andrade specialises in corporate, tax, contractual and succession planning mandates. Armando Cláudio Dias Dos Santos Júnior leads the firm's labour practice, handling litigation and non-contentious issues, including trade union negotiations and social security matters. Carolina Ribeiro Botelho brings valuable expertise advising clients, particularly in the real estate, industrial, and retail sectors. Keyth Yara Pontes Pina has in-depth knowledge of public law, tax and real estate matters.
Leading firms in Brazil
Andrade GC Advogados
Responsables de la pratique:
Germano Costa Andrade; Armando Cláudio Dias dos Santos Júnior; Carolina Ribeiro Botelho; Keyth Yara Pontos Pina
Autres avocats clés:
Victor Bastos da Costa; Luís Henrique Medeiros da Silva
Les références
‘We have been working with this firm for 25 years due to its high-level legal, technical and experienced team in the civil area.’
‘Germando Andrade is a legal expert who has become the firm’s mentor and adviser for complex cases.’
‘Carolina Botelho Andrade is an excellent civil lawyer, especially in the real estate area, who always brings innovative and consistent solutions and alternatives to defend cases that result in a high degree of success.’
Principaux clients
Grupo Capital (Construtora Capital S/A e Morar Mais Empreendimentos)
Direcional Engenharia S/A
BIC Amazônia S/A
Japurá Pneus LTDA
Parente Andrade LTDA
COOPERCLIM – Sociedade de Clínica Médica do Amazonas S/A
INDT – Instituto de Desenvolvimento Tecnológico
Sociedade Fogás LTDA
Denso Industrial da Amazônia Ltda (DENSO Corporation)
Principaux dossiers
Brandao Ozores Advogados
Brandao Ozores Advogados offers comprehensive legal services focused on tax law - particularly relating to the Manaus Free Trade Zone (MFZ) - alongside strong capabilities in public and administrative law, corporate matters, labour and employment, and dispute resolution. The team advises on administrative proceedings, sophisticated tax planning and compliance, corporate reorganisations, and M&A transactions. Additional expertise covers government acquisition processes and contracts, commercial dispute resolution, and a broad range of labour law matters. Founding partner Luiz Felipe Brandão Ozores applies his expertise to MFZ-specific tax legislation, corporate law, and commercial disputes. With significant expertise in administrative law, Fábio Silva Andrade focuses on government acquisition processes and contracts. Fernanda de Andrade Rebouças Machado heads the tax and customs practice, while Rennalt Lessa de Freitas oversees the litigation and corporate practices. Thais Vasques de Brito brings extensive experience in labour and employment law.
Responsables de la pratique:
Luís Felipe Brandão Ozores; Fábio Silva Andrade; Fernanda de Andrade Rebouças Machado; Rennalt Lessa de Freitas; Thais Vasques De Brito
Les références
‘Deep understanding of the needs of clients.’
Principaux clients
Distribuidora Equador De Produtos De Petroleo Ltda.
Petro Energia Industria E Comercio Ltda.
Brasil Norte Bebidas S/A
Conipa Indústria e Comércio de Presentes, Metais e Artigos de Decoração Ltda.
Tellerina Comércio de Presentes e Artigos para Decoração S/A
Samsung Eletrônica da Amazonia Ltda.
Bemol S/A
Supermercados DB Ltda.
Recofarma
Empresa de Plástico da Amazônia
Copag da Amazonia S/A
Carboxi – Industria E Comercio De Gases Ltda.
RZD Distribuidora de Derivados de Petróleo Ltda.
Rico Táxi Aéreo
Amazongás Distribuidora de Gás Liquefeito de Petroleo Ltda.
Sociedade Fogás Ltda.
BIC Amazonia S/A
Construtora Soma Ltda.
Samel Serviços de Assistência Médico-Hospitalar Ltda.
Info Store Computadores da Amazonia Ltda.
MDC Indústria de Conteineres Inteligentes Ltda.
Amazon Sand Indústria e Comércio de Areia de Fundição Ltda.
Empresa De Revitalização Do Porto De Manaus S.A.
Iin Tecnologias Ltda
Pneu Forte Ltda.
Principaux dossiers
- Assisted Bemol with Manaus Free Trade Zone (ZFM) matters.
- Assisted Dunorte Distribuidora de Produtos de Consumo Ltda. with ICMS matters.
- Advised Chibatão Navegação e Comercio Ltda. on PIS and COFINS matters.
Law firm of DD&L Advogados Associados
Widely recognised for its tax capabilities, especially with regards to the Manaus Free Trade Zone incentives, Law firm of DD&L Advogados Associados is a full-service law firm that is also well placed to advise on environmental, civil, corporate, M&A, and labour law matters. The firm is skilled at handling complex tax litigation and preventive consulting, as well as advising on environmental regulations, corporate transactions, and labour matters. Its civil practice covers everything from managing large-scale contentious claims to specialised areas such as compliance policy development, bidding processes, and data protection mandates. Adriana Rother specialises in tax law, handling both non-contentious issues and administrative and judicial litigation. Priscilla Rosas concentrates her practice on labour law, while Marcela Melo focuses on environmental, corporate, real estate, and estate succession matters. Rayane Lins is the name to note for civil law matters, showcasing expertise in litigation, compliance, and data protection. Prisicilla Veras also specialises in tax contentious and non-contentious issues.
Responsables de la pratique:
Adriana Rother; Priscilla Rosas; Marcela Melo; Rayane Lins
Autres avocats clés:
Prisicilla Veras; Priscilla Rosas; Carlos Renner Costa; Alberto Dantas
Principaux clients
Moto Honda Da Amazônia Ltda
Bemol S/A
Sociedade Michelin de Participações Industriais e Comércio Ltda
Essilor da Amazônia Indústria e Comércio Ltda
Ceras Johnson Ltda
Envision Indústria de Produtos Eletrônicos Ltda
Flextronics Tecnologia do Brasil e Flextronics da Amazônia Ltda
Yamaha Motor da Amazônia Ltda
LSL Transportes Ltda
Manaus Ambiental S.A
Salcomp Industrial Eletrônica da Amazônia Ltda
Solutions 2 GO do Brasil Indústria, Comércioe Distribuição Ltda
Super Terminais Comércio e Indústria Ltda
UCB da Amazônia S.A
Videolar-Innova S/A
Bridge Indústria de Produtos Plásticos da Amazônia Ltda
Procomp da Amazônia Indústria Eletrônica Ltda
Giga Indústria e Comércio de Produtos de Segurança Eletrônica S.A
Panasonic do Brasil Ltda
Kawasaki Motores do Brasil Ltda
Semp TCL
Principaux dossiers
- Secured a significant financial recovery nearing R$1bn for BEMOL through the restitution of federal taxes overpaid since 2007.
- Secured crucial tax exemptions for SUPER TERMINAIS, significantly impacting the company’s financial stability.
- Successfully challenged a municipal ISS assessment exceeding R$ 16m on behalf of ÁGUAS DE MANAUS (Manaus Ambiental).
Alecrim & Costa Advogados
Alecrim & Costa Advogados is well positioned to advise on a variety of legal matters, including M&A, corporate contracts, tax, environmental regulations, labour issues, and dispute resolution. The firm possesses particular experience assisting companies with their implementation within the Manaus Free Trade Zone (ZFM). Paulo Ricardo Alecrim is experienced in contentious and non-contentious tax matters. Tax is also a key area of expertise for Daniel dos Santos Costa, a key contact for businesses established in the Manaus Free Trade Zone. Douglas Ferreira da Costa further strengthens the firm’s capabilities with his dedicated expertise in tax law.
Responsables de la pratique:
Paulo Ricardo Alecrim; Daniel dos Santos Costa
Autres avocats clés:
Douglas Ferreira da Costa; Bernadete Montefusco
Les références
‘They stand out for their organisation, promptness, and agility in resolving the problems demanded, without any comment that would discredit the service provided.’
‘The partners are very involved, attentive and helpful. The employees are also very attentive, without any comments that discredit their conduct.’
‘Alecrim & Costa Advogados is undoubtedly one of the leading experts in the Manaus Free Trade Zone. Its team is well-versed in the legal and regulatory particularities of this environment, offering strategic solutions that ensure security and efficiency for companies operating in the region. In addition to the in-depth knowledge of the Free Trade Zone, I can mention as a differentiator the technical quality of its lawyers, who go beyond the traditional application of law. They seek innovative solutions aligned with the reality of business, always with the goal of transforming legal challenges into opportunities.’
Principaux clients
Pelmex da Amazônia
Nortebag Indústria de Embalagens
Magnum Indústria da Amazônia
Friovix Comércio de Refrigeração
Italux Lubrificantes e Acumuladores
Indústrias Reunidas Vitória Régia
Inspetoria Salesiana Missionária da Amazônia (ISMA)
Fábrica de Eventos (entertainment leading company in the Amazonas State)
RubberOn
Supermercados Rodrigues (leading market chain in Manus)
Rei das Mangueiras Indústria e Comércio
Cairu PMA Componentes para Bicicletas
Metal Alumínio
Principaux dossiers
- Representing shipping company WPL, Alecrim & Costa Advogados in the filing of a writ of mandamus seeking to exclude federal subsidies (Additional Freight for the Renewal of the Merchant Marine) from the calculation basis of IRPJ, CSLL, PIS, and COFINS.
- Represented Ótica A Especialista, a major optical chain experiencing financial difficulties and facing R$5m in state ICMS debt under enforcement.
- Represented client CTK, securing one of the first favourable rulings from the Judicial Section of Amazonas on a critical tax matter.
Siqueira Castro – Advogados
Siqueira Castro – Advogados leverages significant experience across finance and banking law, consumer protection, civil law, and contractual matters. The acts for a wide array of clients operating in diverse industries such as banking and finance, chemicals, energy, construction, transport, mobility, and numerous other sectors. Cassio Chaves Cunha brings together experience in civil law, contract law, aviation law, as well as banking and finance. Gustavo Goncalves Gomes specialises in litigation, focusing on civil, contractual and consumer disputes. Claudia Krauskopf is also active in litigation.
Responsables de la pratique:
Cassio Chaves Cunha; Gustavo Gonçalves Gomes
Autres avocats clés:
Claudia Krauskopf
Principaux clients
BANCO SANTANDER (BRASIL) S/A
BANCO BMG S/A
HDL DA AMAZÔNIA INDÚSTRIA ELETRÔNICA LTDA.
CONSTRUÇÕES E COMÉRCIO CAMARGO CORREA S.A
TIM S/A
TOYOTA DO BRASIL LTDA
BIOTARGETING REPRESENTAÇÕES E COMÉRCIO DE PRODUTOS DE SAÚDE LTDA
Principaux dossiers
- Represents Banco BMG in the state of Amazonas, providing dedicated legal support to combat predatory advocacy practices targeting the institution.
- Assists Biotargeting with administrative, compliance, and regulatory issues.
- Represents Toyota do Brasil Ltda. in various legal proceedings,, providing defence and strategic counsel with a particular concentration on matters arising within the consumer law area.
Almeida Prado, Marx Tesser & Flor Advogados (AMTF Advogados)
Almeida Prado, Marx Tesser & Flor Advogados (AMTF Advogados) centres its practice primarily on tax law, demonstrating the capacity to handle non-contentious and contentious matters, such as tax recovery and tax liabilities. Its expertise also extends to advising businesses within the Manaus Free Trade Zone, particularly on contractual matters. Pedro Neves Marx shines in tax recovery matters, while Marlon Flôr is active in both tax and business consulting mandates. Lourenço Almeida Prado offers experience across tax law, business consulting, and addressing the contractual issues related to the Manaus Free Trade Zone.
Responsables de la pratique:
Pedro Marx; Paulo Tesser; Marlon Flôr; Lourenço Almeida Prado
Les références
‘The greatest difference of AMTF is the high level of technical and professional training of the legal team that makes up this firm. They are top-notch lawyers who provide robust and very assertive responses when challenged.’
‘Almeida Prado, Marx, Tesser & Flôr Advogados stands out for its pioneering role in developing new and highly important legal theses. By closely monitoring legislative changes, the firm stays ahead of the curve, consistently bringing benefits to its clients. The firm distinguishes itself in the national legal market through its unique ability to deliver highly specialised and personalised legal services, combining practical experience with an innovative approach tailored to the specific needs of each client.’
‘What makes the firm particularly unique is its collaborative, multidisciplinary work structure. Its team, composed of professionals with diverse backgrounds and expertise, offers integrated, efficient, and cutting-edge solutions. ‘
Principaux clients
Norte Tech Serviços em Energia LTDA
Instituto de Terapia Intensiva do Estado Amazonas LTDA
Industria de Transformadores Amazonas LTDA.
Italux Lubrificantes e Acumuladores LTDA
Instituto de Cirurgia do Estado do Amazonas
Roraima Energia S.A
MIR Importação e exportação LTDA (Ramsons)
Rufino Comércio De Alimentos LTDA (Baratão da Carne)
Oliveira Energia S.A
Amazon Aço Indústria e Comércio LTDA
Principaux dossiers
Nelson Wilians Advogados
Nelson Wilians Advogados provides comprehensive legal services covering tax, civil, labour, commercial, and banking law. The firm assists clients with diverse legal challenges, including navigating tax legislation, civil procedure, commercial disputes, labour issues and banking matters, leveraging extensive litigation experience across these core areas. Claudine Basilio Klenke specialises in procedural law and litigation. Karem Lúcia Corrêa Da Silva excels in litigation, while Mariana Serafim Monte Alegre is a name to note for tax mandates.
Responsables de la pratique:
Claudine Basilio Klenke; Karem Lucia Correa de Silva; Mariana Serafim Monte Alegre