With a strong presence in the Rio Grande do Sul market, Souto Correa Advogados has an impressive tax offering, providing both litigation and consultancy services at the federal, state, and municipal levels. The practice is particularly adept in matters concerning social security contributions, restructurings, and tax benefits, but also assists with tax due diligence processes on M&A deals. The group boasts a strong client base made up of businesses from a range of sectors, including energy, oil and gas, and technology, and its capability to handle high-value and complex tax matters continues to attract new clients. Co-leading the department are Anderson Trautman Cardoso, Henry Lummertz, and Valter Tremarin Junior, all of whom bring extensive experience to the team. Cardoso specialises in tax litigation and customs, regularly acting for clients in negotiations with public agencies and before the superior courts. Lummertz is recognised for his aptitude in litigating tax matters involving start-ups before state and federal courts. Tremarin Júnior is experienced in assisting energy, technology, and petrochemical companies in both administrative and judicial litigation, as well as tax and customs consultancy matters.
Tax in Brazil
Souto Correa Advogados
Responsables de la pratique:
Anderson Trautman Cardoso; Henry Lummertz; Valter Tremarin Júnior
Autres avocats clés:
Gabriel Stanton; Augusto Bercht
Les références
‘The firm truly specialises in the topics it proposes and values simple and direct corporate language.’
‘The team is agile and available.’
‘Anderson Trautmann Cardoso and Henry Lummertz are extremely technical, always up to date on legislation and jurisprudence, seek simple and direct corporate language, are quick to respond, and very available.’
Principaux clients
Lenovo Tecnologia Brasil
Subcondomínio Shopping Center Barrashopping
Subcondomínio Parkshopping Canoas
SLC Máquinas
Santo Antônio Energia
Samsung
Random
Quinto Andar
Processor Soluções Tecnológicas
Dell
Celulose Irani
Casio
Casa dos Ventos
Braskem
Atvos Agroindustrial
99 Tecnologia
Principaux dossiers
TozziniFreire Advogados
TozziniFreire Advogados is a powerhouse in the Porto Alegre market, recognised for its expertise in tax law. The tax practice specialises in judicial and administrative proceedings, and offers consultancy and tax planning services. Routinely instructed by impressive clients from a variety of industry sectors, including energy, mining, transport, and infrastructure, the group is capable of handling high-value matters regarding PIS/COFINS disputes, tax assessments, federal tax enforcements, and tax exemptions, to name a few. Corporate tax specialist Gustavo Nygaard leads the practice and is an authority in both tax litigation and non-contentious work. The department also benefits from the expertise of Rafael Mallmann, who is noted for his experience in litigation concerning corporate tax. Associates Bernardo Mascarenhas Mardini and Claudia Rocha De Morais are among other notable names in the team; Mardini focuses on administrative proceedings and judicial tax proceedings, while Morais has in-depth knowledge of tax collection, tariffs, and contribution disputes, alongside non-contentious matters.
Responsables de la pratique:
Gustavo Nygaard
Autres avocats clés:
Rafael Mallmann; Bernardo Mascarenhas Mardini; Claudia Rocha de Morais
Principaux clients
Grupo Rumo
Grupo Renner
Nutrire Indústria de Alimentos
Grupo Sodexo
Grupo CPFL
Grupo Vulcabras
Zenvia Mobile Serviços Digitais
Grupo Dimed
Neugebauer Alimentos
Honeywell do Brasil
Empresas Randon
Pagontx Merchant Soluções Tecnológicas Brasil
Getnet Adquirência e Serviços para Meios de Pagamento
Stahl Brasil
Sport Club Internacional
Spal Indústria Brasileira de Bebidas
Be8
Starlink
Grupo Vipal
Grupo RBS
Principaux dossiers
- Representing Companhia Estadual de Transmissão de Energia Elétrica in 81 administrative proceedings and one judicial case, concerning the right of the client to calculate and pay PIS/COFINS considering the cumulative regime.
- Acted for Realize in the submission of an administrative defence against a decision issued by the Brazilian Internal RevenueService (RFB).
- Representing Lojas Renner in a group of 33 judicial proceedings arising from tax assessment notices issued by the State Treasury Department annulling ICMS tax credit arising from purchases of goods from suppliers whose tax documents were subsequently declared unreliable by the tax authorities.
CMT – Carvalho, Machado e Timm Advogados
Enjoying a well-established reputation in the Porto Alegre market, CMT – Carvalho, Machado e Timm Advogados fields a tax practice that is a go-to choice for clients operating in a range of industries, including mining, agriculture, and retail. The department offers both consultancy and litigation services, showcasing notable strength in tax credit disputes, debit and credit offsets, and tax planning, . The group is led by Cristiano Rosa De Carvalho, who stands out for his knowledge of domestic and international tax planning, tax incentive negotiations, and tax credit reimbursements. Adept in tax litigation, Lucas Tavares Dos Santos is regularly instructed by agribusiness, technology, and construction companies in judicial and administrative proceedings. Another key member of the team is Reginaldo Dos Santos Bueno, who concentrates on advising clients seeking to optimise their tax burdens.
Responsables de la pratique:
Cristiano Rosa de Carvalho
Autres avocats clés:
Lucas Tavares dos Santos; Reginaldo dos Santos Bueno
Les références
‘CMT is an excellent firm for tax matters, with a team of very qualified and helpful lawyers.’
‘They act as a true business partner for the company, valuing their relationship with clients and being readily available to assist them.’
‘They have experience in different market segments, presenting appropriate solutions to solve problems related to each of them.’
Principaux clients
CMPC Celulose RioGrandense
ERBA Diagnostics Brazil, Produção e Distribuição de Produtos Médicos EIRELI
Expedia Group
General Motors
Glágio do Brasil – Proteção Balística
JBS
John Deere Brasil
Leroy Merlin
Metasa S/A – Indústria Metalúrgia
Midea Carrier
PPG Industrial Tintas do Brasil
Prudential do Brasil Seguros de Vida
Unimil – Peças para Colhedora de Cana de Açucar
Usina São José
Principaux dossiers
- Represented Seara before TARF/RS to reverse a negative decision seeking the recognition of the nullity on the assessments on an inadequate legal ground of the tax charge.
- Assisted John Deere with three notices of infraction relating to ICMS.
- Acted as the legal partner to the South Summit Brazil, evaluating the project’s taxation and assessing a tax benefit for the events and tourism sector (PERSE), which allowed a zero rate on federal taxes for the client.
Rafael Pandolfo Advogados Associados
Rafael Pandolfo Advogados Associados possesses solid credentials in judicial and administrative tax litigation as well as non-contentious tax matters, including, but not limited to, notices of infraction, tax exemptions, and tax reclassifications. The group has a growing client roster comprised of companies operating in an array of sectors, such as retail, banking, and energy. Tax specialists Rafael Pandolfo, Rafael Santos Borin, Airton Bombardeli Riella, and Luciane Andrade co-lead the practice. Founding partner Pandolfo has expertise in acting before the superior courts in tax litigation, and his former role as a judge at CARF - Brazil's tax appeals court - makes him an asset to the team. Borin, also a founding partner, is recognised for his experience in administrative tax proceedings, tax planning, and credit recoveries. Specialising in lawsuits seeking tax asset recoveries, Riella is also adept in tax consulting.
Responsables de la pratique:
Rafael Pandolfo; Rafael Santos Borin; Airton Bombardeli Riella; Luciane Andrade
Les références
‘They have extensive knowledge of the sector and do a very good job monitoring legislation and developing theses. They stand out in providing advice and finding tax solutions for clients.’
‘The firm stands out for the effective consultancy provided to clients and its differentiated team.’
‘Rafael Santos Borin stands out for his knowledge and readiness.’
Principaux dossiers
Silveiro Advogados
Silveiro Advogados’ tax team – praised for being ‘very competent and diligent… with great technical expertise’ – is experienced in litigation and non-contentious matters, including tax assessments and levy disputes. The breadth of the group has attracted a strong and expanding client roster made up of players from a host of segments, most notably energy, financial services, and oil and gas. Practice head Cassiano Menke has over two decades’ experience in tax litigation, and is noted for his ‘in-depth knowledge of tax law.’ Another key member of the team is Louise Lerina Fialho, who specialises in tax litigation and tax planning. The team was further strengthened by the addition of Livia Stumpf, who joined as a partner from Trench Rossi Watanabe in February 2024.
Responsables de la pratique:
Cassiano Menke
Autres avocats clés:
Louise Lerina Fialho; Livia Stumpf
Les références
‘I believe that one of the firm’s biggest differentiators is the proximity with which they treat clients, that is, they are always available and very agile in their responses and statements.’
‘Very competent and diligent team with great technical expertise. They present safe solutions but also propose innovative alternative paths.’
‘Cassiano Menke is an excellent professional who works to the highest technical standards. In addition to his knowledge, he is an accessible and educational professional.’
Principaux clients
Centrais Elétricas do Brasil – Eletrobras
Atento Brasil
Universidade Univates
Fundação Ibere Camargo
Multiplan Empreendimentos Imobiliários
TMSA – Tecnologia Em Movimentação
Imdepa Rolamentos Importação e Comércio
Bebidas Fruki
Grupo Gerdau de Participações
Fleury
Lojas Riachuelo
Cia. Hering
Oi
Fraport Brasil S.A. Aeroporto Porto Alegre
Sim Rede de Postos
SULGÁS – Companhia de Gás do Estado do Rio Grande do Sul
Fraport Brasil S.A. Aeroporto Fortaleza
Tupy
WEG
Petrobahia
Principaux dossiers
- Advising Centrais Elétricas do Brasil – Eletrobras on multiple compulsory loan cases.
- Advising Fraport on the taxation of the economic and financial adjustment of the airports concession contracts regarding 2023.
- Representing Universidade Univates in a social security contribution recovery.
Trench Rossi Watanabe
Standing out in the market for its expertise in international tax, the tax planning and tax controversies practice at Trench Rossi Watanabe is equipped to handle complex matters involving foreign jurisdictions on behalf of multinational clients. The group is frequently instructed by companies from the automotive, IT, and agribusiness sectors, although its client roster continues to expand, most notably in the pharmaceutical and education spaces. The team is jointly led by Claudio Moretti and Thales Stucky, who specialise in tax litigation related to direct and indirect taxes, including proceedings at the judicial and administrative level. Another key member of the practice is associate Thaís Amaral, who often advises technology, automotive, pharmaceutical and agribusiness clients on direct and indirect tax issues.
Responsables de la pratique:
Claudio Moretti; Thales Stucky
Autres avocats clés:
Thaís Amaral
Les références
‘Qualified and very proactive professionals, meeting our needs in a timely manner, even though this can sometimes be challenging. They deeply understand the needs of their clients.’
‘Excellence, punctuality, availability and delivery, all in the person of Claudio Moretti, a partner in the tax area.’
‘Full-service firm, renowned lawyers with extensive knowledge.’
Principaux clients
Dell Computadores do Brasil
Midea Carrier
Android Industries
Alliance One Brasil Exportadora de Tabacos
Perto S/A Periféricos de Automação
Lactalis do Brasil
Alisul Alimentos
Harman do Brasil
Comexport Companhia de Comércio Exterior
Estratégia Concursos
Diamaju Agrícola
Brasil PCH
Groupon
Eaton
Linck Máquinas
Active Campaign
Stellantis
Marcopolo
Randon
Grendene
Fraport Airports
Promob Softwares
BRF
Dorf Ketal do Brasil
Prollenium Medical Technologies
Marriott International
The GSI Group
BRDE
Tecadi Armazéns Gerais
Associação Brasileira das Indústrias de Óleos Vegetais
National Football League
Knight Therapeutics
Open English
BTG
EPSA International
Robert Bosch
Procter & Gamble
Red Bull Bragantino Futebol
Principaux dossiers
- Represented Dell Computadores do Brasil in two different disputes challenging the revocation of the benefit related to the application of the zero rate of PIS/COFINS on the sales of certain IT products.
- Advised National Football League in relation to the tax planning and clarifications on Brazilian taxes connected to the planning for a game of the NFL’s season in Brazil.
- Advised Associação Brasileira das Indústrias de Óleos Vegetais on the propositions to amend the Brazilian Transfer Pricing bill of law.
Andrade Maia Advogados
Offering litigation and consultancy services, the tax team at Andrade Maia Advogados is capable of handling a range of tax matters such as credit disputes, public civil actions, and tax recoveries. The group predominantly represents clients from the retail, heavy industry, and third sectors. Practice head Fabio Brun Goldschmidt has extensive experience litigating before the Supreme Federal Court, the Superior Court of Justice, and CARF. Other central partners in the department include Ane Streck Silveira and Lucas Pinheiro Tavares, who specialise in tax immunity and consultancy matters, respectively.
Responsables de la pratique:
Fabio Brun Goldschmidt
Autres avocats clés:
Ane Streck Silveira; Lucas Pinheiro Tavares
Principaux clients
Braskem
Hospital Moinhos de Vento
Refinaria de Petroleo Riograndense
Yara Brasil Fertilizantes
Lojas Renner
Iesa Group
Instituto Maua de Tecnologia
Refrigeração Dufrio
Galvani Fertilizantes
AGCO do Brasil Soluções Agrícolas
Banco Agibank
Agiplan
Alesat Combustíveis
Brillia
Alisul Alimentos
Banco Bradesco
Borrachas Vipal Nordeste
Canguru Plásticos
Coimex
Compasso Tecnologia
Dimed
Arezzo
Sindifisco Nacional
Jaguar e Land Rover Brasil
Construtora Bolognesi
Companhia Riograndense de Saneamento – CORSAN
BIG Group
Principaux dossiers
- Represented Sindifisco Nacional in an ordinary lawsuit seeking recognition that withholding income tax would not be levied on interest on arrears received as a result of a court decision.
- Acted for Hospital Moinhos De Vento in a public civil action regarding the revocation of the client’s tax immunity.
Diego Galbinski Advocacia
Diego Galbinski Advocacia’s tax department is well placed to advise on non-contentious matters as well as tax litigation at the administrative and judicial level. The group has expertise representing clients from a variety of sectors - including, but not limited to, agribusiness, healthcare, and construction - in tax reviews, tax exemption matters, and appeals before the CARF. Founding partner Diego Galbinski heads up the practice and is recognised for his ‘deep experience’ in tax law. Other notable names include associates Arthur Rocha Benevides Magalhães and Pedro Acosta De Oliveira, who concentrate on non-contentious matters including auditing and compliance.
Responsables de la pratique:
Diego Galbinski
Autres avocats clés:
Arthur Rocha Benevides Magalhães; Pedro Acosta de Oliveira
Les références
‘With extensive experience in strategic cases, the firm has highly qualified professionals, especially Diego Galbinski who is a professional with solid training in tax law.’
‘Diego Galbinski has solid training, great knowledge, and deep experience in the field.’
‘Pedro Acosta de Oliveira is a professional on the rise.’
Principaux clients
Enecon S/A – Engenharia e Economistas Consultores
Sane – Sociedade de Anestesiologia
Sul Alfa Distribuidora
Nexxt Distribuidora de Alimentos e Bebidas
Altemo Advogados Associados
Somai Nordeste
Maxinvest Participações e Investimentos
Divax Participações e Investimentos
Centro De Produção Riograndense de Espumas Industriais
Rafebe Participações
Fundação de Apoio da Universidade Federal do Rio Grande do Sul
Fundação Empresa-escola de Engenharia da UFRGS
Auxiliadora Predial
Cooperativa dos Agricultores de Plantio Direto do Rio Grande do Sul
Clube Maxivida
Conselho Seccional da Ordem dos Advogados do Rio Grande do Sul
Maximidia Administradora e Corretora de Seguros
Elipse Software
Lamiecco Plásticos
Ducasse Brasil Estruturas, Construções e Incorporações
Lauro Weber & Cia
We Can BR – Trabalho Temporário
Pet Flake do Brasil
MKS Engenharia da Qualidade
Madef Indústria de Equipamentos de Refrigeração
Celan – Administração, Engenharia e Participações
Principaux dossiers
- Represented Conselho Seccional da Ordem dos Advogados do Brasil do Rio Grande do Sul in a direct unconstitutionality action.
- Represented Rafebe Participações before the CARF.
- Represented Fundação de Apoio da Universidade Federal do Rio Grande do Sul in a lawsuit seeking exemption from social security contributions.
Eichenberg, Lobato, Abreu & Advogados Associados
Eichenberg, Lobato, Abreu & Advogados Associados has a strong tax offering covering both contentious and non-contentious matters such as rescission lawsuits, tax and social contributions disputes, tax assessments, and compliance. The tax practice is frequently engaged by clients from the agribusiness, technology, and construction sectors, to name a few. Founding partner and practice head Edmundo Cavalcanti Eichenberg stands out for his ‘commitment, availability, and technical knowledge’. Other notable names in the group include Marcelo Czerner, Patrick Leite Kloeckner, and Lisie Neves Schreinert, all of whom are experts in tax law.
Responsables de la pratique:
Edmundo Cavalcanti Eichenberg
Autres avocats clés:
Marcelo Czerner; Patrick Leite Kloeckner; Lisie Neves Schreinert
Les références
‘The services provided are of excellent quality, especially in the tax area, which is a subject of great complexity in Brazil. The firm works collaboratively and always seeks to meet the client’s aspirations. They produce successful results which make us confident in their expertise.’
‘The team acts with extreme diligence in analysing issues and determining risks.’
‘Edmundo Cavalcanti Eichenberg is a dedicated professional, extremely diligent, and has excellent technique. He always presents client’s rights and the possible risks with clarity.’
Principaux clients
Ediba
Melnick Desenvolvimento Imobiliário
Principaux dossiers
Ilarraz Advogados
With extensive experience in administrative and judicial tax disputes, Ilarraz Advogados is also skilled at advising on the taxation of foreign trade transactions, tax planning, due diligence, and day-to-day consulting matters. The group has an expanding client roster consisting of businesses from a range of sectors, namely financial services, pharmaceuticals, and telecoms. Marcelo Ilarraz leads the team and is sought out for his ‘international tax knowledge’ and his ability to ‘apply tax laws accurately and effectively, providing clients with legal security and peace of mind’.
Responsables de la pratique:
Marcelo Ilarraz
Les références
‘The firm has a considerable reputation in the industry, known for its technical services and notable clients. What really stands out is the team’s competence in dealing with challenging legal matters and finding efficient solutions. Furthermore, the firm has been active in the area of tax litigation, showing a dynamic approach to resolving disputes in this ever-changing sector. Another very positive point is the agility and availability of partners for services that require quick attention.’
‘Marcelo Ilarraz stands out for his exceptional skills, combining technical quality, professional integrity, and agility.’
‘At a time of great change in Brazil’s tax landscape, Marcelo Ilarraz is uniquely equipped to help companies navigate through its complexities. Marcelo combines decades of practical experience in Brazil with cutting-edge international tax knowledge. This gives him an exceptional acumen to find the best solutions for his clients.’
Principaux dossiers
Rossi, Maffini, Milman & Grando Advogados
Demonstrating a strong track record in tax litigation before administrative and judicial entities, Rossi, Maffini, Milman & Grando Advogados is particularly skilled at handling contentious matters pertaining to tax law, but also engages in non-contentious work. Clients from the banking, entertainment, and manufacturing sectors, among others, regularly turn to the group for advice on complex tax planning, accounting issues and transactional matters. Leading the practice is Felipe Esteves Grando, who has extensive experience in tax litigation at the municipal, state, and federal level. Bruno François Guimarães, who focuses on litigation and advisory matters, is another notable name in the tax department.
Responsables de la pratique:
Felipe Esteves Grando
Autres avocats clés:
Bruno François Guimarães
Les références
‘A very well-organised firm that shows excellence in the service provided.’
‘This firm has met our needs in a very efficient way, leaving no doubt about the paths proposed for the projects presented.’
‘Felipe Esteves Grando – His knowledge of certain subjects makes him a national reference, leaving no doubt about his recommendations.’
Principaux clients
Lear do Brasil
Saint-Gobain do Brasil
Arauco do Brasil
CMPC
The Brazilian Association of Medical and Hospital Devices and Equipment’s Industry
Banco Regional de Desenvolvimento Extremo Sul
SL do Brasil
Amvian Indústria Automotiva
Rek Parking Empreendimentos e Participações
Eldorado Mineração
Sound Digital Brasil
Jereissati Participações
Cooperativa Agroindustrial Cooperja
Rio Grande do Sul Data Processing Company
Lifemed Industrial
Local Association of Gravel, Sand and Clay Producers
Bolognesi Engenharia and Bolognesi Empreendimentos
Opus Assessoria e Promoções Artísticas
Cristália Produtos Químicos Farmacêuticos
Distribuidora de Alimentos Sul Frangos
PRT Prestação de Serviços
Principaux dossiers
- Assisted Opus with the calculation of accounting and taxation received as remuneration for naming rights for a theatre sub-leased to a third party in São Paulo.
- Represented The Brazilian Association of Medical and Hospital Devices and Equipment’s Industry in a dispute regarding its tax burden.