Next Generation Partners

Tax in Brazil

Souto Correa Advogados

With considerable expertise in federal, state, and municipal taxes, Souto Correa Advogados offers comprehensive tax consultancy and litigation services to a diverse client base featuring names from the energy, oil and gas, industrial and services sectors. The group is frequently called upon to advise on transactional matters, tax benefits, transfer pricing, social security contributions, and customs law. Anderson Trautman Cardoso specialises in tax controversies, assisting major Brazilian and multinational corporations, particularly from the energy, petrochemicals, infrastructure, and technology segments. He leads the group with Valter Tremarin Júnior, a name to note for tax and customs issues, including contentious and non-contentious matters. Augusto Bercht specialises in tax consultancy and litigation in the judicial and administrative spheres.

Responsables de la pratique:

Anderson Trautmann Cardoso; Valter Tremarin Junior


Autres avocats clés:

Gabriel Stanton; Augusto Bercht


Principaux clients

99 Tecnologia


AEGEA – SANEAMENTO E PARTICIPACOES S.A.


Braskem S.A


Casa dos Ventos


Dell


Lenovo Tecnologia Brasil LTDA


Quinto Andar


Samsung


Santo Antônio Energia


SLC Máquinas


ABRAS


Principaux dossiers


TozziniFreire

Boasting strong capabilities in both non-contentious tax issues and tax litigation, TozziniFreire’ tax practice attracts instructions from major regional and national clients across various sectors, including energy, transport, construction, retail, consumer goods and agribusinesses, to name a few. Gustavo Nygaard, co-head of the national tax practice, excels in both litigation and advisory matters, offering expert counsel to prominent corporate clients from Southern Brazil. Rafael Mallmann specialises in administrative and judicial tax litigation, which is also a key area of activity for Bernardo Mascarenhas MardiniClaudia Rocha De Morais has extensive experience in tax and accounting, representing clients in disputes and advising on compliance and tax due diligence.

Responsables de la pratique:

Gustavo Nygaard


Autres avocats clés:

Rafael Mallman; Bernardo Mascarenhas Mardini; Claudia Rocha de Morais


Les références

‘The firm has a differentiated approach, with differentiated support for companies, regardless of size, allocating an extremely qualified legal team to the demands presented.’

‘The care taken in presenting the legal theses and strategies formulated, presented with graphic resources and extreme didactics, which facilitates understanding and the decision-making process of the Board of Directors and councils.’

‘TozziniFreire (Porto Alegre/RS branch) is a law firm with unique expertise in the Brazilian legal market, with highly specialised and committed professionals. They always provide us with excellent service, focusing on resolving the client’s issues and mitigating our tax exposures. I believe that what sets the firm apart is the technical development of its professionals and their unique understanding of the service provided in the context of the client’s business.’

Principaux clients

Grupo Rumo (Malha Norte, Malha Sul, Malha Oeste, Portofer, Malha Paulista)


Grupo Renner (Lojas Renner S/A, Youcom, Maxmix, Realize, Repassa)


Grupo Vulcabras (Vulcabras CE – Calçados e Artigos Esportivos S/A, Vulcabras BA – Calçados e Artigos Esportivos S/A)


Grupo Sodexo (Sodexo do Brasil Comercial S/A e Sodexo Facilities Services Ltda.)


Grupo CPFL (RGE Sul and CEEE-T)


Zenvia Mobile Serviços Digitais S/A


Empresas Randon


Getnet Adquirência e Serviços para Meios de Pagamento S/A


Spal Indústria Brasileira de Bebidas S/A


SIM Rede de Postos


RAP9 Empreendimentos Imobiliarios


Federhen Family


Milton Schlickmann


Splenda


Sicredi


Be8 S/A


Associação Brasileira das Indústrias de Calçados


SX Negócios (Grupo Santander)


Share Student Living


Principaux dossiers


Trench Rossi Watanabe

Trench Rossi Watanabe's Porto Alegre office provides comprehensive tax services, with notable strength in international tax issues, tax advice on M&A, indirect taxes, and customs law. The group excels in proceedings before administrative and judicial courts, acting for companies across the automotive, IT and agribusiness sectors, among others. With in-depth knowledge of transfer pricing law, Claudio Moretti also handles tax planning and litigation matters. Thales Stucky is a key contact for domestic and international companies, particularly in the automotive and IT sectors. Thaís Amaral advises clients in the tech, pharmaceuticals, automotive, and agribusiness segments on direct and indirect tax issues.

Responsables de la pratique:

Claudio Moretti; Thales Stucky; Thais Amaral


Autres avocats clés:

Júlia Pecoits


Les références

‘Fast and assertive service. Highly qualified people. Detailed billing, leaving no doubts for the customer. Team is always proactive in supporting the customer.’

‘Trench demonstrates diverse knowledge that allows us to save time when describing specific details of our business.’

‘Agile and assertive service. Highly qualified professionals. Detailed billing that leaves no doubts for the client. Team is always proactive in supporting the client.’ 

Principaux clients

Active Campaign, LLC


Alisul Alimentos S/A


Alliance One Brasil Exportadora de Tabacos Ltda.


Android Industries LLC


Associação Brasileira das Indústrias de Óleos Vegetais – ABIOVE


Betsson


Brasil PCH (Santa Fé Energética Ltda)


BRDE (Regional Development Bank)


BRF


BTG


Citibank


Clube de Regatas Flamengo (“Flamengo”)


Comexport Companhia de Comércio Exterior Ltda


Dell Computadores do Brasil Ltda


Diamaju Agrícola Ltda


Dorf Ketal do Brasil Ltda


Eaton Ltda


Endava


EPSA International Ltda


Estratégia Concursos Ltda


Fogo de Chão


Fraport Airports


Grendene S/A


Groupon, Inc


Harman do Brasil Ltda


Insper – Instituto de Ensino e Pesquisa


Knight Therapeutics (United Medical)


Lactalis do Brasil Ltda


Linck Máquinas S/A


Marcopolo S/A


Marriott International


Midea Carrier (Springer Carrier Ltda)


National Football League


Open English


Perto S/A Periféricos de Automação Ltda


Procter & Gamble


Prollenium Medical Technologies


Promob Softwares S/A


Randon S/A


Red Bull Bragantino Futebol


Robert Bosch Ltda


Standard & Poors


Stellantis (merger of Fiat Chrysler Automotive and Peugeot Citroen)


Tecadi Armazéns Gerais Ltda


The GSI Group (AGCO)


Timac Agro (Groupe Roullier)


Votorantim


Principaux dossiers


CMT – Carvalho, Machado e Timm Advogados

CMT – Carvalho, Machado e Timm Advogados‘ tax and customs department, led by Cristiano Carvalho, is well positioned to advise a range of clients - including companies from the agribusiness, automotive, food and beverage and IT sectors - on contentious and non-contentious matters. The group is skilled at assisting with tax-efficient business structuring, national and international tax planning, transfer pricing, and direct and indirect taxation. Carvalho specialises in tax advisory and litigation.

Responsables de la pratique:

Cristiano Rosa de Carvalho


Autres avocats clés:

Lucas Tavares dos Santos; Reginaldo dos Santos Bueno


Les références

‘Intelligent lawyers who can understand the client’s needs and advocate in order to resolve the issue in the best possible way.

Principaux clients

NT Consult Ltda


Springer Carrier


Nova Credeal Indústria de Cadernos S.A.


Principaux dossiers


  • Advised NT Consult on structuring an efficient tax model for software importation and distribution, reducing tax burdens on remittances to Germany while ensuring compliance with international treaties.
  • Intervened to secure a precautionary measure for Springer Carrier, preserving its fiscal regularity amid a judicial ruling on alleged drawback regime violations.
  • Designed a cost-benefit strategy to mitigate financial risk and is now disputing a portion of the debt through judicial action on behalf of Nova Credeal.

Rafael Pandolfo Advogados Associados

Corporate and tax boutique Rafael Pandolfo Advogados Associados fields expertise in procedural, administrative and advisory matters, and is frequently engaged by domestic and international companies from the industrial, agribusiness, services, healthcare and sports sectors. Rafael Santos Borin is regularly sought after for his expertise in tax consulting and administrative litigation, while Rafael Pandolfo stands out for his strong track record in judicial and administrative tax cases, including proceedings before the superior courts in Brazil. Airton Bombardeli Riella takes the lead on judicial litigation matters.

Responsables de la pratique:

Rafael Pandolfo; Rafael Santos Borin; Airton Bombardeli Riella


Les références

‘Quality, personalised service and results.’

‘Rafael Pandolfo and Airton Riella are strong and reliable lawyers for tax matters in the State of Rio Grande do Sul.’

We work monthly with Rafael Pandolfo and Airton Riella, but all of them demonstrate great rigour and excellence. Always well-organised, with a discourse of excellence, and always available to support our companies. I don’t believe there is a law firm in Brazil with such a wide range of strengths.’

Principaux clients

Banco do Estado do Rio Grande do Sul S.A.


Sindicato do Comércio Atacadista de Porto Alegre e do Estado do Rio Grande do Sul (Wholesale Trade Union of Porto Alegre and the State of Rio Grande do Sul)


Fundação Médica do Rio Grande do Sul


Solar Comércio e Agroindústria LTDA.


J Silveira Transportes Ltda.


Grêmio Náutico União – GNU


Principaux dossiers


Silveiro Advogados

Silveiro Advogados‘ tax department handles both advisory and contentious tax matters, including challenges to tax assessments and collection efforts. The team supports a growing base of clients across sectors like energy, financial services, and oil and gas. Practice head Cassiano Menke excels in tax litigation. This is also a key area of strength for Livia Stumpf, while Jonas Ricobello focuses on tax planning.

Responsables de la pratique:

Cassiano Menke


Autres avocats clés:

Livia Stumpf; Jonas Ricobello; Júlia Costa Leivas


Les références

‘The service is of excellent quality, with professionals who are always attentive and committed to providing the best feedback in the shortest time possible. The staff show total dedication, inspiring confidence and creating a comfortable environment for all matters discussed.’

‘Cassiano Menke and Julia Leivas are outstanding professionals, notable in all aspects of their work. They both demonstrate vast theoretical and practical knowledge, which allows them to offer effective and well-founded solutions.’

‘The firm’s speciality is developing exclusive solutions for clients on complex issues. The team is very capable, with professionals who have business knowledge, which greatly facilitates communication.’

Principaux clients

Aspeur – Associação Pró-Ensino Superior em Novo Hamburgo


Atento Brasil SA


Banco Cooperativo Sicredi S.A.


Bebidas Fruki S.A.


Casa Hotéis Ltda.


Centrais Elétricas do Brasil S.A.- Eletrobras


Cia. Hering


Citral Transporte e Turismo SA


Clinica Radiólogica da Cidade de Passo Fundo Ltda.


Companhia Zaffari Comércio e Indústria


Cordoaria São Leopoldo Original Ltda.


PANVEL S.A. – Distribuidora de Medicamentos


Expresso São Miguel S.A.


FCC Indústria e Comércio Ltda.


Fleury S.A


Fraport Brasil S.A. Aeroporto Fortaleza


Fraport Brasil S.A. Aeroporto Porto Alegre


Fundação Iberê Camargo


Gente Incorporadora e Construtora Ltda.


Grupo Gerdau de Participações (Family Office)


IBI Participações e Negócios S.A


Imdepa Rolamentos Importação e Comércio Ltda.


Lojas Quero-Quero S.A


Lojas Riachuelo S.A


Malwee Malhas Ltda.


M D Móveis Ltda.


Metasa S.A. Indústria Metalúrgica


Multiplan Empreendimentos Imobiliários


MWM – Tupy do Brasil Ltda.


Oi S.A.


Petrobahia S.A.


Rio Bravo Investimentos – Distribuidora de Títulos e Valores Mobiliários Ltda.


SANE – Sociedade de Anestesiologia S/S Ltda.


Sim Rede de Postos Ltda.


SLC Agrícola Centro Oeste S.A.


SULGÁS – Companhia de Gás do Estado do Rio Grande do Sul


Terra Santa Propriedades Agrícolas S.A


TMSA – Tecnologia em Movimentação S.A.


Tupy S.A.


Universidade Univates


W Pesquisa, Tecnologia e Indústria de Alimentos Ltda.


WEG S.A.


Zenglein Indústria e Comércio de Calçados Ltda.


Aspeur – Associação Pró-Ensino Superior em Novo Hamburgo


Atento Brasil SA


Banco Cooperativo Sicredi S.A.


Bebidas Fruki S.A.


Casa Hotéis Ltda.


Centrais Elétricas do Brasil S.A.- Eletrobras


Cia. Hering


Citral Transporte e Turismo SA


Clinica Radiólogica da Cidade de Passo Fundo Ltda.


Companhia Zaffari Comércio e Indústria


Cordoaria São Leopoldo Original Ltda.


PANVEL S.A. – Distribuidora de Medicamentos


Expresso São Miguel S.A.


FCC Indústria e Comércio Ltda.


Fleury S.A


Fraport Brasil S.A. Aeroporto Fortaleza


Fraport Brasil S.A. Aeroporto Porto Alegre


Fundação Iberê Camargo


Gente Incorporadora e Construtora Ltda.


Grupo Gerdau de Participações (Family Office)


IBI Participações e Negócios S.A


Imdepa Rolamentos Importação e Comércio Ltda.


Lojas Quero-Quero S.A


Lojas Riachuelo S.A


Malwee Malhas Ltda.


M D Móveis Ltda.


Metasa S.A. Indústria Metalúrgica


Multiplan Empreendimentos Imobiliários


MWM – Tupy do Brasil Ltda.


Oi S.A.


Petrobahia S.A.


Rio Bravo Investimentos – Distribuidora de Títulos e Valores Mobiliários Ltda.


SANE – Sociedade de Anestesiologia S/S Ltda.


Sim Rede de Postos Ltda.


SLC Agrícola Centro Oeste S.A.


Sou Cloud Serviços Gerenciados em Nuvem Ltda.


SULGÁS – Companhia de Gás do Estado do Rio Grande do Sul


Terra Santa Propriedades Agrícolas S.A


TMSA – Tecnologia em Movimentação S.A.


Traçado Construções e Serviços Ltda.


Tupy S.A.


Universidade Univates


W Pesquisa, Tecnologia e Indústria de Alimentos Ltda.


WEG S.A.


Zenglein Indústria e Comércio de Calçados Ltda.


Principaux dossiers


  • Represents Eletrobras in the liquidations and enforcement of judgments derived from the class action filed by Federação das Associações Comerciais Empresariais do Paraná.
  • Advised SIM REDE DE POSTOS on controversial aspects related to the deductibility of royalties paid by the franchisee to the franchisor in the calculation of Corporate Income Tax (IRPJ).
  • Advised Traçado Construções e Serviços Ltda. to develop a long-term estate and succession plan, optimising tax efficiency for a potential sale while ensuring business continuity.

Andrade Maia Advogados

Andrade Maia Advogados' tax practice assists clients with both disputes and advisory work, handling a wide range of issues, including tax credit claims, public civil actions, and recovery of overpaid taxes. The tax litigation area manages a significant portfolio of cases and has notable experience before Brazil’s high courts. Leading the practice is Fabio Brun Goldschmidt, who specialises in tax litigation. Also noted for her expertise in contentious issues, Ane Streck Silveira focuses on matters involving tax immunity. Lucas Pinheiro Tavares advises on transactional issues and tax litigation.

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


Galvani Fertilizantes


Banco Bradesco (Bradescard)


AES Brasil Operações SA


ADM do Brasil LTDA


C&A modas SA


Magazine Luiza


Multilaser Industrial S.A


Philips Medical Systems LTDA


Compasso Tecnologia (UOL Group)


Dimed (Panvel)


Sindifisco Nacional


Unilever


SINDILAT


WE CAN BR


RICCÓ


EXA / FS SECURITY


INFRAAMERICA


Principaux dossiers


Diego Galbinski Advocacia

Diego Galbinski Advocacia ’s tax team handles both advisory work and disputes, representing clients in administrative and judicial proceedings. The firm supports businesses across sectors such as agribusiness, healthcare, and construction, with particular focus on tax reviews, exemption requests, and appeals before CARF. The practice is led by Diego Galbinski, known for his strong background in federal, state, and municipal tax issues.

Responsables de la pratique:

Diego Galbinski


Principaux clients

Enecon S/A – Engenharia e Economistas Consultores


Sane – Sociedade de Anestesiologia Ltda.


Sul Alfa Distribuidora Ltda.


Nexxt Distribuidora de Alimentos e Bebidas


Altemo Advogados Associados


Maxinvest Participações e Investimentos Ltda.


Divax Participações e Investimentos Ltda.


Centro De Produção Riograndense de Espumas Industriais Ltda. (Ortobom)


Rafebe Participações Ltda


Auxiliadora Predial Ltda.


Cooperativa dos Agricultores de Plantio Direto do Rio Grande do Sul (Cooplantio)


Clube Maxivida


Conselho Seccional da Ordem dos Advogados do Rio Grande do Sul – OAB/RS


Maximidia Administradora e Corretora de Seguros Ltda.


Elipse Software Ltda.


Lamiecco Plásticos Ltda.


Ducasse Brasil Estruturas, Construções E Incorporações – Representação, Comércio, Importação E Exportação Ltda.


Lauro Weber & Cia


We Can BR – Trabalho Temporário Ltda.


Pet Flake do Brasil Ltda.


MKS Engenharia da Qualidade Ltda.


Madef Indústria de Equipamentos de Refrigeração Ltda.


Celan – Administração, Engenharia e Participações Ltda.


Arnaldo Rizzardo


Dagoberto Braga


Victor Wulff Soria


Estratégia Marketing Direto Ltda.


FGC – Administradora e Corretora de Seguros Ltda.


Maxinvest LLC


Benvenuti Participações Ltda.


Principaux dossiers


  • Represented Conselho Seccional da Ordem dos Advogados do Rio Grande Do Sul in a direct inconstitucional action (ADIN).
  • Assisted Rafebe Participacaos Ltda. with an administrative proceeding at the CARF (Administrative Board of Tax Appeals).

Eichenberg, Lobato, Abreu & Advogados Associados

Eichenberg, Lobato, Abreu & Advogados Associados advises on a wide range of tax issues, assisting clients from various sectors, including agribusiness, technology and construction, with both litigation and advisory matters. The team frequently handles rescission actions, disputes over tax and social contributions, tax assessments, and compliance-related work. Edmundo Cavalcanti Eichenberg, a co-founder, has in-depth knowledge of tax law.

Responsables de la pratique:

Edmundo Cavalcanti Eichenberg


Les références

‘Professional service is a highlight. All requests are handled uniquely, and at no time are we left without a response. So far, all responses and guidance have been in line with our conduct and values. The structure of the firm allows for online and in-person meetings, where we discuss and always reach a good conclusion. With the work presented, we are always ahead of market demands and work preventively.’

‘Deep knowledge and reliability ’

‘Edmundo is excellent—courteous, intelligent, and aligned with the same integrity values our company upholds. He always seeks a good understanding of all the matters we bring forward. We are very pleased.’

Principaux clients

Ediba S/A


Lauro Nicolau Fleck – Eireli


Melnick Desenvolvimento Imobiliário S.A.


Principaux dossiers


Ilarraz Advogados

Ilarraz Advogados handles a wide spectrum of tax matters, with particular strength in both administrative and judicial disputes. The team also advises on foreign trade taxation, tax planning, due diligence processes, and ongoing consultancy work. Practice head Marcelo Ilarraz advises individuals and companies on tax planning and litigation.

Responsables de la pratique:

Marcelo Ilarraz


Les références

‘The Ilarraz Advogados law firm in Porto Alegre/RS stands out for its high-quality and personalised legal services/advice. They are prepared to offer a suitable solution in the tax area with great competence. They are also attentive and proactive in contacting clients.’

Principaux dossiers


Rossi, Maffini, Milman Advogados

Rossi, Maffini, Milman Advogados is well-versed in handling tax disputes in the administrative and judicial spheres. The team works with clients from industries such as banking, entertainment, and manufacturing, offering guidance on tax planning, transactional matters, and accounting-related concerns. Leading the team is Bruno François Guimarães, who focuses on both tax litigation and consultancy.

Responsables de la pratique:

Bruno A. François Guimarães


Les références

‘The team was very quick and efficient and established the strategies for the defence. They attended to us with the expected speed, always explaining the steps to be taken.’

‘Dr Felipe Grando always demonstrated very good knowledge of the subject matter. He executed the established strategies very well.’

Principaux clients

Lear do Brasil


Bolognesi Engenharia and Bolognesi Empreendimentos


Lifemed Industrial


SL do Brasil


Regional Bank for Extreme South Development (BRDE)


Saint-Gobain do Brasil


Arauco do Brasil


Rio Grande do Sul Date Processing Company (PROCERGS)


Distribuidora de Alimentos Sul Frangos


PRT Prestação de Serviços


Eldorado Mineração


Sound Digital Brasil


Jereissati Participações


Sindicato das Indústrias Químicas no Estado do Rio Grande do Sul (SINDQUIM)


Lear do Brasil


Cooperativa Agroindustrial Cooperja


Cristália


The Brazilian Association of Medical and Hospital Devices and Equipment’s Industry (ABIMO)


Rek Parking Empreendimentos e Participações


Divimec Tecnologia Industrial


WS Cranes


Principaux dossiers


  • Advised BRDE on distributing interest on equity disproportionately across its three state shareholders (Rio Grande do Sul, Santa Catarina, and Paraná), analysing the legality and implications of this profit allocation structure.
  • Represented Arauco S.A. in an administrative proceeding, successfully demonstrating the relevance of disallowed ICMS credits to its production process and highlighting nullities in the tax authority’s process.
  • Advising the Brazilian Association of Medical and Hospital Devices and Equipment’s Industry (ABIMO) and its associates on a dispute.