Brazil

“Moral damages” (“danos morais”, in Portuguese), refer to compensation awarded to individuals or entities that have suffered non-material harm, such as damage to reputation, violations of personal rights or emotional distress.

Brazilian regulation requires all companies, both national and foreign, registered in the National Registry of Legal Entities (CNPJ), to declare the existence or non-existence of an Ultimate Beneficial Owner (UBO) within thirty (30) days from the date of registration with the CNPJ, in accordance with the guidelines contained in the Normative Instruction No. 2119/2022, issued by the Federal Revenue Service.

SUMMARY This article analyzes the legislative changes that were introduced by Complementary Law No. 213/2025 in the private insurance system in Brazil,

Among the most complex and sensitive topics in contemporary Tax Law is the exemption from ITBI (Real Estate Transfer Tax), particularly in capital contribution transactions for companies in the real estate sector.