Guides to Brazilian Law
for businesses, investors and parties involved in disputes
Plain-language guides on Brazilian and cross-border law, prepared by our lawyers for companies and individuals operating in, into, and out of Brazil.
Contact UsPractical legal guides on the matters that matter most to foreign investors.
Our guides provide clear explanations of complex Brazilian regulatory, tax, and transactional matters. They are written for foreign investors, multinationals, and individuals dealing with Brazil-related legal questions.
Each guide covers the applicable legal framework, practical steps, key risks, and relevant legislation. For advice specific to your situation, contact us.
Entering the Brazilian market
Guides for companies and individuals looking to establish a presence or commercial relationship in Brazil.
How to choose a Brazilian lawyer
Practical guidance on selecting legal counsel in Brazil, including the OAB registration system, the difference between advogados and international firms, red flags to watch for, and what to expect from a well-structured engagement.
Read guideSet up a company in Brazil
A step-by-step guide to incorporating a business in Brazil, covering the main legal forms (Ltda. and S.A.), registration requirements, capital rules, and the role of the foreign shareholder's legal representative.
Read guideAppointing an agent in Brazil
Explains the mandatory provisions of Law 4,886/1965 governing commercial representation, the agent's right to compensation on termination, and how to structure agency arrangements to manage risk and comply with Brazilian law.
Read guideAppointing a distributor in Brazil
Covers the legal framework for distribution agreements under Brazilian law, including the distinction between distribution and agency, exclusivity clauses, termination rights, and key contractual protections for foreign suppliers.
Read guidePurchasing real estate in Brazil
A practical guide to buying property in Brazil as a foreign investor, covering due diligence, transfer taxes (ITBI), registration at the Land Registry, CPF requirements, rural land restrictions, and currency control obligations.
Read guideForeign land ownership in Brazil
Covers the STF's landmark ruling in ADPF 342 & ACO 2,463, which confirmed that Brazilian-incorporated companies under foreign control are subject to the restrictions in Law 5,709/1971, including the look-through test, INCRA notification requirements, the 25% municipal cap, and the structures available to foreign investors in the agribusiness sector.
Read guideBrazilian employment law: a guide for foreign companies
Covers the CLT, mandatory employment benefits, FGTS, the 2017 Labour Reform, risks of labour characterisation (including pejotização), and the key considerations for multinationals hiring or restructuring in Brazil.
Read guideBrazilian mining law: a guide for foreign companies
Introduction to Brazil's mining regulatory framework under the Mining Code and ANM rules, covering exploration authorisations, mining concessions, the CFEM royalty regime, environmental licensing, and considerations for foreign investors.
Read guideTax, customs and regulatory guides
Overview guides on Brazilian taxation, customs compliance, capital flows, data privacy, employment, and sector-specific regulation.
Brazil tax guide
A overview of the Brazilian tax system for foreign investors and businesses, covering corporate income tax (IRPJ and CSLL), PIS/COFINS, ICMS, ISS, withholding taxes, and the main compliance obligations.
Read guideBrazil's tax reform: what every business needs to know
Explains the landmark consumption tax reform, including the replacement of PIS, COFINS, IPI, ICMS, and ISS with the new CBS, IBS, and Imposto Seletivo, and what the transition means in practice for companies operating in Brazil.
Read guideBrazil capital repatriation guide
Covers the regulatory and tax framework for repatriating capital from Brazil, including the foreign investment registration system under Law 14,286/2021, BACEN requirements, and the treatment of dividends, loan repayments, and divestment proceeds.
Read guideDisclosure of UBOs to the Brazilian Revenue Department
Guide to the ultimate beneficial ownership disclosure obligations under IN RFB 2,290/2025, including who must register, the applicable thresholds, deadlines, the registration process, and penalties for non-compliance.
Read guideBrazil's Authorised Economic Operator (OEA) Program
A practical guide to Brazil's AEO certification program under IN RFB 2,318/2026 and Portaria COANA 187/2026, covering the three OEA-C levels (Essencial, Qualificado and Referência), eligibility criteria, the certification process, and the program's Mutual Recognition Agreements with 20 customs administrations worldwide.
Read guideGeneral Data Protection Law guide (LGPD)
An overview of Brazil's Lei Geral de Proteção de Dados (Law 13,709/2018), covering its territorial scope, legal bases for processing, data subject rights, obligations of controllers and operators, and the enforcement role of the ANPD.
Read guideEU-Mercosur Free Trade Agreement
An overview of the EU-Mercosur Association Agreement, including the main tariff concessions, rules-of-origin requirements, services and investment provisions, and the outlook for ratification and entry into force.
Read guideBilateral tax guides
Country-specific guides and Brazil's network of double tax agreements.
Australia-Brazil tax guide
A guide to the tax considerations for businesses and individuals operating between Australia and Brazil, covering withholding taxes, corporate structures, capital flows, and the absence of a formal DTA between the two countries.
Read guideBrazil-United States tax guide
A guide to the tax considerations for businesses and individuals operating between Brazil and the United States in the absence of a bilateral tax treaty, covering withholding taxes on dividends, interest and royalties, the FATCA framework, transfer pricing, and key planning considerations for US investors in Brazil and Brazilian companies operating in the US.
Read guideBrazil-New Zealand tax guide
A guide to the tax considerations for businesses and individuals with interests in both Brazil and New Zealand, covering the absence of a bilateral DTA, applicable withholding tax rates on cross-border income flows, and key planning considerations for New Zealand investors operating in Brazil.
Read guideBrazil-UK tax guide
A guide to the tax considerations for businesses and individuals operating between the United Kingdom and Brazil, covering withholding taxes, corporate structures, capital flows, and the absence of a formal DTA between the two countries.
Read guideBrazil-Canada tax guide
A guide to the tax considerations for businesses and individuals operating between Canada and Brazil, covering withholding taxes on dividends, interest and royalties, corporate structures, capital flows, and the absence of a bilateral tax treaty.
Read guideBrazil-Netherlands double tax agreement guide
Covers the Brazil-Netherlands DTA, including withholding tax rates on dividends, interest and royalties, permanent establishment definitions, and practical implications for Dutch holding structures investing in Brazil.
Read guideBrésil-France : convention de double imposition FR
Guide en français sur la convention fiscale Brésil-France, couvrant les règles de résidence, les taux de retenue à la source sur dividendes, intérêts et redevances, ainsi que les dispositions relatives aux établissements stables.
Read guideBrazil-India double tax agreement guide
Covers the main provisions of the Brazil-India DTA, including permanent establishment definitions, withholding tax rates on cross-border payments, the treatment of capital gains, and key planning considerations for Indo-Brazilian transactions.
Read guideBrasile-Italia : convenzione contro la doppia imposizione IT
Guida in italiano alla convenzione fiscale tra Brasile e Italia, con analisi delle regole sulla residenza fiscale, delle aliquote di ritenuta su dividendi, interessi e royalties, e dei meccanismi per eliminare la doppia imposizione.
Read guideBrazil-Japan double tax agreement guide
Explains the provisions of the Brazil-Japan tax convention, including withholding tax relief on dividends, interest, and royalties, the permanent establishment rules, and considerations for Japanese businesses and investors operating in Brazil.
Read guideBrésil-Luxembourg : convention de double imposition FR
Guide en français sur la convention fiscale Brésil-Luxembourg, ses dispositions relatives aux structures holding, aux paiements transfrontaliers, et aux mécanismes d'élimination de la double imposition pour les investisseurs luxembourgeois.
Read guideBrazil-Denmark double taxation agreement guide
Explains the main provisions of the Brazil-Denmark DTA, including residency tie-breaker rules, withholding tax rates on dividends, interest and royalties, and the treatment of business profits.
Read guideBrazil-Norway double tax agreement guide
Explains the main provisions of the Brazil-Norway DTA, covering residency rules, relief from double taxation on cross-border income, the treatment of shipping and air transport profits, and considerations for Norwegian investors in Brazil.
Read guideBrazil-Singapore double tax agreement
Overview of the Brazil-Singapore DTA, including treaty rates for withholding taxes on dividends, interest, and royalties, the permanent establishment threshold, and planning considerations for Singapore-based businesses with Brazilian operations.
Read guideBrazil-South Africa double tax agreement guide
Covers the Brazil-South Africa DTA, including provisions for relieving double taxation on dividends, interest, royalties, and capital gains, the permanent establishment rules, and key considerations for South African investors in Brazil.
Read guideBrazil-Turkey double tax agreement: a practical guide
Practical guide to the Brazil-Turkey tax treaty, covering treaty residency, the withholding tax regime on cross-border payments, the definition of permanent establishment, and considerations for Turkish and Brazilian businesses.
Read guideBrazil-UAE double tax agreement guide
Explains the main provisions of the Brazil-UAE DTA, including its application to residents of both countries, reduced withholding tax rates on dividends, interest and royalties, and planning considerations for UAE investors operating in Brazil.
Read guideBrazil-Ukraine double tax agreement guide
Overview of the Brazil-Ukraine DTA, covering the treaty's key provisions for businesses and individuals with cross-border interests, including withholding tax rates on income flows and the elimination of double taxation mechanisms.
Read guideBrazil-China double tax agreement guide
Covers the Brazil-China DTA, including the treaty's provisions on residency, permanent establishment, withholding tax rates on dividends, interest and royalties, and key planning considerations for Chinese businesses and investors operating in Brazil.
Read guideBrazil-Finland double tax agreement guide
Explains the main provisions of the Brazil-Finland DTA, including residency rules, relief from double taxation on cross-border income flows, withholding tax rates on dividends, interest and royalties, and considerations for Finnish companies and investors with interests in Brazil.
Read guideBrazil-Israel double tax agreement guide
Covers the main provisions of the Brazil-Israel Convention for the Avoidance of Double Taxation, which entered into force in 2006, including the allocation of taxing rights, withholding tax rates on dividends, interest and royalties, and key planning considerations for Israeli businesses and investors operating in Brazil.
Read guideBrazil-Switzerland double tax agreement guide
Explains the main provisions of the Brazil-Switzerland DTA, covering residency tie-breaker rules, reduced withholding tax rates on cross-border income flows, the permanent establishment threshold, and planning considerations for Swiss investors and businesses with interests in Brazil.
Read guideDispute resolution guides
Guides on enforcing rights and resolving disputes involving Brazil.
Enforcing a foreign judgment in Brazil
Explains the homologação process for recognition and enforcement of foreign judgments in Brazil through the Superior Tribunal de Justiça (STJ), including the applicable treaty framework, documentary requirements, and procedural steps.
Read guideLitigating in Brazil
An overview of the Brazilian civil procedure system for foreign parties, covering the structure of the courts, the role of the advogado, procedural timelines, enforcement of judgments, and practical considerations for companies involved in Brazilian litigation.
Read guideArbitrating in Brazil
Covers the Brazilian arbitration framework under Law 9,307/1996, including the enforceability of arbitration clauses, the main arbitration institutions operating in Brazil, the recognition of foreign awards under the New York Convention, and practical tips for international parties.
Read guideAssisting parties in U.S. disputes
Explains how D&Q assists parties in U.S. proceedings that involve Brazilian elements, including obtaining evidence in Brazil under 28 U.S.C. § 1782, serving process, providing expert evidence on Brazilian law, and coordinating parallel proceedings across jurisdictions.
Read guideNeed advice on your specific situation?
Our guides provide general information only. Contact us for advice tailored to your transaction or circumstances.
