Check out the public consultation on the regulatory framework for chemical products in Brazil
1. Introduction On November 13, 2024, Law No. 15.022/2024 was enacted, establishing Brazil’s National Inventory of Chemical Substances and setting forth rules for risk assessment and management of chemical substances utilized, produced, or imported into the country. Inspired by international best practices, particularly Europe’s REACH regulation, Law No. 15.022/2024 introduces, for the first time in […]
IOF and credit fintechs: key changes
Two new decrees – No. 12,466, dated May 22, 2025, and No. 12,467, dated May 23, 2025 – have amended the Brazilian financial transactions tax (IOF) rules levied on credit, insurance, and foreign exchange transactions. The changes have been in effect since May 23, 2025, except for advance payments and other financing transactions granted to […]
IOF changes for FX transactions: understand the new rules
Two new decrees – No. 12,466, dated May 22, 2025, and No. 12,467, dated May 23, 2025 – have amended the IOF rules for credit, insurance, and foreign exchange (FX) transactions. The changes have been in effect since May 23, 2025, except for those relating to advance payment and other financing transactions granted to suppliers, […]
Learn about the proposal to create International Banking Units
On May 16, 2025, the Bill of Law No. 2,338/2025 (“Bill”) was submitted to the House of Representatives, seeking to amend the foreign exchange law and create the so-called “International Banking Units” (“IBUs”). In short, the Bill aims to lay down the statutory basis for Brazilian banking institutions to create IBUs as an international business […]
Tax Reform Special Coverage
Our Tax Law team has been at the forefront of discussions on this important topic. Explore a curated selection of newsletters, articles, and a special white paper.
Key Trends in Antitrust Enforcement – Brazil (2nd semester – 2024)
Our Antitrust Team presents the most relevant numbers, decisions, advocacy efforts and enforcement trends from CADE in the second semester of 2024.
Brazilian Senate approves the AI Legal Framework
The approved text introduces substantial modifications to the initial draft of the Bill and remains subject to further amendments as deliberations progress in the House of Representatives.
New rules for foreign portfolio investment
On December 3, 2024, the Central Bank of Brazil (“BCB”) and the Brazilian Securities and Exchange Commission (“CVM”) released Joint Resolution No. 13 (“Joint Resolution 13”). This resolution enhances the regulations for foreign portfolio investments in the Brazilian financial and capital markets (“Portfolio Investment”).
