Corporate Law & Governance, Tax

Stock options: impacts of the Superior Court of Justice (STJ)’s judgment on the Brazilian market

3 September 2024

Judgment of Repetitive Precedent-Setting Issue 1,226 by the Superior Court of Justice (STJ) is approaching. The Precedent-Setting Issue is scheduled for the session of September 11, with Justice Sérgio Kukina as the reporting judge, and originates from the allocation of the appeals REsp 206.964.4/SP and 207.456.4/SP. The issue under judgment, which is at the heart of the controversy, is determining the legal nature of Stock Option Plans—specifically, whether they should be classified as remuneration or as commercial transactions.

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Stock options: impacts of the Superior Court of Justice (STJ)’s judgment on the Brazilian market

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