Author: CTP Advogados
Costa Tavares Paes Advogados is pleased to welcome its new partners
Our firm continues to evolve. In a rapidly changing environment – particularly in light of the impacts of Brazil’s tax reform and the increase in M&A activity – we are expanding our Tax, Wealth Planning, Succession, and M&A practices. This step is marked by the arrival of new partners with solid experience at leading law […]
Annual Information of Brazilian Capital Abroad
The period for submission of the Annual Information of Brazilian Capital Abroad (Declaração Anual de Capitais Brasileiros no Exterior – “Annual DCBE”) to the Brazilian Central Bank (“Bacen”), regarding the base date of December 31st, 2025, will start on February 15th, 2026, and ends on April 05th, 2026. The submission of the Annual DCBE is […]
Bacen Five-Year Census Statement – Foreign Capital in Brazil
According to BCB Resolution No. 278, dated as of December 31, 2022 (“Resolution 278”), published by the Brazilian Central Bank (“BACEN”), the period for submitting the Five-Year Census Declaration regarding the provision of information regarding foreign direct investment transactions (SCE-IED) for the year 2026, referring to the year 2025 (“Five-Year Census Statement”), has started. • […]
Regime Especial de Atualização e Regularização Patrimonial
(REARP atualização e REARP regularização) PRAZO 19/02/2026 A Receita Federal disponibilizou, neste mês, o Regime Especial de Atualização e Regularização Patrimonial — “Rearp”, por meio da Lei nº 15.265/2025, programa dividido em duas modalidades: (i) atualização do valor de bens com carga menor tributária (IN RFB 2302/2025) e (ii) regularização voluntária de ativos não […]
Warning To Clients: Fraud
Dear Clients, We have become aware that criminals are posing as our firm’s employees or lawyers, even using our law firm’s logo and corporate name, in an attempt to carry out scams. The criminals make contact by sending WhatsApp messages, e-mails or telephone calls. They ask the client to get in touch and request payment […]
Annual Bacen Statement – foreign direct investment transactions
According to BCB Resolution No. 278, dated as of December 31, 2022, amended by BCB Resolution No. 410, dated as of September 11, 2024 (“Resolution 278”), both published by the Brazilian Central Bank (“BACEN”), the period for submitting the Annual Declaration regarding the provision of information regarding foreign direct investment transactions (SCE-IED) for the year […]
Annual Information of Brazilian Capital Abroad
The period for submission of the Annual Information of Brazilian Capital Abroad (Declaração Anual de Capitais Brasileiros no Exterior – “Annual DCBE”) to the Brazilian Central Bank (“Bacen”), regarding the base date of December 31st, 2024, started on February 15th, 2025, and ends on April 05th, 2025. The submission of the Annual DCBE is mandatory […]
Costa Tavares Paes recognized by Latin Lawyer 250
Costa Tavares Paes Advogados was once again recognized by Latin Lawyer 250 (2025), a directory that lists the main law firms practicing in Latin America. Costa Tavares Paes partners Antonio Tavares Paes Jr., Maria Cibele Crepaldi Affonso dos Santos e Cristina Buchignani were highlighted in the following areas: • Litigation – Antonio Tavares Paes Jr. […]
Law 14.973/2024: Repatriation (General Rerct)
Law No. 14,973/2024 sets forth the Special Regime for the General Regularization of Foreign Exchange and Tax Assets (RERCT-General), allowing voluntary disclosure of resources, assets, or rights that were not properly declared, whether held in Brazil, abroad or repatriated by Brazilian residents. EXTINCTION OF CRIMINAL LIABILITY: The Regime extinguishes criminal liability for not declaring assets, […]
Law 14.973/2024: Real Estate Asset Update
Law No. 14,973/2024 allows individuals and legal entities to update the value of real estate assets, as follows: INDIVIDUALS: Update the real estate assets to market value, subject to payment of Individual Income Tax (IRPF) at a rate of 4% on the difference between the market value and the declared acquisition cost. LEGAL ENTITIES: Update […]
São Paulo
Avenida Paulista
Rio de Janeiro
Avenida Ataulfo de Paiva
Brasília
Centro Empresarial Varig