Articles
On 26th December 2019, Brazil’s President, Jair Bolsonaro, enacted Law No. 13.966/19, the new Franchise Law, which revokes and replaces the former 1994 francise law
On 27th November 2019, the National Immigration Council, an agency linked to the Ministry of Justice and Public Security, published Normative Resolution No. 40/2019 regulating
In order to update the Labour Health and Safety Regulations (NRs) and increase productivity and competitiveness of Brazilian companies while also protecting employees, on 30th
On August 2019 the 4th Panel of the Brazilian Superior Labour Court (TST) dismissed the claim brought by a store assistant to have his intermittent
Two recent decisions issued by Brazilian labour courts have reviewed the legality of poker cash games. The Regional Labour Court of Appeals of the
On 25th July 2019, Ordinance No. 666 was published in the Official Gazette of the Union, which provides for the impediment of entry, repatriation and
The Brazilian Central Bank (“BACEN”) by means of Circular No. 3,795/2016, laid down the rules for filing the Annual Foreign Capital Census relating to the
At the firm’s 6th anniversary celebrations last month, Dispute Resolution, Consumer Law and Insolvency lawyer Flavio Igel was announced as the new member of Montgomery
The restriction of a maximum of 20% of foreign ownership of Brazilian airlines was lifted last year by former President Temer with the enactment of
On 20th March 2019, the Brazilian Federal Government enacted Decree No. 9,734/19 ratifying the wording of the Convention on service abroad of judicial and extrajudicial
British flag carrier Virgin Atlantic Airways, founded by Sir Richard Branson in 1984 has instructed Montgomery & Associados to assist on all legal and tax
On 18th March 2019, Decree No. 9,731 was published in the Official Gazette of the Union, which provides for a waiver of the visitor visa
The Brazilian Federal Tax Authority (“RFB”), in compliance with the position indicated in the Interpretative Declaratory Act No.05/2018, started notifying taxpayers who held undeclared assets
President Michel Temer sanctioned on 27th December 2018, Law No 13,786 that regulates the termination of real estate agreements and stablishes the procedure for the
The New Code of Civil Procedure, which came into effect in 2016, contemplates in clause IV of article 139, the possibility of adopting any coercive
On 11th December 2018, Law No. 13.755/2018 was sanctioned, as a result of the conversion of Provisional Measure No. 843, known as “Route 2030”, establishing
On 23rd October 2018, the Federal Government published Decree No. 9,580/2018, which, unexpectedly, revoked Decree No. 3000/1999 (“RIR /99”), responsible for regulating taxation, administration, supervision
On 13th December 2018, Provisional Measure No. 863/2018 was published in the Official Gazette, amending Law No. 7,565/1986 (best known as the Brazilian Aeronautical Code).
Law No. 13,756/2018 was published yesterday. Originally intended solely to redirect the proceeds of government-run lotteries more heavily to public security, the new law also
On 22nd November 2018, the National Immigration Council, an agency linked to the Ministry of Labour, published Normative Resolution No. 36 regulating the issuance of
Montgomery & Associados has yet again been recognized as a leading Brazilian law firm by the world’s most prestigious legal directories: Chambers and Partners and
On 10th July 2018, proposed House of Representatives Bill of Law No. 53/2018 was approved in the Senate, which, after presidential sanction and publication in
The Second Chamber of the Brazilian Superior Court of Justice (STJ), at the judgement session held on 27th June 2018, in respect of the divergence
The Third Chamber of the Brazilian Superior Court of Justice (STJ), at the session held on 15th May 2018 in respect of Special Appeal No.
The Brazilian Central Bank (“BACEN”) by means of Circular No. 3,795/2016, laid down the rules for filing the Annual Foreign Capital Census relating to the
On 28th and 29th June 2018, on the eve of the beginning of the Federal Supreme Court (“STF”) recess, this Court, by 6 votes to
In April 2018, part of Precedent n. 228 issued by the Superior Labour Court (“TST”), establishing the calculation basis for unhealthy work risk premium, was
At the end of May 2018, the Federal Government enacted important legislation increasing the tax burden for certain economic sectors, namely Federal Law No. 13,670/18
Brazilian companies that are recipients of foreign investment must proceed with the annual update of their net worth and paid-in corporate capital with the Brazilian
On 14th November 2017, Provisional Measure No. 808/2017 was enacted, which amended changes to Law No. 13467/17, also known as the Labour Law Reform. To
Did you know that by allowing the entrance of people, into your bar, restaurant or nightclub, above the permitted limit you could be committing a
Provisional Measure No. 783/2017 (“MP 783”), published on May 31st, 2017, established a new Special Tax Regularization Program (“PERT“) to allow payment, in installments, of
At the Annual World Link for Law Conference held in New York City, from 11th to 13th May 2017, Brazilian Lean Full Service – LFS
Montgomery & Associados Founding and Managing Partner Neil Montgomery has been recognised by the 2017 edition of Chambers and Partners Global as the leading Brazilian
Law No. 13,428/2017, published on March 31 2017, has just reopened the deadline and established new conditions for taxpayers to join the Voluntary Disclosure Program
There is currently no law in Brazil governing the outsourcing of services. Companies can only outsource non-core business (“atividade-meio”, as known in Portuguese) based on
The Brazilian Central Bank (“BACEN”), under Resolution No. 4,533, of 29th November, 2016 and Rule (Circular) No. 3,814, of 7th December, 2016 (amended in part
The deadline for submitting the Individual Income Tax Return related to the 2016 Calendar Year (“DIRPF 2017”) began this Thursday, March 2nd, and ends at
Mandatory for individuals and corporate entities resident, domiciled or with head offices in Brazil holding assets and/or rights overseas in an amount of at least
Law No. 7,102 of 20th June, 1983 (Law No. 7,102/83), which regulates private security services in Brazil, established, in article 11, that the rendering of
Law No. 7,102 of 20th June, 1983 (Law No. 7,102/83), which regulates private security services in Brazil, established, in article 11, that the rendering of
Supplementary Law nº 157/2016 (“LC No. 57/2016”), which was published on December 30, 2016, with very few vetoes, has introduced significant changes to the ISS
The Senate Bill of Law No. 405/2016 (“PLS 405/2016”) was approved by the Federal Senate Plenary on November 24, 2016, which intends to reopen the
On 12 September 2016, Brazil became one of the first countries responsible for emissions to ratify the Paris Agreement on climate change. The 21st Conference
Normative Instruction No. 1,658/2016, published on 14th September 2016 in the Official Gazette, included Ireland1, St. Maarten and Curaçao (the last two as a result
Yesterday, July 25th 2016, Vice-President Michel Temer, who is currently acting as President, sanctioned Law No. 13,319, which revokes the increases in foreign equity holding
