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The New Taxation on Property Leasing and Sales by Individuals: Challenges and Strategies After the Tax Reform
1. A New Chapter in Real Estate Taxation The 2025 tax reform, implemented by Complementary Law No. 214, redesigned the foundations of taxation on goods and services in Brazil. Among its many changes, one of the most significant impacts falls on real estate leasing and sales transactions carried out by individuals — which, under certain circumstances, are now subject to the Goods and Services Tax (IBS) and the Goods and Services Contribution (CBS). Traditionally, property rent

João Paulo Goulart Clementino
Oct 225 min read


Meta’s Tax Changes in Brazil 2026: Impact of CBS, IBS and the Transfer of PIS/COFINS and ISS
Brazil is entering a new tax era, and businesses must prepare for the changes that will take effect on January 1, 2026 . Meta — owner of...

João Paulo Goulart Clementino
Sep 162 min read


Profit Distribution Without Management Fees: A Legitimate and Strategic Option for Business Owners
In the Brazilian business environment, managing how partners are compensated is crucial for financial health and long-term strategy. A...

João Paulo Goulart Clementino
Aug 151 min read


Habitual Commissions: Protecting Your Company from Labor Law Implications and Reducing Legal Risks
The Corporate Challenge of Commission Management In today's dynamic business environment, variable compensation management represents...

Julia Tosi
Jul 295 min read


Will Individuals Have to Pay New Taxes When Renting or Selling Property in Brazil?
Attention property owners! Brazil’s new tax reform changes how individuals are taxed when renting or selling real estate. Depending on...

João Paulo Goulart Clementino
Jul 161 min read


Tax Credit Compensation in Brazil: 5-Year Deadline Set by STJ
If your company won a tax refund lawsuit in Brazil, be aware: the STJ ruled that the full tax credit compensation must be completed...

João Paulo Goulart Clementino
Jun 301 min read


Crypto Tax in Brazil: When and How to Declare Bitcoin to Avoid Penalties
Bitcoin & Crypto: Are You Compliant with Tax Rules? Crypto investments like Bitcoin are booming in Brazil. But many investors forget an...

Luiza Sperandio Adum Hemmig
May 291 min read


Businesses Can Be Fined for Receiving Goods Without an Invoice: Understand the Risk and How to Avoid It
Are you receiving goods without asking for an invoice? That could cost you If your company is buying goods without requiring an inbound...

João Paulo Goulart Clementino
May 202 min read


Tax Statute of Limitations: Talk to a Lawyer Before You Settle Your Tax Debt
Did you know that installing a tax debt can restart the statute of limitations period ? Many taxpayers choose to settle debts with the...

João Paulo Goulart Clementino
Apr 162 min read


Medical Clinics in Brazil Can Reduce IRPJ and CSLL and Recover Taxes from the Last 5 Years — With Legal Security
Medical clinics that provide hospital-type services , such as anesthesia and surgical procedures, are legally entitled to apply reduced...

João Paulo Goulart Clementino
Mar 211 min read


How the New Tax Reform Impacts E-commerce and Marketplace Sales
The recent approval of the Tax Reform in Brazil, through Constitutional Amendment No. 132/2023, was regulated by Complementary Law No....

João Paulo Goulart Clementino
Feb 172 min read


Tax Reform and Mushroom Farming: Benefits and Impacts for Brazilian Mushroom Producers
The recent approval of the Tax Reform brought significant changes to the mushroom farming sector in Brazil. Thanks to collaborative...

João Paulo Goulart Clementino
Dec 27, 20241 min read


The 10% That Makes a Difference: How Tips Can Impact Your Business Taxes
10% service charges in bars/restaurants may not be taxable under Presumed Profit. SEI Opinion 129/2024 backs it. In Simples, it’s debatable!

João Paulo Goulart Clementino
Nov 19, 20242 min read
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