Business Law

Corporate Taxation

Tax planning, advisory and litigation to lower the tax burden within the law and prepare the company for Brazil’s tax reform.

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Practice fronts

  • 01Planning and advisory
  • 02Tax reform
  • 03Tax litigation and defense

24 services on this page

How we work

Corporate Taxation with a business mindset

Taxes are a cost, and a poorly managed cost becomes a loss of competitiveness. Our Corporate Taxation practice combines planning, advisory and litigation so that the company pays what is due, and only that.

We review the tax regime, structure corporate and commercial transactions efficiently, analyze the taxation of dividends and cross-border transactions and defend companies in tax assessments and administrative and judicial proceedings.

Under the tax reform, CBS and IBS replace PIS, Cofins, IPI, ICMS and ISS between 2026 and 2033. We model the impact on prices and margins, review contracts and support finance teams through the transition.

Foreign DeskSupport for foreign companies and investors in Brazil.

What we do

Corporate Taxation services

24 services led by partners, with defined scope, timeline and fees.

Planning and advisory

  • Corporate tax planning
  • Choice of regime: Simples, Lucro Presumido or Lucro Real
  • Taxation of corporate transactions
  • Taxation of dividends and interest on equity
  • Transfer pricing
  • International taxation and tax treaties
  • Tax incentives and benefits
  • Formal rulings from the Federal Revenue

Tax reform

  • CBS and IBS impact modeling
  • Contract review and rebalancing clauses
  • Split payment and cash flow
  • Accumulated PIS, Cofins and ICMS credits
  • Simples Nacional under the reform
  • Selective Tax
  • Specific regimes: real estate, healthcare, education and financial services
  • Training for tax teams

Tax litigation and defense

  • Defense against tax assessments
  • Administrative proceedings before CARF, states and municipalities
  • Writs of mandamus and tax lawsuits
  • Tax enforcement and guarantees
  • Tax settlements and installment plans
  • Tax clearance certificates
  • Liability of shareholders and officers
  • Tax due diligence in M&A

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Frequently asked questions

Questions about Corporate Taxation

Is tax planning legal in Brazil?

Yes, when the structure has a genuine business purpose and follows the law. Planning without substance may be disregarded by the tax authorities and lead to penalties.

What changes with the tax reform in 2027?

CBS is charged at its full rate and PIS and Cofins are abolished. ICMS and ISS are reduced gradually from 2029 and abolished in 2033.

Lucro Presumido or Lucro Real: which is better?

It depends on margins, payroll, available credits and revenue. The choice should come from a simulation with the company’s own figures, reviewed every year.

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Schedule a meeting Contact us contato@chambarelli.com.br