Machado Meyer announces the appointment of nine new partners
Machado Meyer Advogados announces the appointment of nine new partners. The promotions, which are effective as of January of 2022, include Fernanda Cury Messias, Guilherme Azevedo, Mariana Meditsch, Paulo Henrique Carvalho Pinto, Marcos Costa, Bruno Eduardo Pereira Costa, Paulo T. C. Machado, Fernando Munhoz and Virgínia Pillekamp.
Estate and succession planning
RFB publishes Consultation Solution 75/25, which deals with the tax treatment of trusts established abroad by a foreign legal entity.
This change in legal understanding can contribute to greater security in property and family relationships and reflects real needs and desires of contemporary society.
CNJ amends CNJ Resolution 35/07 and now allows consensual divorces, inventories and extrajudicial division of assets.
Relevant changes in taxation can occur and should be considered in reviewing existing structures and in future planning.
São Paulo´s Tax Authorities (SEFAZ-SP) provide analysis for the first time on trusts while bills on the subject move forward in Congress.
Alternative for conflict resolution is increasingly used, despite contradicting the norm provided for in the CPC.
Also known as advance directive of will or living will, the document records the care that the person wishes to receive in extreme health conditions.
The conflict arises when there is no agreement between bare owner and the person entitled to usufruct. In such case, if the shares subject to usufruct represent a relevant percentage of the company's share capital or even its control, the situation tends to be more complex.
the Supreme Court clarified in its decision that the matter should be regulated by complementary federal law, still non-existent.
New contractual modality could be used for various purposes in estate and succession planning, such as asset management for minor children or legally incapacitated persons, professional asset management, wealth management in case of inability of the creator of the trust and transfer of assets in the event of death.
