Endurance in Business: What Sports Can Teach Us About Networking
Outside the office, some of the most lasting professional connections are built far from meetings and corporate badges, through personal interests that become genuine points of connection. That is the case for Alamy Candido, our founding partner, for whom cycling is an extension of an athletic discipline that dates back to childhood, when he practiced […]
ITCMD
Candido Martins Cukier’s work is also gaining visibility in the press in Mato Grosso. In an article published by Jornal Estadão Mato Grosso, our partner Tatiana Chiaradia discusses the challenges and potential impacts of recent developments involving the ITCMD, highlighting the importance of estate and succession planning in light of changes to the legislation. The […]
In Mato Grosso, Dating Relationships Can Be Registered at a Notary Office
In an article published by Diário de Cuiabá, attorney Maria Paula Molinar, a partner at Candido Martins Cukier, discusses the growing use of dating agreements as a tool for estate and succession planning in Mato Grosso. According to data from Anoreg/MT, 23 couples have already formalized this type of agreement at a notary office in […]
A Trend Among High-Net-Worth Individuals
In a report by Jean Mendes, with contributions from Júlia Pestana, both from Broadcast, Alamy Candido, founding partner at Candido Martins Cukier, discusses the growing presence of illiquid assets, such as private jets, works of art, and real estate, in the portfolios of Brazil’s wealthiest individuals. According to Alamy, these high-value assets are often incorporated […]
Tax Reform on Consumption and Real Property Transactions: The Much-Promised Simplicity Has Not Arrived in the Sector
The Tax Reform on Consumption was sold with the promise of simplification by replacing five taxes (PIS, Cofins, IPI, ICMS, and ISS) with only two (IBS and CBS), in addition to implementing full non-cumulative taxation and uniform rules throughout the country. However, for real property transactions, the practical result has gone in the opposite direction. […]
ITCMD: When an Inheritance or Gift Can Turn Into a Trojan Horse
Inheritance and gifts are often associated with wealth and estate planning. However, without careful analysis, they can lead to unexpected tax costs. In an article published by Exclusivo News, Hiper Notícias, and Ponto na Curva, Tatiana Chiaradia, partner at Candido Martins Cukier, examines the impacts of the ITCMD (Tax on Inheritance and Gifts) and highlights […]
CMC Women
At our eighth CMC Women meeting, we welcomed Gabriela Krön, Legal Manager at Suzano and founder of Gabriela Krön – Human Development with Horses. The theme of the event was: “From the Paddock to the Deal: What Horses Teach Us About Leadership, Negotiation, and Trust.” Drawing from her experience, Gabriela shared valuable insights on relationships, […]
New minimum income tax prompts high-net-worth investors to rethink dividend distributions
High-net-worth investors are rethinking how they distribute dividends, according to an article published by Estadão. Effective since January, Law No. 15,270/2025 introduced the Minimum Individual Income Tax (IRPFM), which now includes dividends in its tax base for annual incomes above R$600,000. Even so, Brazil’s Federal Revenue Service collected only 4% of the amount projected for […]
The Corporate Marriage: Why a Well-Drafted Shareholders’ Agreement Is Essential
Just as in a marriage, the success of a corporate merger does not lie in closing the deal, but in building a lasting relationship between the shareholders. Overlooking issues such as shared governance and decision-making can pave the way for shareholder disputes immediately after the agreement is signed. That is why a well-structured Shareholders’ Agreement […]
STF to define limits of penalties on profit distributions by tax debtors
The Brazilian Supreme Federal Court (STF) is set to define the scope of the penalty provided for under Article 32 of Law No. 4,357/1964, which applies to profit distributions by companies with unsecured federal tax debts. The trial of Direct Action of Unconstitutionality (ADI) No. 5,161/DF, which began in a virtual session, has already given […]