Firms To Watch: Leading firms

Specialised in business law, Law firm of DD&L Advogados Associados handles both contentious and advisory work involving labour and tax law as well as matters related to the Manaus Free Trade Zone; Cláudia Lopes Bernardino and Átila de Oliveira Denys are the key contacts.

Leading firms in Brazil

Andrade GC Advogados

Among the leading firms in Manaus is Andrade GC Advogados, which is particularly known for its strong sectorial expertise in real estate. Being a first port of call for companies seeking assistance with matters related to the Manaus Free Trade Zone, the firm is also noted for its broad offering, which spans labour and tax law as well as litigation. Founding partner Germano Costa Andrade is a key contact for corporate and succession matters. Leading the labour practice is Armando Cláudio Dias Dos Santos Júnior, who handles both advisory and contentious work. Carolina Ribeiro Botelho frequently represents clients from the retail, manufacturing and real estate sectors in judicial, extrajudicial and administrative proceedings, and public law expert Keyth Yara Pontes Pina often advises on tax and administrative matters.

Practice head(s):

Germano Costa Andrade; Carolina Ribeiro Botelho; Armando Cláudio Dias dos Santos Júnior;

Key clients

Grupo Samsung

Construtora Capital

Direcional Engenharia

BIC Amazônia

Japurá Pneus

Parente Andrade


Instituto de Desenvolvimento Tecnólogico

Sony do Brasil

PTS Eletrônica

Work highlights

  • Assisted the client with the tax aspects of the incorporation of a company in Senegal.
  • Advised a client on the implementation of a 12-hour work and 36-hour rest policy.
  • Assisted a client with a due diligence process and negotiations regarding a real estate development in Manaus.

Nelson Wilians Advogados

With a national and local presence, Nelson Wilians Advogados' Manaus office is noted for its broad offering, which includes tax, labour, consumer and civil law, with a particular emphasis on dispute resolution. The group is also frequently sought by clients for assistance with matters related to the Manaus Free Trade Zone. Key practitioners in Manaus include tax expert Sergio Rodrigo Russo Vieira; Karem Lúcia Corrêa Da Silva, who has extensive experience in dispute resolution and litigation; and Claudine Basilio Klenke, a specialist in tax and contentious matters.

Practice head(s):

Claudine Basilio Klenke; Sergio Rodrigo Russo Vieira; Karem Lúcia Corrêa Da Silva


Key clients


Aymore Credito e Financiamento

Banco Santander

Santander Corretora de Seguros e investimentos

Icomon Tecnologia

Siqueira Castro – Advogados

With a strong presence in the north region with offices in Manaus, Belém and Porto Velho, national firm Siqueira Castro – Advogados is often sought out for assistance in contentious matters by clients from the banking, manufacturing, retail and telecoms segments. Manaus-based lawyer Claudia Krauskopf and Cassio Chaves Cunha, who spends his time between Belém and Manaus, are key contacts for disputes, contracts and consumer law matters. From São Paulo, Gustavo Gonçalves Gomes supports the Manaus team with his broad expertise, which spans finance and banking law, debt collection and bankruptcy.

Practice head(s):

Cássio Chaves Cunha; Gustavo Gonçalves Gomes

Key clients

Toyota do Brasil

Banco Santander

Guamá Tratamento de Resíduos

TIM Celular

Tiferet Comércio De Roupas

Work highlights

  • Assisted Banco Santander with consumer law and civil law matters and judicial proceedings.
  • Advised White Martins Gases on licensing and regulatory matters regarding the production and transportation of gases across Brazil.
  • Represented Sky Serviços de Banda Larga in criminal proceedings.

Brandao Ozores Advogados

Highly rated for its ‘excellent knowledge of the legal issues related to the Manaus Free Trade Zone’, Brandao Ozores Advogados  stands out for its broad expertise, which spans corporate law, labour and employment, public law and dispute resolution. Tax is another area of particular strength for the firm, which is noted for its ‘extensive knowledge of tax litigation, with excellent skills in monitoring processes’. Well regarded for having ‘excellent communication and technical skills’, head of tax and customs Fernanda de Andrade Rebouças Machado  and founding partner Luiz Felipe Brandão Ozores  are key contacts for tax matters related to PIS, COFINS and the Manaus Free Trade Zone. Government acquisition processes and contractual matters are key areas of expertise of managing partner Fábio Silva Andrade . Also recommended are Renata Marques de Jesus  and Rennalt Lessa de Freitas .

Practice head(s):

Luiz Felipe Brandão Ozores; Fábio Silva Andrade; Fernanda de Andrade Rebouças Machado; Renata Marques de Jesus; Rennalt Lessa de Freitas


‘Qualified personnel who know the day-to-day of our company.’

‘Fernanda Rebouça is proactive and her answers are based on facts and foundations.’

‘Firm with extensive knowledge of tax litigation, with excellent skills in monitoring processes and with professionals dedicated to the relationship between our company and the government.’

‘Professionals who have advanced technical knowledge to achieve the best outcome in active and passive litigation cases. In particular, I highlight Luis Felipe Ozores.’

‘Helpful and always up-to-date professionals. They have good experience in several business areas and are experts in matters related to the Manus Free Trade Zone.’

‘Luiz Felipe Ozores and Fernanda Rebouças have excellent communication and technical skills!’

‘Luiz Felipe Ozores and Fernanda Rebouças are stand-out professionals.’

‘The firm has excellent knowledge of the legal issues related to the Manaus Free Trade Zone. They are very available to assist us, whether via email, cell phone, WhatsApp at any time of the day. They respond quickly and have an excellent relationship with public bodies.’

Key clients

Distribuidora Equador de Produtos de Petroleo

Petro Energia Industria e Comercio

Brasil Norte Bebidas

Conipa Indústria e Comércio de Presentes, Metais e Artigos para Decoração

Tellerina Comércio de Presentes e Artigos para Decoração

Samsung Eletrônica da Amazonia


Supermercados DB


Empresa de Plástico da Amazônia

Copag da Amazonia

Carboxi – Industria e Comercio de Gases

RZD Distribuidora de Derivativos de Petróleo

Rico Táxi Áereo

Sociedade Fogás

BIC Amazonia

Construtora Soma

Samel Serviços de Assistência Médico-Hospitalar

Info Store Computadores da Amazonia

MDC Indústria de Conteineres Inteligentes

Amazon Sand Indústria e Comércio de Areia de Fundição

Empresa de Revitalização do Porto de Manaus

Lin Tecnologias

Parnaíba Geração e Comercialização de Energia

Work highlights

  • Represented Samsung in a civil investigation initiated by the Public Ministry of Pará regarding the destination and processing of industrial waste sent to Bauxite.
  • Assisted Carboxi Indústria e Comércio de Gases in monitoring the judicial proceedings and revoking a preliminary injunction.
  • Advised Distribuidora Equador de Produtos de Petróleo on the analysis of ICMS legislation specific to certain states.

Portela, Lima, Lobato & Colen Advogados

Portela, Lima, Lobato & Colen Advogados is well known for its strong sectorial expertise in real estate, which makes the group a popular choice for shopping centres, retailers and hotels seeking assistance with corporate and commercial matters. Investment transactions and M&A are other areas of particular strength for the firm. Manaus-based partner Lidiane Batista is a key contact for real estate matters. Supporting the Manaus team from Belo Horizonte are Milton Eduardo Colen and Gustavo De Ávila Rajão, who together combine extensive knowledge of commercial contracts, M&A and investment funds.

Practice head(s):

Gustavo de Ávila Rajão; Milton Eduardo Colen


‘A strong, engaged and always available team. Demands are quickly resolved and with excellent feedback.’

‘I have worked a lot with Gustavo Rajão, Igor Lobato and Milton Colen. The technical level they have and their availability to meet our demands is impressive.’

Key clients

AD Shopping Agência de Desenvolvimento de Shopping Centers

Flex Importação, exportação, Indústria e Comércio de Máquinas e Motores

Unipar Construtora

Engeco Engenharia e Construções

HTS Administradora de Hotéis

Radio e Televisão Rio Negro (Band Amazonas)

Supermercados DB

Millennium Shopping

Shopping Grande Circular

Manauara Shopping

Work highlights

  • Advised AD Shopping on a marketplace operation with the company Delivery Center, whose objective is to implement marketplaces in 33 malls managed by AD Shopping.
  • Assisted Partners Participações with the negotiation and drafting of a lease agreement with Via Varejo for the operation of Casas Bahia at Shopping Grande Circular.
  • Advised Manauara Shopping in relation to the exit of Playart Cinemas from its premises.

Almeida Prado, Marx Tesser & Flor Advogados (AMTF Advogados)

With ‘notable expertise in tax matters with a focus on the Manaus Free Trade Zone’, Almeida Prado, Marx Tesser & Flor Advogados (AMTF Advogados)  ‘stands out for the technical quality of its defences and petitions in favour of the recovery of tax credits’. A key contact in the group is founding partner and ‘excellent technician’ Pedro Neves Marx , who is specialised in corporate tax, procedural law and the recovery of tax assets arising from payments made contrary to tax legislation. Other key names in the firm are founding partners Paulo Tesser , Marlon Flôr , and Lourenço Almeida Prado .

Practice head(s):

Pedro Neves Marx; Paulo Tesser; Marlon Flôr; Lourenço Almeida Prado


‘Firm with in-depth knowledge of operations in the Manaus Free Trade Zone, Free Trade Areas and the Western Amazon.’

‘In addition to their technical expertise, they are helpful and available professionals. Improvements associated with the return of tax credits were implemented, in addition to suggestions for remodelling tax operations, which brought significant results to the company.’

‘The highlight goes to Pedro Marx, who, in addition to being an excellent technician, is very helpful and available for the necessary clarifications.’

Key clients

Oliveira Energia Geração e Serviços

Mercantil Nova Era

Rufino Comércio de Alimentos

Cocil Construções Civis e Industriais

GBR Componentes da Amazônia

SV Instalações

Rymo – Imagem e Produtos Gráficos da Amazônia

Industria de Transformadores Amazonas

MIR Importação e Exportação (Ramsons)

Amazonas Energia

Saint-Gobain do Brasil Produtos Industriais e para Construção

SBF Comércio de Produtos Esportivos (Centauro)

Amazongás – Distribuidora de Gás Liquefeito de Petróleo

Super Terminais Comércio de Ferro

Amazon Aço Comércio de Ferro

Roraima Energia

Pelmex da Amazônia

Fermazon Comércio de Ferro

Araujo & Saraiva

Amazon Pneus Comércio Atacadista Eirelli

Work highlights

  • Assisted Mercantil Nova Era with a claim to reduce the tax burden of its operations within the Manaus Free Trade Zone.
  • Advised Tapajos Comércio de Perfumaria, Cosméticos e Gêneros Alimentícios on technical studies to reduce its tax burden on sales operations by almost 40%.
  • Acted for Refino Comércio de Alimentos (Baratão da Carne Supermarket) in a claim seeking to exempt the levy on income tax from the calculation basis of investment tax incentives.