Next Generation Partners

Firms To Watch: Leading firms

Law firm of DD&L Advogados Associados has extensive experience in contentious and advisory matters, covering corporate, tax and labour law, as well as issues related to the Manaus Free Trade Zone. Key names in the team include Cláudia Lopes Bernardino and Átila de Oliveira Denys.

Leading firms in Brazil

Andrade GC Advogados

Distinguished by its legal and ethical competence‘, Andrade GC Advogados is noted for its wealth of experience in complex contentious matters. Typical mandates include labour disputes, tax litigation, and proceedings before government bodies, but the team is also well placed to assist with corporate law matters. Though a popular choice for manufacturers based in the Manaus Free Trade Zone, the group is especially sought out by developers and construction companies engaged in real estate transactions. Armando Cláudio Dias Dos Santos Júnior oversees the labour group and is a key contact for trade union negotiations and social security issues. Noted for her expertise in civil litigation, Carolina Ribeiro Botelho leads the corporate practice and is recommended for contractual disputes, class actions and consumer law matters. Keyth Yara Pontes Pina manages the public law team and covers tax matters and administrative proceedings. Another key name is founding partner Germano Costa Andrade, whose practice spans commercial contracts, litigation and tax benefits.

Practice head(s):

Germano Costa Andrade; Armando Cláudio Dias dos Santos Júnior; Carolina Ribeiro Botelho; Keyth Yara Pontes Pina


‘The firm is distinguished by its legal and ethical competence above all else. The process control system is quite comprehensive, and we can collect information from different angles.’

‘Germano Andrade stands out for his deep knowledge of corporate and real estate law; we trust his analysis and opinions.’

‘Carolina Botelho acts with competence, ethics and knowledge of matters and processes in the field of consumer litigation.’

Key clients


Construtora Capital

Direcional Engenharia

BIC Amazônia

Japurá Pneus

Parente Andrade

COOPERCLIM – Sociedade de Clínica Médica do Amazonas

INDT – Instituto de Desenvolvimento Tecnológico

Sony do Brasil

Denso Industrial da Amazônia

Work highlights

  • Acted in the defence of several companies established in the Manaus Free Trade Zone that suffered losses due to the strike of the auditors of the Customs Department of the Port and Airport of Manaus in 2022.
  • Represented Samsung Eletrônica da Amazônia and Sociedade de Desenvolvimento Cultural do Amazonas – SODECAM in several infraction notices issued by SEMEF – Finance Department of Manaus/AM for the non-collection of ISSQN – Tax on Services of Any Nature on behalf of the City Hall of Manaus/AM.
  • Acted on behalf of Concessionária dos Aeroportos da Amazônia in a lawsuit involving the concession of the Eduardo Gomes International Airport.

Brandao Ozores Advogados

Brandao Ozores Advogados boasts a multidisciplinary team of seasoned practitioners with a proven track record in an array of legal disciplines, including tax, corporate law, labour and employment, dispute resolution, and public law. Founding partner and tax specialist Luiz Felipe Brandão Ozores works alongside Fernanda de Andrade Rebouças Machado, who heads up the tax team, and is recommended for tax planning, compliance and issues related to the Manaus Free Trade Zone. Fellow founder Fabio Silva Andrade focuses on public procurement and administrative law. Rennalt Lessa de Freitas takes the lead on corporate mandates and litigation.

Practice head(s):

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

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

AmazonGás Distribuidora de Gás Liquefeito de Petróleo

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

  • Assisted Conipa Industria e Comercio de Presentes, Metais e Artigos de Decoracao in protecting its right to not be taxed on the import of materials to be used in the manufacturing process.
  • Represented RD Engenharia e Comércio in a claim against the Federal Tax Revenue Service to remove restrictions on its means to pay tax liabilities.
  • Acted for Distribuidora Equador de Produtos de Petróleo in a declaratory judgement action, seeking the refund of ICMS credits pertaining to fuel operations.

Nelson Wilians Advogados

Leveraging its national and local reach, full-service law firm Nelson Wilians Advogados is the go-to adviser in the North region for large-scale litigation, as well as strategic contentious matters. Home to experts from various fields, including commercial, tax, civil and labour law, the group is particularly active in the retail, banking, oil and gas, and manufacturing sectors. Tax specialist Sergio Rodrigo Russo Vieira is a key contact. Karem Lúcia Corrêa Da Silva is recommended for civil litigation, while Claudine Basilio Klenke is well regarded for tax disputes. Also noted are Bruno Rodrigo Vale Palheta, who focuses on matters pertaining to the Manaus Free Trade Zone, and Érika Augusta Freitas Chaparro.

Practice head(s):

Sergio Rodrigo Russo Vieira; Karem Lúcia Corrêa Da Silva; Claudine Basilio Klenke; Bruno Rodrigo Vale Palheta; Érika Augusta Freitas Chaparro


‘The firm is extremely collaborative, accompanying and supporting whatever its clients need.’

Key clients

Sindicato Dos Concessionários E Distribuidores De Veículos Do Estado Do Amazonas

Bic Da Amazônia

Flex Industries

Ipiranga Produtos De Petróleo

Sindicato Dos Peritos Oficiais Do Estado Do Amazonas – Sinpoeam

Technicolor Brasil Mídia E Entretenimento

Federação Das Indústrias Do Amazonas- Fieam

Agência De Fomento Do Estado Do Amazonas – Afeam

Grupo Simões

Mitsuba Do Brasil

Work highlights

  • Represented Flex Importação, Exportação, Indústria e Comércio de Máquinas e Motores in a dispute involving a local concessionaire.
  • Acted for Bic Amazônia in a writ of mandamus concerning social security contributions.
  • Assisted Ipiranga Produtos De Petróleo in an employment dispute.

Portela, Lima, Lobato & Colen Advogados

With offices in Belo Horizonte, Fortaleza, Manaus, Rio de Janeiro and São Paulo, Portela, Lima, Lobato & Colen Advogados boasts a strong national and local presence, and is particularly noted for its wealth of experience in investment transactions and M&A. With a keen focus on the real estate and construction sectors, the firm is one of the first ports of call for developers, shopping centres, hotels and retailers. Milton Eduardo Colen in Belo Horizonte handles corporate and real estate transactions. He oversees the Manaus office alongside Gustavo De Ávila Rajão, whose practice covers data protection compliance, corporate matters and commercial contracts. Another key name in the Manaus team is real estate expert Lidiane Batista.

Practice head(s):

Gustavo de Ávila Rajão; Milton Eduardo Colen


‘Great expertise in the shopping centre segment.’

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

Rádio e Televisão Rio Negro Ltda (BandAmazonas)

Supermercados DB

Millennnium Shopping

Sumaúma Park Shopping

Manauara Shopping

Inova III Flex Fundo de Investimento em Participações Empresas Emergentes

Orla 92 Mall

Shopping Grande Circular

Manaus Plaza Shopping

Academia New Fit

Work highlights

  • Acted for Unipar Construtora in real estate matters regarding a residential development.
  • Advised Sumaúma Park Shopping on the diagnosis and implementation of the necessary measures to comply with the General Data Protection Law.
  • Assists Inova III Flex Fundo de Investimento em Participações Empresas Emergentes in all its investment transactions.

Siqueira Castro – Advogados

National law firm Siqueira Castro – Advogados boasts a strong presence in the North region, with offices in Belém, Manaus and Porto Velho. Noted for its proven track record in contentious matters pertaining to areas such as consumer, labour and tax law, the group is active in the banking, retail, oil and gas, telecoms and manufacturing segments. Based in São Paulo, Gustavo Gonçalves Gomes handles debt recovery proceedings and consumer law matters. He oversees the Manaus office alongside Cassio Chaves Cunha, whose practice covers civil ligation and consumer law matters. Another key name in the Manaus team is Claudia Krauskopf, who handles civil and consumer litigation.

Practice head(s):

Cássio Chaves Cunha; Gustavo Gonçalves Gomes

Key clients

Toyota do Brasil

Banco BMG

Banco Santander

HDL da Amazônia Indústria Eletrônica

Tiferet Comércio De Roupas

Biotargeting Representações e Comércio de Produtos para Saúde

Construções e Comércio Camargo Correa

Work highlights

  • Assisted Banco BMG with judicial proceedings.
  • Acted for Biotargeting in administrative, compliance and regulatory matters.
  • Represented Toyota do Brasil in judicial proceedings regarding consumer law matters.

Alecrim, Costa & Oliveira Advogados

Founded in 2021 following the merger of longstanding local law firms Alecrim Advogados, Costa Advocacy and Almeida & Girão Advogados, Alecrim, Costa & Oliveira Advogados attracts instructions from domestic and foreign clients seeking advice on advisory and contentious matters. Its broad service offering covers tax planning and M&A on the advisory side, and employment claims, shareholder disputes and civil litigation on the contentious front. Paulo Ricardo Alecrim and Daniel dos Santos Costa lead on tax matters and are key contacts for investment matters pertaining to the Manaus Free Trade Zone. Marcelo Almeida de Oliveira oversees the civil and corporate teams.

Practice head(s):

Paulo Ricardo Alecrim; Daniel dos Santos Costa; Marcelo Almeida de Oliveira


‘Our company is satisfied with the responses requested on demand. Speed and commitment. Marcelo is always helpful and responsible.’

Key clients

Supermercados Rodrigues

ACB Locadora de Veículos

Cairu PMA Componentes para Bicicletas

Construtora Soberana

EXA SuperAtacado

Fábrica de Eventos

Friovix Comércio de Refrigeração

Indústrias Reunidas Vitória Régia


J. Nasser Engenharia

Rodrigues Colchões

Work highlights

  • Assisted Amazon Clean in a quota purchase and sale deal, which involving a shareholder dispute.
  • Assisted DMD Holding in the creation of a company.
  • Assisted AMX Participações (participation holding) in obtaining all of the shares of cleaning material company Global Amazônia Fabricação de Produtos for a total value of R$3.2m.

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

With offices in Manaus and São Paulo, Almeida Prado, Marx Tesser & Flor Advogados (AMTF Advogados) is especially focused on tax matters, and has a proven track record in tax litigation at the federal, state and local levels. The firm has a wealth of experience in matters related to the Manaus Free Trade Zone, and regularly assists clients in the design of strategies to reduce their tax burden. Pedro Neves Marx specialises in corporate tax matters, and often advises on the recovery of tax assets. Other key names include Paulo Tesser, Marlon Flôr and Lourenço Almeida Prado.

Practice head(s):

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


‘AMTF Advogados satisfactorily meets the needs of the company. It provides efficient services in terms of speed and resolution of cases whose complexity would normally require a greater amount of time. In terms of innovation, the firm is always up-to-date on legislation and presents solutions that seek to anticipate possible problems for the client.’

‘Partner Pedro Marx is a key player in the company’s strategic decisions, as the positions he presents are always supported by the most up-to-date laws and court decisions. In addition, the response time for requests is almost immediate, bringing confidence and agility to our inquiries.’

‘AMTF Advogados works with mastery in the tax area, knows the entire national tax system and the specificities of the Manaus Free Trade Zone, acts in a preventive manner, always offering administrative and judicial solutions. The team keeps us up-to-date on changes in legislation, case law and procedural developments.’

Key clients

Oliveira Energia Geração e Serviços

Sociedade Fogas

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)

Amazongas Distrib. De Gás Liquef de Petróleo

Super Terminais Comércio de Ferro

Amazon Aço Comércio de Ferro

Roraima Energia

Supermercado Gavião

Fermazon Comércio de Ferro

Araujo & Saraiva (Supermercado Goiana)

Norte Tech

Work highlights

  • Assisted Sociedade Fogás in deducting PIS and COFINS credits on essential and relevant supplies.
  • Acted for Rufino Comércio de Alimentos in a tax foreclosure appeal before a federal court.
  • Assisted Industria de Transformadores Amazonas in a tax dispute.