Brazil

Estate planning aims to ensure the proper transfer of assets, preventing disputes and protecting property. When it comes to digital assets, such as social media accounts, cloud-stored files, and email accounts, the complexity increases due to technical and legal factors, including online access and the intangible nature of these assets. Without a strategy for managing digital assets, heirs may face difficulties accessing essential accounts or risk losing valuable resources, such as cryptocurrencies.

The tax reform represents a significant change in the Brazilian tax system, potentially affecting pricing, risk allocation, and, most notably, contractual obligations. The replacement of taxes such as PIS, COFINS, ICMS, and ISS with the Value-Added Tax (VAT), in the forms of CBS (federal) and IBS (state/municipal), alters the taxation of goods and services, requiring a review of business contracts to reassess clauses related to tax pass-through and price adjustments.

Licks Attorneys, a leading firm in intellectual property, regulation, and strategic litigation in Brazil, has announced the appointment of six new partners. The move highlights the firm's dedication to nurturing internal talent, pursuing sustainable growth, and expanding key areas to better serve its clients in Brazil and internationally.

The corporate law team at Finocchio & Ustra Sociedade de Advogados advised A9 — a company founded with the mission of transforming agribusiness through innovation, agility, and trust — in the acquisition of strategic assets from Coplacana, one of the most traditional and respected agribusiness cooperatives in Brazil. Established in 1948, Coplacana is headquartered in Piracicaba, São Paulo.