Humberto Sanches e Associados is an ‘efficient and first-rate’ private client practice founded in 2020 by Humberto Sanches following his departure from Ulhôa Canto, Rezende e Guerra Advogados. While a relatively new firm in one sense, the practitioners all have prior experience working as a team at their former firm. Sanches is well known and has an impressive track record advising on the full spectrum of strategic wealth management, succession and tax planning matters for high-net-worth individuals (HNWIs) and families. Juliana Forte De Araújo Cavalcanti is a key member of the practice, co-leading the wealth management and structuring practice alongside Sanches, and focusing on onshore and offshore investment vehicles. Beatriz De Souza Lima Martinez specialises in family and succession mandates, advising on prenuptial and civil union agreements, marriages, divorces, wills, trusts and probate procedures. The ‘very dedicated’ Mariana Mesquita is also adept in family and succession matters.
Wealth and succession planning in Brazil
Humberto Sanches e Associados
Humberto Sanches; Juliana Forte de Araújo Cavalcanti
‘Team is focused on serving high-net-worth clients, bringing years of experience. Their focus on private client work distinguishes them in the market.’
‘The staff is of the highest quality, all with high availability and easy access.’
‘Transparent process at all stages.’
‘The dedication and speed for resolutions of our requests is great. They also have strong knowledge of the law and rules, which makes a different and makes the team efficient and first-rate’.’
‘Beatriz Martinez always caters very well to me and my clients also notice. She has my highest confidence and is specialised in succession.’
‘Mariana Mesquita is very dedicated and has great availability.’
Lefosse Advogados’ has ‘broad multidisciplinary knowledge’ in the wealth planning space. The department advises clients across complementary practice areas such as real estate, tax and corporate law. Andrea Caliento spearheads the practice, providing ‘unique advice’ to clients, particularly family-controlled groups, HNWIs and families on matters of corporate governance, family disputes and expatriate wealth planning. The ‘extremely knowledgeable’ Gustavo Lian Haddad is a go-to person in the firm for tax consulting and litigation, both domestic and cross-border. Senior associate Ricardo Santos is also highly recommended, and supports the wealth planning practice.
Andrea Caliento; Gustavo Lian Haddad
‘On multiple occasions, Lefosse Advogados has shown competence in risk analysis, in broad multidisciplinary knowledge and in proposing innovative solutions.’
‘Gustavo Lian Haddad has extensive knowledge that gives a lot of confidence in the analyses, because he understands not only the transaction, but the business as a whole. Super available and up to date. Can synthesise complex cases in a simple way that allows everyone to understand.’
‘The team is very competent, transparent and very efficient.’
‘Gustavo Lian Haddad is extremely knowledgeable and has a great understanding of not only the Brazilian markets but also American. Ricardo Santos is also exceptional and very diligent.’
‘Team with unrivalled knowledge.’
‘Andrea Caliento and Gustavo Lian Haddad are top professionals. Both have the ability to simplify the legal world and provide unique advice.’
Full-service firm BMA – Barbosa, Müssnich, Aragão‘s private wealth practice is praised for its ‘technical expertise aligned with soft skills to serve families and their heritage complexities’. Assisting clients such as international and domestic banks, financial services providers and HNWIs and families, the team regularly advises on tax and estate planning, corporate and family governance, as well as litigation and disputes. The team also advises on debt restructuring, offshore philanthropy work and commercial reorganisations. Private wealth and tax specialists Hermano Notaroberto Barbosa and Débora Bacellar De Almeida jointly lead the practice. Barbosa is well regarded by a number of major family offices, hedge funds and banks, and Almeida stands out for her ‘precision, reliability, commitment and attention’, particularly in relation to asset reorganisation, estate planning and foreign investment.
Debora Bacellar de Almeida; Hermano Notaroberto Barbosa
‘Technical expertise aligned with soft skills to serve families and their heritage complexities, especially business families.’
‘Up-to-date and in-depth knowledge of legislation in general, the interpretations of tax authorities and the judiciary, as well as the considerations and practices of the market and other law firms. Their opinions and arguments capable of influencing the decisions and interpretations of the parties. The quality and reliability of the team of partners and lawyers stand out. They pay attention to technology issues, knowledge sharing and diversity.’
‘Debora Bacellar de Almeida has depth of knowledge, substantiation and argumentation in legal opinions. Good communication with the client. Precision, reliability, commitment and attention.’
‘The office has a highly qualified team, with intelligent and always up-to-date professionals, in addition to being available. Undoubtedly, it is one of the best-prepared offices to resolve issues of asset management and succession, especially as it has solid teams in various areas of law (tax, corporate, civil and real estate).’
‘Hermano Notaroberto Barbosa and Debora Bacellar de Almeida are the partners of the tax consultancy that stand out the most for impressing with brilliant and effective solutions. The staff is very approachable and available to clients. They have impeccable technical knowledge and are always up to date on important topics; bring trust and credibility to the client.’
XP Multi Family Offices
Julius Bär Bank
Monte Bravo Investimentos
FreitasLeite Advogados’ specialised private client and wealth advisory team provides multidisciplinary advice to several HNWIs, high-profile individuals and business families. The team leverages its strong tax and capital markets expertise to assist clients in wealth and tax planning, and probate matters. In addition, the firm also provides services for financial institutions, financial advisors and family offices. The practice is led jointly by Humberto De Paula Lima Isaac , who has extensive experience in international capital markets and structuring investment vehicles, particularly funds, and ‘extremely qualified professional‘ Raul De Paula Leite Filho , who is a key contact for HNWIs, capable to coordinating and planning across multiple jurisdictions. Associate Rodrigo Tosto is highly experienced, particularly in tax-related matters. Associate Luiz Guilherme is also noted, praised by clients as ‘exceptional’.
Raul de Paula Leite Filho; Humberto de Lima Isaac
‘Complete and prepared team in the various areas that impact wealth planning. All committed and with a quick return to clients.’
‘Luiz Guilherme is exceptional, a partner with clients, practical and objective.’
‘The direct involvement of the partners in the cases is extremely important to provide comfort and security to clients. The solutions presented are always very well thought out. The speed with which the work is carried out is also quite positive.’
‘Raul Leite Filho’s technical performance is excellent. In meetings with clients, he is able to clarify technical issues in a clear and objective way; and, in planning, he brings solutions and details of extreme importance to the work. Rodrigo Tosto Lascala always works very closely and attentively to the details brought by clients.’
‘Team of excellence, references in the wealth market! Always willing to help answer client questions!’
‘Raul Leite is an extremely qualified professional, has already served several of our clients and has always shown great safety and precision in recommendations. Rodrigo Tosto has always been very available to clarify our clients’ questions, he is an excellent professional. He helps us with various training for the commercial team and is very didactic.’
Wright Capital Wealth Management
Huck, Otranto, Camargo Advogados
Huck, Otranto, Camargo Advogados‘ wealth planning practice is comprehensive in its offering, covering the full spectrum of tax, real estate, M&A, corporate planning and disputes. Well versed in multi-jurisdictional and cross-border wealth structuring, asset repatriation and complex litigation, the team is praised for its ‘absolute understanding’ of client needs. Founding partner Estela Maria Lemos Monteiro Soares de Camargo is a trusted advisor to clients for her succession and estate planning expertise. Real estate specialist Thalita Duarte Henriques Pinto specialises in real estate and is adept in will drafting. Paulo Cesar Butti Cardoso ‘spares no effort’ and is an expert in direct taxation litigation and tax planning. Also of note in the team are Paulo Vitor Paula Santos Zampieri and Amanda Guazzelli. In February 2022, the firm saw a significant split, with a number of individuals moving to establish a new firm.
‘The HOC office has a unique attention and responsibility towards its clients. The level of knowledge of its leaders and partners is impressive. They are always updating and seeking to bring the best solutions to the personal issues of each family.’
‘The tax team, under the leadership of Estela Camargo, are, in my opinion, a point out of the curve. They have an absolute understanding of all my needs, what changes are necessary, and help me plan for the future. My family feels safe.’
‘Paulo César Butti spares no effort, he is available 24/7. They embrace any situation, both here in Brazil and abroad. They are fast and have all the knowledge necessary to meet the most varied situations.’
‘Clarity of language and detail in its explanations to clients of the issues to be addressed and options of approach to be decided by mutual agreement. Ease of access. Genuine interest and ethics. Pleasant treatment. Objectivity. Celerity. High expertise of the general framework to be addressed and all the terrains that compose it.’
‘I recommend Paulo Cesar Butti Cardoso and Estela Lemos Monteiro Soares de Camargo.’
Praised as ‘a reference in the market’, KLA Advogados‘ wealth management, estate planning and family law group has extensive experience advising Brazilian high-net-worth individuals and families. Fernando Koury Lopes is trusted by a number of well-known families, as well as international banks and service providers. He and recently promoted partner Vera Cardoso de Almeida are praised for their ‘impeccable service, availability, transparency and responsibility’. Also of note within the team is Carolina Ducci . The department assists its clients with the management, planning and protection of international and domestic estates, as well as family law matters such as guardianship appointments, prenuptial agreements, divorce and probate.
Fernando Koury Lopes
‘Vera Cardoso de Almeida and Fernando Khoury Lopes offer impeccable service, availability, transparency, responsibility and accuracy in data and information.’
‘They analyse all aspects of wealth management, including but not limited to jurisdictions, tax matters, succession planning, finance planning, great follow up until things are finished, periodic revision of the plans.’
‘Fernando Koury Lopes and Vera Cardoso de Almeida have great experience in all aspects related to wealth planning and succession. In addition, Fernando Koury Lopes has a very deep experience in jurisdictions for Offshore Companies, Trusts and Foundations.’
‘We work with Vera Cardoso de Almeida’s team. Vera and her team stand out for their agility and excellent knowledge of technical matters.’
‘Fernando Koury Lopes and his team are highly skilled and very good at interacting with clients and other clients’ advisors. They are a boutique firm that offers excellent legal services to clients.’
‘I understand that KLA’s Wealth Management team is a reference in the market, mainly due to the vast experience of Vera Cardoso de Almeida and founding partner, Fernando Koury Lopes, in the area. They always get ahead in matters involving solutions for succession and estate planning, both in Brazil and abroad. One of the main differentials of the team is the simple way in which they solve questions. Finally, I really like the way they charge fees, always with fixed amounts and pre-agreed payment terms.’
‘Vera Helena Cardoso stands out for being extremely available and attentive to our demands. It presents solutions to our questions in a very objective and clear way, and even helps with implementation, from start to finish.’
‘Carolina Ducci and the team are different from the rest of the market in terms of its technical repertoire and its availability to serve the client 24/7.’
The ‘highly qualified, attentive and agile team’ at Lembi Advogados advises a range of private individuals, families and corporate groups with regards to corporate restructuring, and wealth and estate planning, both domestically and internationally. Key areas of expertise for the team also include tax issues, family law, and onshore and offshore structuring. Certified mediator Rachel Muraro Lembi and Mariana Belisario Carone lead the practice, and Manuela Madeira Calheiros is also noted for her expertise in tax-related matters.
Rachel Murarao Lembi; Mariana Belisario Carone
‘They are always available to talk and solve things in a simple and effective way. They have a very practical vision and go straight to the important point.’
‘Highly qualified, attentive and agile team in giving back to clients.’
Machado Meyer Sendacz e Opice Advogados assists wealthy families and financial institutions, combining the firm’s expertise across tax, corporate, litigation and civil law matters. Asset organisation and protection, wealth and asset planning, criminal law and philanthropy are all within the purview of the department, which also acts for individuals seeking counsel. The firm has longstanding relationships with several foreign banks operating in Brazil, working with them to develop new products and investment structures. Celso Costa spearheads the team, advising clients on international wealth, tax and succession planning. Tax specialist Fernando Tonanni is also a key member of the team. The two are supported by Fernando Colucci and associate Rafael Stuppiello , who are both highly regarded.
‘A team of excellence in terms of technical quality, seniority and availability to serve our clients.’
‘Fernando Colucci and Rafael Stuppiello are excellent and always available to serve clients. They explain things in an easy to understand way, and clearly present the different scenarios for estate, tax and succession planning for the families of our clients.’
‘What makes this firm unique is the level of knowledge and professionalism of its lawyers. What distinguishes them is the depth of knowledge of their professionals in technical aspects of the applicable legislation.’
‘Rafael Stuppiello conveyed a lot of confidence throughout the process, as well as unparalleled knowledge about patrimonial succession and the practical and tax aspects of the whole thing. I was very happy with the result!’
‘Technical expertise aligned with soft skills to assist families and their property complexities, especially with tax, corporate, family law and succession issues.’
The wealth planning offering at Mattos Filho is praised by clients as ‘impeccable’, as well as ‘attentive, practical, cordial and focused on achieving the client’s goals’. Ultra-high-net-worth individuals and families trust the team for their knowledge on tax, corporate, family and succession planning issues. The private client team advises on corporate governance, estate planning, family dispute resolution and relocation. Among its key lawyers, Alessandro Amadeu da Fonseca stands out for his ‘deep knowledge of matters of succession and tax planning’, and Nicole Najjar is also highly praised by clients for her advice on tax efficient structures. Also of note is the ‘well organised, calm and competent’ Pedro Correa Falcone.
‘Alessandro Fonseca is an extremely qualified professional. He has a deep knowledge of matters of succession and tax planning to deal with matters not only in Brazil, but also abroad. He’s very approachable and has a lot of competence in reconciling client demands in order to avoid litigation.’
‘The wealth department at the Mattos Filho office is impeccable.’
‘Nicole Najjar Prado de Oliveira demonstrates a unique skill in dealing with clients, and her vast knowledge should be highlighted among her countless qualities.’
‘Pedro Correa Falcone is an outstanding practitioner. He is well organised, calm and competent, which resonates well with clients and other advisors.’
‘They are really aligned to their client’s needs and on top of the global issues they face and when to bring in local advisors.’
‘Both Alessandro Fonseca and Pedro Correa Falcone are stand out advisors. They are friendly and approachable, and clients and intermediaries love working with them. Their advice is really tailored to a client’s needs and very practical.’
‘The office service is impeccable. All the professionals with whom we deal, in addition to being very good technically, are attentive, practical, cordial and focused on achieving the client’s goals. Due to the time of partnership, the history of the themes also makes interaction much easier. In some offices where staff changes are more frequent, this same operation is not possible.’
‘Vast experience of the team of lawyers; high quality client service and delivery of solutions; high creativity in delivering the best answers to the demands presented; commitment to deadlines and budgets. Among the innovations implemented, I highlight the dynamic process of evaluation and communication to clients of the complex changes in tax systems, in Brazil and abroad.’
Clients praise the technical ability of Pinheiro Neto Advogados' private client and wealth practice, which benefits from the firm’s full-service offering. Collaborating with the wider firm’s corporate, tax and litigation teams, the offering is multidisciplinary in nature when tackling client issues such as domestic and international asset structuring, family corporate governance, philanthropy, wills, and similar instruments for HNWIs and families. Celso Cintra Mori is a key contact in the team for litigation and disputes. Flávio Belliboni is a family and estate planning expert, regularly handling complex and sensitive family law matters. Pythagoras Carvalho is also highly regarded, as is Marcos Chaves Ladeira.
‘Technical lawyers, available and who understand the client’s needs.’
‘I recommend Pythagoras Carvalho.’
‘For me, the person who continues to give credibility to the firm is Celso Cintra Mori. But there are other partners who do a good job, for example Marcos Chaves Ladeira.’
‘Excellent technical quality aligned with spectacular soft skills’ are hallmarks of the wealth and succession planning practice at Utumi Advogados, which is trusted by wealthy families and individuals for their international tax, succession planning and asset planning matters. Ana Cláudia Akie Utumi leads the well-regarded practice with ‘unparalleled experience and qualifications in the tax market’. Matters related to tax litigation are in the purview of Camila Abrunhosa Tapias . Associates Tais Gruzdiv Capitanio and Joao Lucas Breviglieri are also noted for tax planning and consulting. The team regularly works alongside family offices, international private banks and HNWIs on foreign asset sales, acquisitions and investments.
Ana Cláudia Akie Utumi
‘Excellent technical quality aligned with spectacular soft skills to serve families with complex assets.’
‘Ana Utumi understands international succession planning, which is a very specialised demand from our clients.’
‘The office has a team of highly qualified and efficient professionals. Its know-how and recognition in the market is a strong attraction. The Team is highly integrated with advanced use of technologies to deliver work more efficiently and completely.’
‘Ana Claudia Utumi has unparalleled experience and qualifications in the tax market. João Breviglieri is young and efficient, he has excellent client relationships and technical skills. Tais Capitani is an excellent professional with great knowledge of tax.’
- Assisting a Brazilian group and members of the group’s founding family in the reorganisation of their private companies and investments.
- Assisting in relocating a client from Brazil to Portugal, including pre-emigration planning, the tax treatment in Portugal and reorganisation of assets in Brazil.
- Assisting a Brazilian family in the reorganisation post-probate of one of the largest individual estates in the country.
Veirano Advogados' wealth, estate planning and family group offers ‘impeccable quality of services’ via its multidisciplinary team, capitalising on the firm’s full-service structure and combining its knowledge in tax, family, corporate, real estate and probate. Wealthy families and individuals trust the team to advise them on estate planning, restructuring domestic and offshore assets, family corporate governance and complex sensitive family disputes. In addition, the team has forged strong relationships with major banks and accounting firms. The team is co-led by Pedro Boueri Affonso De Almeida and Andre Carvalho, both highly praised by clients for their extensive expertise in succession planning. Bruno Aronne and Fabiana Macedo are also key members of the team, with Macedo focusing on tax-related issues related to estate planning.
André Carvalho; Pedro Boueri Affonso de Almeida
‘Fast action, persistence and perseverance! Excellent knowledge and good tone of voice!’
‘Impeccable quality of services, in addition to the unparalleled competence of the lawyers.’
‘Ricardo Veirano, Andre Carvalho, Pedro Boueri Affonso de Almeida, Bruno Aronne are all extremely qualified and dedicated to the client. Educated and considerate. Any client’s dream team!’
‘With Veirano I feel like I receive personalised service.’
‘Andre Carvalho is my trusted lawyer.’
‘Veirano Advogados has a team of professionals working in various areas of law and also has connections with offices in other countries, which has greatly helped in my estate and succession planning work.’
‘A highlight goes to Pedro Boueri, who was the partner who led this project for Veirano and coordinated the relationship with other lawyers in the firm and also lawyers from other countries.’
‘Excellent technical quality aligned with spectacular soft skills to serve families with complex assets.’
‘I recommend André Carvalho Pedro Almeida.’
The former Abe Giovanini Advogados has rebranded as simply Abe Advogados following the departure of former practice head Renato Giovanini Filho to take a career break in June 2022, and the departure of key assoicates Lucas Barducco and Olívia Cadelca to Machado Nunes Advogados the same month. The practice - which provides a full array of wealth planning services, covering tax planning, succession planning, asset protection and corporate governance, including in relation to cross-border and multidisciplinary mandates - is now led by tax structuring expert Juliana Cardoso and regularly advises entrepreneurs, business owners and families across a wide range of sectors.
‘Technical practitioners who are available and who understand the client’s needs.’
Azevedo Sette Advogados‘ wealth planning practice advises domestic and foreign business groups, banks, and HNWIs and families. The team, led by name partner Fernando Azevedo Sette, provides assistance to clients in asset reorganisation, family and inheritance issues, tax structuring and real estate planning. Also of note within the team are Rafael Tavares Bassoli, who focuses on the corporate and M&A side of the practice, and Barbara Rios.
Fernando Azevedo Sette
‘Technical expertise aligned with soft skills to serve families and their heritage complexities.’
‘The office is distinguished by the excellent service and dedication of the Wealth team, particularly Rafael Bassoli and Barbara Rios.’
‘Prompt service, both by whatsapp and email, fast response. They focus on my deadlines as a client.’
Andrade Gutierrez Group
Bank Julius Baer
Bernasconi, Martinelli, Alippi & Partners
Rakisons International Consultants
Bastos Bari Vilela Zugman Advogados
Bastos Bari Vilela Zugman Advogados’ wealth planning practice is led by a trio of founding partners: Frederico Silva Bastos, Daniel Leib Zugman and Renato Vilela. The three steer the practice, which advises entrepreneurs and families on domestic and cross-border wealth and estate planning, and which is also adept at handling complex tax, family and corporate governance issues. Bastos is praised for his ‘objectivity, without losing the human aspect that the job demands’ and focuses his practice on corporate tax planning and litigation for HNWIs. Zugman is noted for his ‘high technical ability’, also in tax-related matters, and Vilela is a key contact for corporate and commercial transactions.
Frederico Bastos; Daniel Zugman; Renato Vilela
‘From the first contact, the BVZ team showed, in addition to technical training and fundamental knowledge, in a work like this, which is based on trust, and secrecy etc. Strong empathy in understanding the demands of the family.’
‘Frederico Silva Bastos has a high practical vision of the demands, with objectivity, without losing the human aspect that a job like these demands. Daniel Leib Zugman has high technical knowledge, excellent data summarization ability and strong ability to make himself understood clearly.’
Moreau Valverde Advogados
Moreau Valverde Advogados’ wealth management team maintains longstanding relationships with its clients, which include HNWIs, banks and family-controlled businesses. Pierre Moreau leads the practice, which has extensive experience in consulting on investment vehicle regulation, corporate reorganisation and succession planning, often involving jurisdictions such as Switzerland, the British Virgin Islands, the US and Portugal, as well as Brazil.
‘I’ve had a professional relationship with the firm for nearly 20 years and their specialist knowledge in the area, and personal approach to the work is what distinguishes them from others in the market.’
‘Efficient, attentive, and timely lawyers.’
‘I recommend Pierre Moreau, Jean Pierre Moreau, Renato Rosa and Juliana Zanotto.’
Tax and succession planning are strengths of the wealth planning practice at Terciotti Andrade Gomes Donato Advogados. The offering combines tax, real estate, corporate, inheritance and dispute resolution expertise to advise its clients, which include dual tax national HNWIs and families. Edgar Gomes is an international tax law expert, advising clients on domestic and international transactions. Gustavo Teixeira Godoy co-leads alongside Gomes, focusing on the taxation of M&A transactions.
Edgar Santos Gomes; Gustavo Teixeira Godoy
‘I have always received excellent feedback on the services of this office. They demonstrate extreme flexibility to accommodate client needs and optimal fees for the quality of their service.’
‘Edgar Santos Gomes is always available for discussions on current affairs and keeps himself well-informed about the various topics that are relevant to our clients. He has excellent client contact and flexibility to serve them.’
Trench Rossi Watanabe
Trench Rossi Watanabe‘s ‘competent‘ and ‘thoughtful‘ lawyers take an integrated and multidisciplinary approach to succession planning, backed by the firm’s longstanding cooperation with Baker McKenzie, which gives the team and its clients access to the firm’s global expertise and network. The team is adept in tax, corporate, family law and compliance, both in contentious and non-contentious capacities. International tax planning expert Clarissa Giannetti Machado leads the practice, with co-heads Flávia Allegro Gerola and Giuliana Schunck assisting in steering the practice, focusing on tax planning and wealth management, and family and inheritance disputes, respectively. Marcos Vinicius Neder De Lima left to establish his own firm in July 2021.
Clarissa Machado; Flavia Gerola; Giuliana Schunck
‘The quality and knowledge of the team are unique. They are always available and updated. The seminars are extremely updated.’
‘The team is absolutely up to date with the topics and progress of the sessions in higher courts. They are competent, thoughtful and kind lawyers in addition to being well-informed. Opinions are sensible and based on in-depth study.’
‘Flavia Gerola is incredibly competent, attentive and dominates the subject with deep knowledge and is up-to-date. Very sensible and safe opinions. Clarissa Machado coordinates the team with skill and excellence.’
‘Flavia Gerola and Clarissa Machado understand international succession planning, which is a very specialised demand from our clients.’
‘My experience with the team has been above standard – the key lawyers seem to be well prepared, courteous and get back with their recommendations within a reasonably short period of time. When appropriate, the firm is also prepared to use its “sister” firm in the US (Baker Mckenzie) for additional input and, when dealing with cross-border estate planning, they seem to coordinate fully. The result is very credible.’
‘The principle lawyer who deals with my issues, Clarissa Machado, has followed closely, and coordinated, the input from other areas of the firm. She is supported by a senior associate called Flavia Gerola who has been exceptional on my account. She is always available within a reasonable amount of time and gets back in an organised and disciplined fashion.’
Elegância Distribuidora de Cosméticos
- Assisted Elegância Distribuidora de Cosméticos with the negotiations and settlement of a tax dispute with the National Treasury Attorney’s Office.