Elias, Matias Advogados

Beginning May 26, 2025, the updated provisions of Regulatory Standard No. 01 (NR-01), issued by the Ministry of Labor and Employment (Ministério do Trabalho e Emprego – MTE), will enter into force. The revised regulation requires companies operating in Brazil to assess and manage psychosocial risks in the workplace. Its primary objective is to protect workers’ mental health by addressing occupational hazards such as stress, harassment, and work overload.

The recent revision of the Master Plan (Plano Diretor Estratégico – PDE) of the City of São Paulo, pursuant to Article 47, restructured two key instruments of the public housing policy: HIS – Social Interest Housing, and HMP – Popular Market Housing. These programs are essentially characterized by the granting of urban planning and tax incentives to developers for the construction of housing units intended for low-income populations. Such benefits are conferred irrespective of the formalization of agreements with public authorities, thereby encouraging private sector participation by enabling more advantageous land use—such as increased construction potential—and reducing certain financial burdens, including concession fees.

Among the most complex and sensitive topics in contemporary Tax Law is the exemption from ITBI (Real Estate Transfer Tax), particularly in capital contribution transactions for companies in the real estate sector.

The Federal Council of the Brazilian Bar Association (OAB) has approved a set of recommendations to guide the use of generative artificial intelligence (AI) in legal practice.