B/Luz is recognised for its expertise in the tax implications of digital assets and cryptocurrencies, as well as its knowledge of the tax aspects of ESG initiatives. The team is jointly led by Alexandre Freitas, who advises clients in the technology, media, and entertainment sectors; Alexandre José De Pauli Santana, noted for his expertise in corporate reorganisations; Ivana Marcon, a specialist in tax planning; Fernanda Ferreira, who has deep expertise in indirect taxes; and Marcelo Saciotto, who assists clients with the structuring of business operations. Former co-head Paulo Penteado left the firm in April 2025.
Legal 500 Editorial commentary

Testimonials

Collated independently by Legal 500 research team.

  • ‘What makes this firm unique is the combination of a diverse and highly skilled team, the adoption of innovative technologies, and a strong commitment to quality client service.’
  • ‘A remarkable example is Ivana Ribeiro de Souza Marcon, whose dedication and professionalism are truly inspiring. She stands out for her ability to resolve complex problems efficiently and for her attentive approach to clients’ needs. I highly recommend Ivana, not only for her professionalism but also for her empathy and commitment to excellence, which make her a natural leader within the team.’
  • ‘They understood the issue well and proposed a solution tailored to our needs, demonstrating knowledge of the business and the legislation applicable to our sector.’

Key clients

  • Ambev (ZX Ventures)
  • Rappi
  • Grupo Boticario
  • Ion Group
  • Fanatee
  • One7
  • Exame
  • Planet Payment
  • Finaxis
  • Ebanx
  • Notco
  • Paramount Br

Practice head

Alexandre Gustavo de Freitas; Alexandre Santana; Ivana Ribeiro de Souza Marcon; Fernanda Maellaro Ferreira; Marcelo Tendolini Saciotto

Other key lawyers

Eduardo Fuser Pommorsky