Accidents at work in the Home Office: four tips for companies
With the rise of remote working, the home office has become a very common practice for many companies and workers. With the approval of the Labor Reform, Law No. 13,467 of 2017, this type of work was incorporated into the CLT and has its own regulations to meet its requirements. According to data collected by […]
Working hours in agribusiness
Agribusiness is a vital sector for the Brazilian economy, representing a significant portion of the country’s GDP and encompassing a wide range of activities from cultivation to the industrial processing of food and the production of goods for export. The diversity of tasks and the environmental conditions in which workers are inserted make working hours […]
The advantages of a family holding company in wealth management and succession
A family holding company is a company set up between people from the same family in order to concentrate assets in one legal entity. This type of structure is usually used to concentrate the family’s assets (such as real estate, shareholdings, movable property, financial investments, etc.) in order to facilitate management, reduce tax burdens, avoid […]
Why is out-of-court reorganization still underused in Brazil?
In recent years, Brazil has seen a significant increase in the number of judicial recoveries. According to data from Serasa Experian, the growth was almost 70% last year and 71% in the first half of 2024 alone, compared to the same period in 2023. This phenomenon can be explained by several factors, ranging from the […]
We were recognized by the Leaders League
We are delighted to announce that Marcos Martins Advogados has been recognized by the Leaders League Brazil 2025, in the M&A: Rising Firms and General Business Law categories. The Leaders League is a renowned global institution that evaluates and ranks law firms based on survey forms and feedback from clients and peers. Being among the […]
The ticking time bomb of the statute of limitations
A change in the wording of art. 921 of the Code of Civil Procedure (“CPC”), resulting from Law 14.195/2021, may be putting enforcement and enforcement of judgments in Brazil at a critical crossroads. There is an imminent risk that, as of 2026, all stagnant proceedings backed by debts based on public or private instruments, or […]
Payroll exemption: main points on the subject
What is payroll tax exemption? Payroll tax exemption is a tax measure adopted to reduce companies’ labor costs by replacing the contribution levied on employees’ payrolls with a percentage of the company’s gross revenue. The main objective is to reduce labor costs in the exempted sectors, which generally require a significant number of employees. Law […]
ICMS credit: rural producers in Goiás can recover ICMS paid in error
In September, Judge Dr. André Igo Mota de Carvalho, of the Orizona/GO District Court, ruled in favor of a rural producer, allowing him to recover ICMS amounts unduly charged on electricity consumption on his property. The rural producer asked for the amounts unduly paid back, considering that the rate charged by the state exceeded the […]
Impacts of PLP 108/24: is it time to think about succession planning?
The Tax Reform Bill is in the regulatory phase and already has some new features regarding the Tax on the Transfer of Goods or Rights (ITCMD). Currently before the Chamber of Deputies, the Complementary Bill – PLP 108/24, which provides, among other things, for the administrative tax process for the Tax on Goods and Services […]
Women in the job market: the legality of hiring only women
Is hiring only women a valid policy? Data from the National Household Sample Survey (Pesquisa Nacional por Amostra de Domicílios – Pnad) show that in 2023, the number of women employed in the labor market reached an all-time high, totaling 43,380,636, surpassing the 42,675,531 registered the previous year. It’s no wonder that diversity and inclusion […]
