Pedro BastosAdvogados
Goiânia · Brazil · 20+ Jurisdictions

Your family's wealthknows no borders.Neither should its protection.

We structure offshore companies, trusts and holding companies for business-owning families that need tax efficiency, orderly succession and full compliance, in Brazil and abroad.

Book a consultationSee where to start
+15years in practice
+20jurisdictions with local partners
100%direct contact with the lawyer in charge
48hbusiness hours to reply to your enquiry
Where to start

Which of these situations
is yours?

Each entry leads to what the law requires, the most common questions and the articles on the subject.

i.

I have assets or a company abroad

Review of offshore companies and trusts under Law 14,754/2023, reporting in the income tax return and DCBE, and banking feasibility of the structure.

Offshore · Trust · DCBE · CRSSee the path →ii.

I want to organise succession in my lifetime

Family holding company, gifts of shares with retained usufruct, will and family protocol, with the inheritance tax (ITCMD) calculation.

Holding company · Inheritance tax · Family governanceSee the path →iii.

I am moving abroad, or already live there

Departure notice and definitive departure return, tax residence and the treatment of assets that stay in Brazil.

Tax departure · Non-residentsSee the path →iv.

I am selling or reorganising the company

Corporate reorganisation, shareholders' agreement, due diligence and preparation of personal wealth before the liquidity event.

Corporate · M&A · Shareholders' agreementSee the path →
For companies

Data protection, compliance and governance

Integrated regulatory compliance for companies that need legal certainty in data protection and governance. This practice is led by Deborah do Valle Montenegro, with attention to regulated sectors such as healthcare and construction, among others.

About this practice →
Insights

Analysis that
becomes a decision.

Cases of business-owning families, little-known laws and changes in Brazilian legislation, in plain language.

Aerial view of a Cook Islands atoll with a turquoise lagoon
International Structures

In the Cook Islands, the creditor is the one racing the clock

A Cook Islands trust protects those who structured before the debt existed. The time limits, the standard of proof and what the law does not cover: crime, control and the Brazilian lens.

The Ratification of the Treaty of Münster, by Gerard ter Borch, 1648
Family Governance

Castel: three jurisdictions, and the dispute came anyway

A holding company in Gibraltar, a foundation in Liechtenstein and a trust in Singapore. Even so, the Castel group's succession ended up in court. What the case teaches about structure and governance.

The Return of the Prodigal Son, by Rembrandt, 17th-century painting
Tax Planning

Brazil's inheritance tax is going up. How to use the window without getting succession wrong

Complementary Law 227/2026 makes the ITCMD (inheritance and gift tax) progressive and changes its tax base. The planning window before the new state rate tables, and the risk of gifting in a hurry.

Card-file drawers with paper labels, a symbol of records and medical files
Data Protection and Compliance

The attack on the hospital may start outside the hospital

Brazil's data protection authority (ANPD) opened proceedings against a healthcare organisation after a ransomware attack. Medical records kept for 20 years, three business days to notify, and what hospitals and clinics can prepare.

Data Protection and Compliance

Would your company's integrity programme survive an assessment by the CGU?

International Structures

Three shocks in nine years: CRS, BEPS and Law 14,754

Tax Planning

Dividends are no longer exempt in Brazil. The owner's maths has changed

Corporate Control

A hundred heirs share the inheritance. Control of Ferrari was not divided

International StructuresData Protection and ComplianceWealth PlanningFamily GovernanceAll →
How we work

From assessment to
ongoing support.

I

Full assessment

We map assets, existing structures, tax residence and the family's goals. We identify risks, hidden liabilities and opportunities before proposing anything.

II

Structure design

We design the solution (holding company, trust, offshore company, will, or a combination) with a tax calculation memo and an implementation schedule for each jurisdiction.

III

Implementation and maintenance

We implement with local partners in more than 20 jurisdictions and remain responsible for annual compliance: filings, minutes, substance and legislative reviews.

Frequently asked questions

Before you contact us.

More questions, by situation →

Is it legal to hold an offshore company while living in Brazil?

Yes. Structures abroad are lawful as long as they are reported to the Brazilian Federal Revenue and to the Central Bank (DCBE, when applicable). The irregularity lies in the omission, not in the structure. Our work is to make sure everything is reported and documented.

What did Law 14,754/2023 change in practice?

Profits of controlled foreign companies are now taxed annually at 15%, even when not distributed, and trusts received their own tax treatment. Structures set up before 2024 often need to be reviewed.

Does a family holding company reduce the cost of succession?

In many cases, yes. Gifting shares with retained usufruct can reduce probate costs and inheritance tax (ITCMD). The outcome depends on the state, on the composition of the assets and on the family. The analysis is always individual.

How does the first consultation work?

A private meeting, in person in Goiânia or by video call, in which we review your situation and goals. It results in an assessment and the structuring alternatives for your case, all under legal professional privilege.

Do I need to report my assets abroad?

Yes. Assets and rights held abroad go into the annual Brazilian income tax return regardless of value. Anyone holding USD 1 million or more on 31 December also files the DCBE with the Central Bank. Omission leads to fines and may constitute a criminal offence. Regularising is always the cheaper path.

I left Brazil. Do I need to file a definitive departure return?

Yes. Anyone leaving the country permanently must formalise their tax exit with the departure notice and the definitive departure return. Without it, the Federal Revenue continues to treat you as a resident, taxable in Brazil on worldwide income even while living abroad. It is one of the most common and most expensive mistakes we see.

Contact

The next generation
starts with the right paperwork.

An initial assessment meeting, private and with no ready-made model: a technical reading of your case and of the alternatives for your wealth.

Book a consultation →
Email
WhatsApp
+55 (62) 99321-2411
Address
Av. Jamel Cecílio, 2690, Ed. Metropolitan Tokyo, Jd. Goiás, Goiânia, GO
Languages
In Portuguese and English. Reply within 48 business hours.