LEGAL NEWS
Selected updates and analysis.
Informational content on Tax Law, business, contracts, governance, and regulation, with source attribution where applicable.
EDITORIAL · SUPREME COURT · ITBI
ITBI on capital contributions: the Supreme Court removes the real estate activity test
Published on 21 October 2026 · Theme No. 1,348 was concluded on 19 October: immunity applies to any company, limited to the amount allocated to capital and subject to exceptions for simulation and fraud. See the impact on holding companies, real estate businesses and pending charges.
TAX BULLETIN · OCTOBER 2026
Tax credits, choices for 2027 and asset planning under review
Updated to 15 October 2026 · Nine news items: IBS/CBS and Simples Nacional, ICMS-Difal in PIS/Cofins, Free Trade Zone credits, ITBI on property contributions, customs settlement, CBS APIs, the GloBE return, OECD intra-group services and international reforms.
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