TAX AREA

The tax area is responsible for determining and administering the taxes required by the federal entities and the Federal Government. It is also responsible for monitoring the updates that affect the activities carried out by the client, as well as meeting the obligations imposed by the Federal Government, States and Municipalities. It is one of RSZ & M Advogados’ main bases of action and has professionals with wide expertise to serve all services in national and international tax consultancy and administrative and judicial litigation, striving for tax efficiency with the lowest risk.

Some of the office services in the area:

  • Mapping and Control of Federal, State and Municipal Tax Liabilities.
  • Payroll Relief.
  • Tax credits – Review Tax Liabilities – ICMS, ISS, IR and PIS / COFINS.
  • Exclusion of ICMS and ISS from the PIS and COFINS calculation basis, Social Security Contribution on Gross Revenue and the Presumed Profit calculation basis.
  • Maintenance of PIS / COFINS credits on single-tax products (1,051,634 / CE)
  • Recovery of taxes paid with correction higher than SELIC.
  • FGTS on dismissal without cause (additional 10%).
  • FAP multiplier.
  • Review and recovery of customs costs levied on taxes.
  • Increase and individualization of SAT / RAT rates.
  • Exclusion of TUSD and TUST from ICMS Calculation Base on electricity.
  • Defense of taxpayers’ interests administratively and in court.
  • ICMS – Import – Exclusion of customs expenses from the calculation base.
  • Import – Foremanship Additional Fee – THC2 – Irregular Charging.
  • Philanthropic Entities – Import – Tax Immunity.
  • Import Tax – Exclusion of Freight, Insurance and THC from the Calculation Basis.
  • Imported Equipment with Tax Benefit – Parts and Components Isonomy.
  • Leasing – No ICMS Tax.
  • Import – Siscomex Tax – Illegality of the Majoration.

  • Exporters and Importers – Non-Invasive Inspection – Container Scanning Improper Charge.

  • FUNDAF Improper Fee – Customs Terminals.

  • 1% Improper Penalty – DI Completion Error.

  • Import – Sub-Invoicing – Undue Loss Penalty.

  • Import – Lack of Import License – 30% Improper Penalty.

  • Export – Drawback – Irregular Regime Termination.

  • Import – Error or Omission on Label – Improper Penalty of Loss.

  • ISS – São Paulo City Hall – Mismatch in Service Abroad.

  • IPI – No Incidence on Resale of Imported Products.

  • PIS / COFINS –– Possibility of Customs Expense Credit Discount.

  • AFRMM –– Exclusion of Non-Waterway Cargo Expenses.

  • IRPJ / CSLL / PIS / COFINS – No Tax on ICMS Credits.

  • Administrative and judicial litigation and defense in tax foreclosures.

CORPORATE, M&A, CONTRACTS AND BAKING

The area of corporate law deals with issues related strictly to the corporate environment and its main responsibilities are setting up companies, establishing agreements between partners or even dealing with the legal issues involved in the purchase or sale of companies and going public. The area, which also has the function of striving for compliance with the partners agreement and finding the most advantageous solutions for the company, is always subject to legislative innovations. In this regard, RSZ & M Advogados employees are prepared to contribute to the vital organization of the structure even in the face of movements that may redefine the corporate framework.

The corporate contract area assists companies and entrepreneurs in drafting contracts and documentation for the company’s overall business, as well as banking and real estate contracts.

 

The area coordinates all succession and business planning work, banking and investment work.

Some of the services offered by the office in the area are:

  • Advice on guidance and legal planning in the formation of companies in Brazil;
  • Corporate restructuring in the face of mergers or acquisitions, through full advisory services with audit, planning and implementation of corporate reorganizations – acquisitions, incorporations, transformations, spin-offs and due diligence;
  • Advice for setting up joint ventures and consortia;
  • Preparation and support in the preparation of shareholders ‘agreement, quotaholders’ agreement and other corporate agreements;
  • Preparation of documents necessary for the friendly dissolution of companies;
  • Acting in the competition law sector, avoiding company practices that may harm free competition, such as the abuse of economic power and the formation of cartel.
  • Assistance in setting up subsidiaries in Brazil and abroad;
  • Advisory services on IPO and IPO and acquisition of control.
  • Conducting claims involving corporate dissolution, settlement of assets, liquidation, cancellation, corporate suspension, as well as determination of liability within the conflicts of a corporate nature;
  • Banking and Real Estate
  • Compliance and Ethics Advisory

LABOR AREA

Labor law or labor law is the area that regulates any labor or employment relationship between companies, employees and service providers, ensuring the proper functioning of practices and mediating conflicts, disagreements and irregularities. It is also the role of those specialized in the area to analyze the risks and care inherent in the relationship between company, executives and employees. For this, RSZ & M has specialized technical knowledge and a dedicated team with all the necessary know-how to act in a preventive manner, minimizing contingencies, or in litigation, reducing damages in labor lawsuits.

Some of the services offered by the office in the area are:

  • Special litigation and strategic processes;
  • Liability management and its consequences;
  • Arbitration and Mediation;
  • Audit;
  • Collective Negotiation;
  • Labor calculations;
  • Mediation and arbitration;
  • Courses and Training;
  • INSS and DRT Administrative Proceedings;
  • Labor planning;
  • Legal opinions;

Estate and Succession Planning

Succession and estate planning, which is increasingly widespread in the country, enables greater organization and efficiency for family businesses, improving governance and allowing the correct disposal and sharing of assets, as well as increasing tax efficiency, generating savings. Through this area of law maintained in the RSZ & M it is possible to perpetuate the activities of family businesses for generations, with the formation, for example, of companies called holdings, which enable the combination of family business activities and family assets in different societies. , in order to provide differentiated taxation.

Some of the services offered by the office in the area are:

  • Development, implementation and complete monitoring of succession, patrimonial and corporate planning.
  • Preparation and constitution of holdings, both national and international.
  • Offshore composition.
  • Development of strategies for succession planning and investments.
  • Actions for asset protection.
  • Conducting inventory processes, divorce, consensual legal separation, guiding the heirs and the couple on property issues involved.
  • Transfer of assets to living heirs through corporate reorganization, minimizing the costs involved and the risks of conflict between family members.
  • Review and advice on the preparation of Income Tax Returns and Brazilian Capital Declaration Abroad (DCBE), as well as the performance in administrative proceedings.
  • State Tax Payment Aid for Transmission Causes Mortis and / or Donation (ITCMD) of assets located in Brazil and abroad.

CIVIL

Civil Law is characterized as the branch that regulates legal relations between individuals, such as patrimonial relations and relations between family members. It determines how people should relate and act in society, supported by the common legal aspects in the relations of a civilized society. The RSZ & M serves the area, which is responsible for various spheres of society in the most diverse ways, in all its breadth, such as: Consumer Law, Family Law, Real Rights, Civil Liability, General Contract Theory and Constitutional Civil Law.

Some of the services offered by the office in the area are:

Consultancy and advice on business of individuals and the full range of needs of the civil area, the Consumer Code, drafting and review of contracts, renegotiations, restructuring, compensation for material and moral damages and procedural strategies mitigating the possibility of risks and litigation.

Drafting of contracts (commitment to buy and sell, exchange or exchange, donation, lease, etc.), statutes and bylaws;

Advisory and preventive law in the preparation of opinions and consultations of a civil nature, notifications and judicial and extrajudicial notices, public deeds and other activities.

Proposition, contesting and following up actions for compensation of property damages, such as direct and indirect property losses, loss of profits, emerging damages and others.

Legal solutions in real estate transactions, leases, land and land use, land tenure, land development, condominium, subdivision and large developments.

Civil litigation and legal advice on arbitration and mediation.

CONTAT US

SÃO PAULO

AV. Brasil, 842

São Paulo – SP – Brasil

CEP 01430-000

+55 11 3218-7288

GENÈVE

rue du Rhône 100

1204 Genève

Suisse

+55 11 3218-7288