Reviewing stock option plans after STJ Theme 1,379: next steps
Brazil's STJ ruled in Theme 1,379 that employer and third party social security contributions do not apply when stock options…
Working hours transition: costs, 12x36 shifts and special rules
Constitutional Amendment 141/2026 cuts the workweek to 42 and then 40 hours with no pay cut. This article explains how…
Systemic Risk Management and Content Moderation Decisions
Decree No. 12,975/2026 requires platforms to adopt systemic risk management and demonstrate prevention and removal measures. This article examines criteria,…
Renegotiation of rural debts: what the Provisional Measure provides
Provisional Measure No. 1,376/2026 authorises credit to settle or amortise rural debts and CPRs (Rural Product Notes) in defined circumstances.…
Family home (bem de família): property value and protection against attachment
The Superior Tribunal de Justiça (STJ, Brazil's highest court for non-constitutional matters) has reaffirmed that market value alone is not…
Rules for carbon, low-emission hydrogen and projects
Decrees No. 13,095 and No. 13,096, published in August 2026, set out detailed rules for the CO₂ chain and for…