Como estruturar M&A e minimizar riscos fiscais em 2026
Estruture operações de M&A planejando a tributação, reduzindo passivos fiscais e aproveitando benefícios em 2026.
Looking for a Tax Law Specialist Attorney?
Dr. Bata Simões is an expert Tax Attorney dedicated to protecting your assets and ensuring your rights before the Tax Authorities. We operate with ethics, transparency, and effective solutions for tax reduction, dispute resolution, and fiscal compliance.
Dr Bata Simões
Post-Doctorate (PUC-SP) with a CAPES scholarship, PhD in Tax Law (PUC-SP), Visiting Researcher at the IBFD (Amsterdam), Master’s in Tax Law (PUC-SP), LLM in Corporate Law (INSPER-SP), Specialist in Tax Law (IBET), MBA in Legal Administration (EPD). Assistant Professor of the Master’s Program at PUC-SP, Research Advisor for the CEDES Master’s in Tax Law, Professor of Tax Crimes (CIESA), author of books and articles on Tax Law. Member of the Brazilian Institute of Tax Law, Member of ABFD, Member of the International Fiscal Association (no. 41822). Registered with the Brazilian Bar Association (OAB/SP no. 218.396), with over 20 years of experience in National and International Corporate Taxation and strategic corporate and contractual advisory.
Tax Law Strategies – First Semester 2026
See the current theses in tax law
Income Tax Exemption for Retirees with Severe Illnesses
Brazilian law guarantees Income Tax exemption on retirement income received by individuals diagnosed with serious illnesses under Law No. 7,713/1988. The benefit may also apply to private pension plans such as PGBL and VGBL, including full or partial withdrawals. Taxpayers may also recover taxes unduly paid over the last five years.
Reduced PIS/COFINS Rates for Medical and Dental Clinics
Medical and dental clinics with specialized infrastructure and hospital-like procedures may qualify for reduced PIS/COFINS rates (3.65%) under Brazilian tax legislation, potentially allowing recovery of taxes paid over the last five years.
Exclusion of ICMS-ST from PIS/COFINS Calculation Base
The ICMS-ST tax amount does not constitute company revenue and therefore should not be included in the PIS/COFINS calculation base, creating opportunities for significant tax recovery and permanent tax reduction.
ITBI Tax Immunity for Real Estate Asset Contributions
The Brazilian Supreme Court is currently reviewing the tax immunity applicable to the transfer of real estate assets into corporate capital contributions involving real estate companies.
Exclusion of ISS, PIS, and COFINS from Their Own Tax Bases
Ongoing legal discussions before Brazilian courts argue that ISS, PIS, and COFINS should not compose their own tax calculation bases, potentially generating relevant tax credits and reimbursements.
Excessive Tax Penalties and Illegal Sanctions
Many tax penalties imposed on companies may violate constitutional principles such as proportionality and non-confiscation. Strategic legal review can reduce tax liabilities and renegotiate tax debts.
What Does the Law Say?
The Legal Foundation of Tax Law Ensures Legal Security for Companies and Taxpayers
Tax Law establishes the rules governing the creation, collection, and supervision of taxes in Brazil, based on the Federal Constitution and the Brazilian National Tax Code (CTN). These legal principles set limits on the government’s taxing authority and protect fundamental taxpayer rights, including legality, prior notice, and equality before the law.
The National Tax Code defines legal concepts and procedures that ensure transparency and legal certainty in the relationship between the State and taxpayers.
Dr. Bata Simões Tax Law Firm operates with technical excellence and ethical standards, always in full compliance with the law, ensuring the protection and enforcement of each client’s tax rights.
Differentials
Each tax case requires more than technical knowledge, it requires strategy, precision, and commitment. Therefore, our work is based on three fundamental pillars: intelligent tax planning, efficient defense, and constant updating.
Strategic Tax Planning
Acts preventively and intelligently in the tax structuring of companies and professionals, identifying legal opportunities to reduce the tax burden. Develops personalized plans that balance savings, legal certainty, and compliance with current legislation.
Efficient Administrative and Judicial Defense
Specializes in representing clients in administrative and judicial tax proceedings, ensuring solid and well-founded technical defense. Always seeks fast and effective solutions, minimizing financial risks and preserving the client's assets.
Constant Updating and Business Vision
Stays constantly updated on changes in tax regulations and case law, applying this knowledge in a practical and strategic way. Combines technical mastery of Tax Law with a results-oriented vision aligned with business reality.
The Firm
Dr. Bata Simões’ Law Firm (BSPLAW Attorneys) is a reference in tax legal services guided by ethics, transparency, and technical excellence. With a strategic and personalized approach, the firm offers effective solutions for businesses and individuals, always focused on risk prevention and the pursuit of solid results. Each case is treated with individual attention, ensuring legal certainty and confidence at every stage of the process.
Ready to Represent You
Located in one of the most valued and well-connected neighborhoods in the city, the Dr. Bata Simões Tax Law Firm offers personalized service in Pinheiros, São Paulo. The region is an important business and legal center, bringing together companies, professionals, and financial institutions, which facilitates access and proximity to the main public bodies and courts.
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Veja os 7 pontos tributários essenciais do planejamento sucessório
Conheça os principais pontos tributários no planejamento sucessório para reduzir impostos, garantir compliance e proteger seu patrimônio.
Custódia de ativos digitais e desafios tributários para 2026
Conheça os principais desafios fiscais na custódia de ativos digitais e estratégias para minimizar riscos em 2026.
Contact Us
Talk to our Specialist Lawyer and schedule your appointment now
Phone / WhatsApp
(11) 97842-5774
Business hours service via WhatsApp
Service Area
Pinheiros, São Paulo
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Dr. Bata Simões | Tax Law Specialist Attorney focused on strategic solutions for companies and individuals.
