Federal statutes that matter to foreign founders and investors in Brazil: company law, tax and the rules on property for foreigners, followed by Brazil’s tax treaties. One page per act, an anchor on every article and paragraph, and the Portuguese original under each paragraph.
The Civil Code (the Ltda), the Corporations Law (the S.A.), business registration at the Juntas Comerciais, and the foreign exchange and foreign capital law.
Arts. 966–1,195 in five parts: entrepreneurs, companies, the Ltda, reorganisations and foreign companies, registration and books. 232 articles.
Federal law · 1976Corporations Law No. 6,404/1976 (S.A.)Shares, shareholders’ agreements, board and officers, dividends, mergers and groups. 313 articles in five parts.
Federal law · 1994Law No. 8,934/1994: business registrationThe Juntas Comerciais and DREI, filing deadlines, refusals, automatic registration. 71 articles.
Federal law · 2021Law No. 14,286/2021: FX and foreign capitalForeign exchange, foreign investment and Central Bank reporting, foreign-currency contracts. 29 articles.
Brazilian tax statutes that change what a foreign investor actually takes home.
10% on dividends paid abroad from 2026, the 2025 transition, the non-resident credit, the minimum tax for high incomes. 8 articles.
Federal law · 1995Law No. 9,249/1995: corporate income taxIRPJ rate and surtax, interest on equity (JCP), dividends, presumed profit, foreign profits, non-residents’ gains. 38 articles.
Brazil does not restrict foreigners buying urban property. Rural land is different: residence, size limits, municipal caps and, for companies, an approved project.
Who may buy farmland, the module limits, the 25% and 10% municipal caps, nullity. 21 articles.
Regulation · 1974Decree No. 74,965/1974: the implementing regulationINCRA application, the 30-day authorisation, company projects, mergers and changes of control. 21 articles.
The following acts will be added in the same format, in this order:
Company formation, CNPJ, Banco Central and tax from a Paraguay base.
InsightBrazil Ltda with a foreign shareholderCNPJ, the resident administrator and the procurador.
InsightDividend withholding tax from 2026What changes for foreign shareholders.
InsightTax reform: CBS and IBSWhat the new consumption taxes mean for foreign companies.
Unofficial translations for information. Only the Portuguese texts published in the Diário Oficial da União are authentic. Texts are checked against the official consolidation on planalto.gov.br.
Company, tax, property or a share deal: we work from the statute, not from summaries. Fixed quote within one business day.
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