Private Wealth Law

Candido Martins Cukier´s Wealth and Succession Planning department is well known by market and clients for its highly skilled professionals in the wealth planning area, who draw upon in-depth knowledge and extensive experience on tax law and corporate law to advise some of Brazil’s most noteworthy high-net- worth (HNW) individuals.

Our Wealth and Succession Planning area focuses on families in need of planning aiming at managerial simplicity, governance, and succession.

We assist those individuals in a variety of wealth planning structures, including:

• Tax and asset protection efficiency, including assistance in implementation and reinforcement of governance policies for family business groups;

• Pre-immigration or emigration counselling.

• Preparation of covenants, wills, family agreements, governance policies, institution of homestead, gift agreements with protective clauses with or without retention of political and/or economic usufruct;

• Establishment of family holding companies in Brazil and abroad, accompanied by the analysis of the suitability of special classes of shares or units and specific rights and their tax impacts;

• Organizing family investment vehicles in Brazil and abroad and their tax and succession aspects;

• Review and advice on the preparation of income tax returns, fulfilment of the ancillary obligation relating to the updating of assets abroad (ABEX) and declaration of Brazilian assets in foreign jurisdictions (DCBE).