Brazil Guide 2026 : Brazil
Ranked Individuals
Provided by Cunha Leão Advogados
Cunha Leão Advogados employs a multidisciplinary approach to a broad range of tax matters. Its advisory team provides strategic legal support in the interpretation and application of tax regulations, assessment of corporate structures and operations, and identification of tax optimization opportunities—all while ensuring compliance with applicable legislation.
The firm also conducts in-depth tax reviews, helping clients assess internal processes, uncover potential risks or inefficiencies, and identify opportunities for tax credit recovery—contributing to efficient tax management and reducing exposure to liabilities.
The practice further includes succession and estate planning, with tailored legal strategies designed to protect and transfer assets efficiently, in full compliance with legal requirements and aligned with clients’ personal and business goals.
In the litigation arena, Cunha Leão represents clients in both administrative and judicial tax disputes. The team brings extensive experience in defending clients’ interests before tax authorities and courts, consistently pursuing strategic and favorable outcomes. Its litigation practice encompasses the contestation of tax assessments, preparation of legal defenses and appeals, and negotiation of settlements when appropriate.
Provided by Chambers
Cunha Leão Advogados has amassed skills in tax issues advising corporations on matters such as tax planning and restructuring. The firm can also act on contentious issues, including administrative proceedings. The team is familiar with ICMS, IPI, PIS/COFINS, and other corporate taxation matters. Its clientele is often composed of companies from the mining, retail and energy sectors.
Provided by Chambers
Cunha Leão represented Kinross Brasil in a tax dispute regarding transfer of accumulated ICMS credits owed by the State of Minas Gerais, valued at USD17 million per year.
Provided by Chambers
Cunha Leão provides practical knowledge and solution-focused attention.
Cunha Leão’s main differentiator lies in its high level of technical specialisation, combined with a practical approach that is closely aligned with the client’s business. The firm demonstrates deep expertise in the tax legislation applicable to the financial sector, with the ability to interpret complex regulations and translate them into clear, reliable and actionable guidance for business teams.
Provided by Chambers
Fabiana Leão is a seasoned partner who is highly praised by clients for her expertise in the tax arena. Leão has in-depth knowledge of contentious issues, including administrative cases. She is also skilled to advise on tax consultancy matters.
Fabiana Leão is very helpful and attentive to requests, she is capable of working with complex issues and offers intelligent solutions. She has vision and business acumen.
Fabiana Leão demonstrates proactivity, technical expertise and empathy with clients. Her work has resulted in substantial benefits, both in the legal and administrative spheres.
Luiz Henrique Cunha joins our numbered bands after carving out an acclaimed name in the tax practice area due to his work on corporate reorganisations and tax planning advice.
Luiz Cunha stands out for his solid legal expertise, bringing credibility, confidence and results to his clients.
Luiz Henrique Cunha demonstrated a highly qualified performance, combining solid technical knowledge in tax law with a well-developed practical and commercial vision.
Head of Tax: Minas Gerais
Head of Tax: Minas Gerais
Provided by Cunha Leão Advogados
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