Fernando Retzler Martins

Practice Areas

Fernando Retzler Martins has 25 years of experience in the tax and high net worth client practices, focusing on legal and tax consulting for companies and individuals.

Fernando provides services such as the design and implementation of asset protection structures (including domestic and international holding companies, funds, foundations, trusts, establishments and other instruments), estate and succession planning (last wills and testaments, fiduciary instruments and other domestic and international structures), tax planning (risk mitigation and legal reduction of the overall tax burden), preparation and review of tax returns and Central Bank returns, preparation and review of complex tax and legal opinions, tax advisory and tax compliance, among others.

For domestic and international companies, Fernando provides services such as tax advisory, tax compliance, legal opinions, tax optimization structures, M&A and due diligence, foreign investment in Brazil, Brazilian investment abroad, formation of operational and holding companies, among others.

Career

Fernando was a partner with KPMG Brazil, where he worked for 12 years, 2 of them in Germany as leader of the Brazilian Desk. Fernando was also a tax partner at Grant Thornton Brazil for 2 years and the head of the tax and high net worth practice at WFaria Advogados for 3 years, before joining SA Law in 2017. Lawyer (Universidade de Sao Paulo - USP) and certified accountant, with a postgraduate degree in Business Administration from Fundacao Getulio Vargas - FGV/SP, Fernando is a TEP (Trust and Estate Practitioner), author of books, technical articles and a conferencist in Brazil and abroad.

Professional Memberships

Fernando is a certified lawyer (Brazilian Bar Association, São Paulo chapter), a certified accountant (Brazilian Accounting Council, São Paulo Chapter) and a Trust and Estate Practitioner (STEP, Brazil chapter).

Publications

Fernando has written many articles and collaborated on books and publications during his career, including the recently published Second Edition of the Global Guide to Trusts - A Systematic Analysis of the Legal Regime and Tax Treatment of Trusts in 28 Jurisdictions, by Academy & Finance, Switzerland.

Work Highlights

With more than 25 years of experience in providing legal and tax advisory services to international and local clients, including individuals and companies, Fernando has gained substantial experience in structuring and implementing investment and tax planning strategies. He excels in areas such as estate planning, asset protection, and succession planning for High-Net-Worth Individuals (HNWI) and Ultra-High Net Worth Individuals (UHNWI).

Fernando has been serving hundreds of wealthy families and individuals with the highest possible complexity of issues involving multiple jurisdictions and is regarded by clients and by many important players in the sector (including many Brazilian and foreign practitioners, bankers and fiduciary specialists) as one of the few Brazilian professionals with deep knowledge and experience with trusts and foundations.