Business & investment law news

Brazil's business and investment law, as it changes.

Plain-English briefings on the Brazilian laws that shape foreign investment — the 2026 tax reform, the new foreign-exchange framework, investor visas, real estate, hospitality, betting, data protection and intellectual property. Written by Brazilian attorneys, updated as the rules move, and sourced to the statute or the regulator so you can read the primary text yourself.

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New 10% dividend tax

For the first time in nearly 30 years, dividends leaving Brazil are taxed at source. Lei 15.270/2025 imposes a flat 10% withholding on payments to non-residents from 1 January 2026 — here is what changed and what it means for foreign owners.

Foreign capital

New foreign-exchange law

Brazil replaced a tangle of exchange rules dating to the 1930s with a single modern framework. In force since the end of 2022, it makes bringing investment in — and taking it home — simpler and more transparent for foreigners.

Brazil investor residence permit

Brazil grants residence to foreigners who invest in its economy. The thresholds held steady into 2026 — R$500,000 into a company, R$150,000 for innovative startups, or a real-estate route — with a path to permanent residence and, in time, citizenship.

Brazil betting licence

Brazil turned the world's biggest untapped betting market into a licensed one. Since January 2025 only authorized operators may take bets — and the door is open to foreign companies willing to set up locally and pay the fee.

Rural land limits

In April 2026 Brazil's Supreme Court settled a long dispute: the tight limits on foreign ownership of rural land stand — and Brazilian companies under foreign control are treated as foreign. If your investment touches agribusiness or land, read this first.

CBS & IBS tax reform

Brazil is replacing five consumption taxes with a dual VAT — CBS and IBS. 2026 is the test year. Here is the timeline, the numbers that matter, and what foreign companies selling into or operating in Brazil should do now.

Short-stay rentals

Short-stay rentals are big business in Rio and beyond — but a Superior Court ruling lets condominiums ban them. Before you buy a unit to rent nightly, understand what the building's rules can do to your yield.

Offshore companies & trusts

Lei 14.754/2023 ended the deferral that made offshore structures attractive. If you are tax-resident in Brazil, your foreign company's profits and your trust are now taxed here — often at 15%, every year. Plan before you move.

Trademarks & Madrid Protocol

Brazil is a first-to-file country — the company that registers your brand owns it here, whoever used it first. Before you open, license or franchise in Brazil, secure the trademark. Since 2019 the Madrid Protocol makes that easier.

e-Visa for business travel

Since April 2025, US, Canadian and Australian citizens again need a visa to enter Brazil — now a fully online e-Visa. It is straightforward, but business travelers and investors should not be caught at the airport without it.

Startup legal framework

Brazil built a legal on-ramp for startup investors. The Marco Legal das Startups lets you fund a company without becoming a liable partner, clarifies convertible instruments, and underpins the R$150,000 innovation route to an investor visa.

Data & compliance

LGPD cross-border data

If your company moves Brazilian personal data abroad — to a parent, a cloud, or a processor — you now need ANPD-approved Standard Contractual Clauses. The grace period is over. Here is what changed and what to sign.

Foreign buyer rules

For urban real estate the answer is a clear yes — foreigners enjoy essentially the same rights as Brazilians. The care is in the process: the CPF, the registry search, the ITBI, and the deed. Here is how a clean purchase works.

Brands & franchise

Franchising into Brazil

Franchising is one of the most common ways foreign brands enter Brazil. The 2019 Franchise Law sets the rules — above all the disclosure document you must hand a prospective franchisee at least 10 days before they sign or pay.

EU–Mercosur trade deal

After 25 years of talks, the EU–Mercosur deal was signed in January 2026 and is provisionally applied. Brazil has ratified. For foreign investors it reshapes tariffs, procurement and market access — even as Europe's own ratification runs through the courts.

Foreign capital

Getting your money out

Bringing capital in is easy; taking it out cleanly depends on paperwork you do at the start. Here is how profit and capital repatriation works in 2026 — the registration that makes it possible, the new 10% dividend tax, and where IOF still bites.

Foreign capital

SCE-IED reporting calendar

Every unit of foreign direct investment must be declared to the Banco Central through SCE-IED, and larger holdings carry periodic reporting. Miss it and you cannot repatriate. Here is who files what, and when.

Company formation

Single-member LTDAs

Forming a Brazilian company is far easier than it was five years ago. The single-member limitada, digital registration and the Economic Freedom Law let a foreigner own and run a company without a local partner — often without setting foot in Brazil.

OECD accession for investors

Brazil is working through the long process of joining the OECD. It is not a formality — accession forces reforms in tax, anti-bribery, corporate governance and investment rules that directly shape the environment foreign investors operate in.

Infrastructure investment

Roads, ports, airports, sanitation and energy in Brazil are increasingly built and run by private capital — much of it foreign — through concessions and public-private partnerships. Here is how the framework works and where the openings are.

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