BRAZIL – OFFICE OF ATTORNEY GENERAL OF THE NATIONAL TREASURY (“PROCURADORIA GERAL DA FAZENDA NACIONAL – PGFN”) – ORDINANCE N ° 376/18 – FISCAL EXECUTION – PRIVATE PENSION

OFFICE OF ATTORNEY GENERAL OF THE NATIONAL TREASURY (“PROCURADORIA GERAL DA FAZENDA NACIONAL – PGFN”) – ORDINANCE N ° 376/18 – FISCAL EXECUTION – PRIVATE PENSION By this ordinance  the Office of the Attorney General of the National Treasury had amended “PGFN” Ordinance No. 396/16 which regulates administrative  or  judicial  measures  aimed  at collecting the […]

Joint representation by a statutory body member (executive) and a proxy

While setting the manner of representation a company, clients often require that the four-eyes principle should apply; it means that the company is always represented by e.g. at least two executives. (Not only) if a company has only one statutory body member (e.g. one executive), a possibility of inclusion of both an executive (a statutory […]

Aleš EppingerPartner, Schaffer & Partner

BRAZIL – FEDERAL SUPREME COURT (“SUPERIOR TRIBUNAL FEDERAL – STF”) – “ADI” 5794 – MANDATORY UNION CONTRIBUTION

FEDERAL SUPREME COURT (“SUPERIOR TRIBUNAL FEDERAL – STF”) – “ADI” 5794 – MANDATORY UNION CONTRIBUTION On last Friday (June 29th, 2018), by a majority, the Federal Supreme Court decided for the constitutionality  of  the  point  of  the Labor Reform that extinguished the obligation of the union contribution, this decision put an end to the lawsuit […]

Member Spotlight: New Practice, New Horizons

“We don’t want politics and neither do our trusted partners.”  Urs Breitsprecher is managing partner at AQUAN Rechtsanwälte, forming the business after 15 years of legal practice in Düsseldorf. He has more than a decade of experience working on complex M&A transactions, and, due to his dual qualification as a German lawyer (Rechtsanwalt) and English […]

Urs BreitsprecherPartner, Reef - Rechtsanwälte

AQUAN Rechtsanwalte, a new type of legal practice based on the principles of honesty, integrity and professional ethics.

Since July 1, 2018, the legal market in Dilsseldorf has been strengthened in the area of commercial and corporate law, as well as restructuring. AQUAN Rechtsanwalte Partnerschaftsgesellschaft mbB presents itself as a new boutique in the heart of Dilsseldorf in the Hofgartenpalais. The starting team consists of the founders Urs Breitsprecher LL.B. and Dr. Jana […]

Urs BreitsprecherPartner, Reef - Rechtsanwälte

AQUAN Rechtsanwalte, a new type of legal practice based on the principles of honesty, integrity and professional ethics.

Since July 1, 2018, the legal market in Dilsseldorf has been strengthened in the area of commercial and corporate law, as well as restructuring. AQUAN Rechtsanwalte Partnerschaftsgesellschaft mbB presents itself as a new boutique in the heart of Dilsseldorf in the Hofgartenpalais. The starting team consists of the founders Urs Breitsprecher LL.B. and Dr. Jana […]

BRAZIL – LAW N ° 13,670 / 18 – INCOME TAX AND SOCIAL CONTRIBUTION (“IRPJ” AND “CSLL”) – COMPENSATION

LAW N ° 13,670 / 18 – INCOME TAX AND SOCIAL CONTRIBUTION (“IRPJ” AND “CSLL”) – COMPENSATION   The aforementioned law, published on May 30th, 2018, which had the purpose of compensating the government’s losses with the “diesel” exemption, promoted changes in the tax legislation, among them: the payroll reoneration   the prohibition of the […]