Anumahadevan
Uploaded on May 1, 2020
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BRAZIL Company Registration
COMPANY
REGISTRATIONS IN
BRAZIL
RAHUL AGARWAL
BRAZIL
Brazil is the largest
country in South
America and the world’s
6th largest economy by
GDP. It is also home to
the world’s 5th largest
population, with a GDP
per capita of $11,600.
TYPES OF COMPANY
Sociedade por
Quotas de
Responsabilidad Sociedade
e Limitada, or Anônima or S.A.
Ltda
• A mixture between a partnership (in the
pure English sense) and a company
• “Partners” are effectively shareholders of
the company and have limited liability
• Partners (even those who are not
directors) however, are still personally
liable for many things, such as for debts
SETTING UP under the draconian Brazilian Labour Code
BRAZILIAN • Can only be a private or closely-held
company
LTDA • Requires two partners, each partner must
have a legal representative in Brazil, this
can be any Brazilian or other person with
residency in Brazil
• There is no minimum capital requirement
except for certain types of companies such
as export/import and trading companies
SETTING UP BRAZILIAN S.A.
• Similar to a U.S. corporation
• Its capital is divided into one or more classes of shares, which can be offered to
the general public or closely held by only a few shareholders
• The company must have at least 2 partners
• Foreign partners of the business need to be enrolled with the Federal Revenue
Office
• Brazilian law taxes companies on their size, not type, so your revenue will be
the determining factor with regards to the tax your company needs to pay
• There are no minimum share capital requirements, except in specific situations
THANK YOU
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