BRAZIL
                     
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