For 19 years, Moreno Advocacia has provided legal services. In wealth planning, we bring together corporate, tax, real estate and inheritance-law expertise to organize assets, restructure businesses and seek lawful tax efficiency through informed, long-term decisions.
A family with rental properties, an entrepreneur with business shares and someone planning an inheritance face different challenges. We do not begin with a standard product: we first understand the assets, the family, the business and the intended outcomes.
We advise on asset organization, estate and succession planning, corporate structuring and restructuring, family governance and lawful tax planning. Depending on the circumstances, we combine instruments or recommend a simpler alternative.
Discover our process →Long-standing structures may have never been compared against current regimes or Brazil’s tax reform.
Businesses, real estate and investments lack a clear transition path to the next generation.
Assets and equity interests are held under different names, with fragmented records and management rules.
No agreed rules for income, decisions, heir involvement or shareholder exits.
Explore our areas of expertise. Each service has a dedicated page explaining the problem, the possible legal solution and the factors we assess.
Dispersed holdings, weak governance and outdated structures call for coordinated decisions.
Families with real estate, business interests or assets held individually. We assess whether a family holding company could improve ownership, management and succession planning.
The challenge: Scattered assets, informal management and postponed succession decisions may increase disputes and costs.
Understand this solutionOwners of properties used for rent, administration or family wealth preservation. We assess concentrating selected properties in a company with clear management and succession rules.
The challenge: Multiple properties held under different names can complicate contracts, rental income, control and succession.
Understand this solutionBusiness owners with one or more operating companies and future successors. We organize equity interests through a controlling entity with voting, governance and succession rules.
The challenge: Direct inheritance of company shares may fragment control and disrupt business continuity.
Understand this solutionFamilies combining companies, properties and business activities. We evaluate a corporate structure that coordinates ownership, operations and management.
The challenge: Different assets and business activities in one structure can obscure reporting and create conflicts of interest.
Understand this solutionFamilies with relevant financial portfolios and business interests. We assess whether corporate ownership improves organization and succession without creating unnecessary tax or compliance costs.
The challenge: Dispersed investment positions may complicate reporting, beneficiary arrangements and succession.
Understand this solutionFamilies with properties, companies and ventures of distinct types. We assess separate entities to improve management, reporting and succession by asset group.
The challenge: Mixing assets intended for different purposes can reduce transparency and complicate governance.
Understand this solutionFamilies or investors developing a specific property or investment project. We structure an entity with a defined purpose, rules of governance and planned exit.
The challenge: A joint venture without written rules may cause disputes over management or investor exits.
Understand this solutionFamily business groups whose structures have evolved without a coordinated plan. We assess mergers, spin-offs, changes in legal form and other appropriate measures.
The challenge: Legacy structures may obstruct succession, strategic decisions and asset management.
Understand this solutionWithout clear succession rules, families may face disputes, costs and interrupted business continuity.
Parents and entrepreneurs preparing succession while retaining selected economic rights. We structure the transfer of shares and reserved rights under applicable law.
The challenge: Unplanned share transfers may weaken control and trigger disagreements between generations.
Understand this solutionProperty owners wishing to allocate real estate to beneficiaries during their lifetime. We assess the transfer of bare ownership while retaining usufruct rights.
The challenge: Succession may create uncertainty over who can use property or receive rental income.
Understand this solutionIndividuals wishing to direct the distribution of their estate. We prepare testamentary strategies compatible with family circumstances and Brazilian inheritance rules.
The challenge: Without valid instructions, legal inheritance rules may not reflect personal intentions.
Understand this solutionFamilies seeking lawful conditions for the transfer of certain assets. We assess testamentary provisions and permitted restrictions.
The challenge: Inherited assets without clear rules can lead to disputes over sale or intended use.
Understand this solutionParents and ancestors seeking to distribute assets in an orderly manner during their lifetime. We assess legally compliant transfers to designated beneficiaries.
The challenge: Uncertain allocation of assets can fuel conflicting expectations and family disputes.
Understand this solutionDonors and testators seeking to define how inherited or gifted property relates to the beneficiary’s marital estate. We assess lawful separate-property provisions.
The challenge: There may be uncertainty over whether an asset becomes part of the beneficiary’s marital property.
Understand this solutionFamilies considering lawful protection provisions in gifts and wills. We assess the scope and limits of conventional restrictions.
The challenge: Owners may misunderstand the legal limits of restrictions imposed on transferred assets.
Understand this solutionFamilies intending to preserve assets transferred through gifts or wills. We assess whether restrictions on sale or transfer are lawful and appropriate.
The challenge: A future sale may conflict with long-term family objectives.
Understand this solutionDonors concerned about what happens if a beneficiary dies before them. We assess lawful return of donated property to the donor.
The challenge: A gift may otherwise produce an inheritance outcome that differs from the donor’s intentions.
Understand this solutionCouples seeking clarity about property before marriage. We advise on selecting and formalizing an appropriate marital property regime under Brazilian law.
The challenge: Unclear property rules can lead to disputes about ownership, management and future succession.
Understand this solutionPartners wishing to clarify property rights in a Brazilian stable union. We formalize suitable property arrangements within legal limits.
The challenge: Informal arrangements can create uncertainty about property regimes and the start of the union.
Understand this solutionOrganizing ownership is not enough: management, responsibilities and decision-making also need rules.
Business families and co-owners of companies seeking clear management, voting and transfer rules. We prepare agreements aligned with their corporate structure.
The challenge: Disputes over voting, dividends or exit rights can threaten business continuity.
Understand this solutionFamilies with shared businesses and multigenerational wealth. We develop principles for the relationship between family members, management and ownership.
The challenge: Unspoken expectations about jobs, income and succession may turn into disputes.
Understand this solutionFamilies needing coordinated, recurring decisions about shared wealth. We support rules for participation, responsibilities and governance forums.
The challenge: Without formal forums, major decisions may depend on informal understandings.
Understand this solutionRelatives jointly holding real estate or other assets. We organize agreements on use, expenses, management and possible exit of co-owners.
The challenge: Shared use, repairs and asset sales can cause prolonged disputes.
Understand this solutionFamilies and entrepreneurs who want to evaluate options before transferring assets. We map properties, business interests, records and objectives.
The challenge: Decisions made without a complete map of assets and liabilities may lead to unforeseen costs or risks.
Understand this solutionAvailable resources and beneficiaries should be coordinated with the estate and succession plan.
Families seeking accessible resources for beneficiaries after death. We assess how insurance protection relates to the overall estate plan.
The challenge: Costs and liabilities may arise before inherited assets can be released.
Understand this solutionFamilies with PGBL or VGBL plans seeking to update beneficiary arrangements. We review legal, tax and inheritance consequences of existing plans.
The challenge: Outdated beneficiaries or misunderstood plan rules may undermine succession intentions.
Understand this solutionFamilies with significant portfolios seeking stronger financial governance. We assess regulated structures, ownership and their legal coordination.
The challenge: Multiple accounts and account holders can complicate organization and inheritance of investments.
Understand this solutionWe identify assets, companies, family circumstances, objectives and concerns.
We examine legal alternatives, taxes, costs, documentation and risks.
We prepare the instruments and implementation steps required for the chosen plan.
We advise on maintaining the arrangements and adapting to legal or family changes.
We examine ITBI, ITCMD, income tax, corporate costs and the effects of Brazil’s tax reform. Any choice should take account of both the current rules and the transition to the new tax system.
A holding company, gift or reorganization does not automatically reduce tax. The outcome depends on calculations and the law applicable to each transaction.
Initial answers about asset organization and succession.
No. It depends on the assets, income, set-up and maintenance costs, applicable taxes and succession objectives. In some cases, gifts or a will may be better options.
No. Any tax benefit must be demonstrated through a case-specific comparison of taxes, registration costs and current and forthcoming rules.
Not necessarily. Prior transfers of shares can simplify some cases, but remaining rights and assets may require probate, and share succession must be legally arranged.
Certain transfers of bare ownership with reserved usufruct allow the donor to retain the right to income, subject to legal requirements.
We review assets, family relationships, companies, debts, objectives and documents, then compare legal options, costs, risks and implementation stages.
Tell us about your family or company’s main goals. Our team can explain the next steps for an individual legal assessment.
