The entry into force of Complementary Law No. 222/2023 has brought important changes to the Brazilian insolvency framework, reinforcing the need for transparency, technical rigor and cooperation between debtors, creditors and the Judiciary.
The economic scenario in 2026 presents significant challenges for companies in financial distress, requiring specialized management and structured communication with all stakeholders.
Managing a company in crisis demands a combination of legal, financial and operational expertise, as well as clear governance and transparent reporting to creditors and the Court.
Brazilian Law No. 14.181/2021, known as the Over‑Indebtedness Law, introduced mechanisms to protect vulnerable consumers while preserving legal certainty and the balance of contractual relations.
Article 57 of Law 11.101/05 requires tax regularity for the granting of judicial reorganization, which often leads to the suspension of relevant corporate transactions and demands careful planning by companies and their advisors.
Out‑of‑court reorganization (RE) has become an important tool for companies seeking to renegotiate their debts with creditors, but it requires robust financial planning and clear communication to be successful.
The partial dissolution of a company involves complex issues related to valuation, governance and the protection of minority shareholders, often requiring the participation of a specialized judicial administrator.
The enforcement of extrajudicial and judicial titles through revenue attachment demands strict control, transparency and periodic reporting, ensuring that the measures adopted are proportional and effective.