ITCMD Reform and the Impact of Complementary Law 227/2026 on Estate Planning
Complementary Law No. 227 of 2026 establishes a new framework for ITCMD (Tax on Inheritance and Donations) in Brazil and significantly reshapes the traditional logic of estate planning. The primary change concerns the tax base calculation. Under the new rule, the tax is now levied on the market value of transferred assets, abandoning historical or […]
Small agricultural producers and medicinal cannabis cultivation: what changes under Anvisa’s new resolutions
The regulation of cannabis cultivation for medicinal purposes in Brazil remains in evolution and continues to generate legal uncertainty for small rural producers. Historically, the most common legal pathway to enable individual cultivation has been the safe-conduct order granted through a preventive Habeas Corpus, aimed at preventing potential criminal liability. Case law from the Brazilian […]
Brazilian Superior Court of Justice (STJ) consolidates case law on fake payment slip fraud and redefines the standard of corporate civil liability
The Brazilian Superior Court of Justice (STJ) has consolidated a significant precedent for companies facing lawsuits arising from fake payment slip (boleto) fraud. According to the established understanding, a company may exclude its civil liability based on the concept of external fortuitous event — meaning the exclusive fault of a third party — provided that […]
Brazil and the European Union recognize data protection equivalence: strategic impacts for international data transfers
ANPD issues first adequacy decision and establishes a new framework for cross-border operations In January 2026, the Brazilian Data Protection Authority (ANPD), through Resolution CD/ANPD No. 32, issued its first adequacy decision, recognizing that the European Union provides a level of personal data protection compatible with Brazil’s General Data Protection Law (LGPD). Reciprocally, the European […]
Anvisa authorizes corporate cultivation of medicinal cannabis in Brazil: regulatory and strategic impacts for the sector
New regulatory framework expands industrial opportunities and requires structured health governance The Brazilian Health Regulatory Agency (Anvisa) has approved a resolution authorizing, under restricted criteria, the cultivation of Cannabis sativa by duly qualified legal entities, exclusively for medicinal or pharmaceutical purposes, with a THC limit of up to 0.3%. The regulation complies with a determination […]
PDK Advogados Recognised by M&A Today – Global Awards 2026
PDK Advogados has been recognised by the M&A Today – Global Awards 2026 as Best Law Practice Business of the Year – Brazil, within the context of the Mergers and Acquisitions (M&A) market. This distinction considers institutional and business aspects of the firm, including strategic positioning, market presence, organisational strength, and consistency as a legal […]
ANPD and fine calculation: why large-scale data processing is a supervisory priority for 2026–2027
The definition of the ANPD’s priorities for 2026–2027 highlights an important shift in its supervisory approach. The focus moves beyond the mere occurrence of an incident and places stronger emphasis on the nature of the affected database and the scale of the processing activities. Classifying a database as “large scale” has a direct impact on […]
New PIX security rules: what changes in the MED and how companies should prepare for 2026
The new PIX security rules will come into force in February 2026, aiming to enhance protection for users and companies against electronic fraud. The main advancement lies in the strengthening of the Special Refund Mechanism (MED), which will require financial institutions to act more effectively in tracking and blocking misappropriated funds. In practice, the updated […]
Law No. 15,325/2026: how the regulation of the multimedia profession impacts contracts, teams, and risk management
The entry into force of Law No. 15,325/2026 represents a relevant regulatory milestone for companies operating in the digital economy. The statute regulates the exercise of the multimedia profession and formally recognizes the multifunctional professional qualified to perform activities related to the creation, production, editing, programming, publication, management, and distribution of digital and audiovisual content. […]
Digital ECA and ANPD enforcement: deadlines, risks, and how companies should prepare for 2026
The ANPD has set a final deadline of February 13, 2026 for selected companies to submit detailed information on the technical and organizational measures adopted to comply with the Digital ECA. Although this initial phase involves only 37 organizations, it anticipates the mandatory entry into force of the Digital ECA for the entire market as […]