Jurisdiction(s):
United Kingdom

Key definition

Nominal definition

What does Nominal mean? Nominal describes a stated, face or token amount used in legal and financial documents, without adjustment for inflation or reference to market value. In finance and investment, a nominal return is the before-inflation figure; the real return is inflation‑adjusted. Where inflation is positive, a nominal return will exceed the real return. For debt securities, the nominal (par or face) value is the principal amount on which interest is calculated and which is repaid at maturity. See also principal. In company law, nominal value (par value) commonly refers to the amount per share stated in a company’s constitution and used for share...

Brazil: Comprehensive Legal, Tax, Employment, Immigration and Regulatory Guide to Market Entry and Operations (2025 Update)

Published by a LexisNexis Commercial expert

Practice notes

Updated in October 2025

Introduction

Brazil ranks fifth globally by land area (3,287,956 sq mi) and seventh by population (a little over 213,000,000). With a US$2.12trn economy, as projected by the International Monetary Fund for 2025, it places tenth worldwide by Nominal GDP. As South America’s largest state and a leading participant in BRICS and the G20, Brazil occupies a pivotal position in the international economy. Its corporate landscape is constantly evolving, influenced by shifts in domestic policy, worldwide macroeconomic tides, and a sustained drive to build a more favourable setting for investment. Grasping these layered dynamics is essential to succeed, and this paper seeks to arm readers with the core understanding needed to approach the market with confidence, acknowledging both its core advantages and current hurdles. As a fast-moving emerging market, Brazil continues to draw strong global Interest for its expansion prospects and strategic weight. This publication functions as a thorough handbook for would‑be investors and companies aiming to steer through complexity and capitalise on opportunities across the Brazilian marketplace. It strives to clarify the regulatory framework, spotlight major trends, and share crucial insights...

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Fernanda Muniz Borges

Fernanda Muniz Borges is responsible for the Labor Advisory area at FAS Advogados. With more than 10 years of experience in the labor practice, she has been dedicated to consulting in the prevention of liabilities and business development in compliance with current labor legislation, acting in incentives and executive compensation policy, administrative litigation, and collective bargaining for relevant clients and companies in several areas such as industry, tourism, and advertising. Has also recently been engaged in labor compliance and ESG projects. She graduated from Pontifícia Universidade Católica – PUC (São Paulo) with specializations in labor law and labor litigation law from the same university. Also with a second specialization in the labor practice and union relations from Universidade de São Paulo - USP and a master's degree in the labor practice also from Universidade São Paulo - USP, with a study focused on...

Vicente Piccoli M. Braga

Vicente has played important role in several operations and regulatory projects and has extensive experience in Banking, Finance and Payments regulation, in addition to having worked at ANBIMA, Fundo Garantidor de Créditos (the Brazilian deposit insurer), B3 (the Brazilian stock exchange) and at the Crimes Against the Financial System Unit at the Federal Prosecution Service. Adding to his track record as a financial regulation expert, Vicente also has a solid academic background. He holds a PhD in Commercial Law from Universidade de São Paulo, a master's degree in Law and Development from Fundação Getúlio Vargas – Law School, and a bachelor’s degree in Law from the Universidade Federal do Estado do Paraná, which was partially obtained through attendance at Universidade de Coimbra, in Portugal. He also attended a 3 months Fintechs course at the Massachusetts Institute of Technology (“MIT”) back in...

Renata Homem de Melo

Renata Homem de Melo is in charge of M&A and Corporate practices at FAS Advogados a Brazilian law firm. She has more than 25 years of experience in M&A transactions, having more than 200 concluded merger and acquisition (M&A) deals during her career. She represents domestic and foreign private and public companies, private equity and venture capital funds in connection with a wide range of corporate matters, including M&A transactions and joint ventures.She holds a degree in Private International Law from The Hague Academy of International Law (Netherlands) and is specialized in Corporate Law from Universidade Presbiteriana Mackenzie (São Paulo, Brazil)....

Maria Fernanda Assad

Fernanda works with a focus on civil consulting, specially commercial agreements and consumer at FAS Advogados . With 14 years of experience, she has an extensive experience in complex and highly relevant operations for the clients, such as cases involving mainly companies in the financial sector and payments industry, technology, entertainment, advertising, transportation, real estate companies, shopping mall and petrochemical industry. She graduated in 2007 from Universidade Presbiteriana Mackenzie and has a postgraduate degree in Contract Law from Pontifícia Universidade Católica de São Paulo (Brazil). She is the author of several legal publications in books, internet magazines. ...

Juliana Porchat de Assis

Partner and head of the Tax Planning, Transactional and International Operations area at FAS Advogados, Juliana has an extensive professional experience in Tax law and a career in renowned law firms, as Trench, Rossi, Watanabe Advogados, and EY. She has participated in several M&A operations and corporate reorganizations and leading global tax reorganization projects for foreign and Brazilian multinationals. Juliana has a solid academic background in the Tax area, MBA in Finance from the Else School of Management at Millsaps – USA, a postgraduate degree lato sensu in Corporate Law from the Pontifícia Universidade Católica de São Paulo. ...

Web page updated on 21/05/2026

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