The ZNA firm's major practice areas are Tax and Tax Planning; Corporate Law, with vast experience in joint ventures, mergers and acquisitions, legal suits, reorganization and dissolution of companies, as well as restructuring family companies. It also does business in Civil and Commercial Law, preparing and/or revising agreements, such as international sale and technology transfer, trademarks and patents. The firm's specialized services include Mergers and Acquisitions involving both Brazilian and international companies, which began in the 80's, when the firm was called on to organize the negotiation between a Brazilian company and a French group. Ever since, ZNA has been dealing in mergers both in Brazil and abroad, with countless successful cases.

It also deals in Labor Law, Real Estate Law and Family and Estate Planning, specializing in the organization and reorganization of family companies, including all its succession processes, especially the preparation of member/shareholder agreements, internal management rules and code of ethics among members/shareholders and managers.


  • Assistance and counseling on the interpretation and application of federal, state and local tax laws concerning direct and indirect taxes by means of answers to written or oral questions as well as the preparation of legal opinion letters.

  • Preparation and submission of formal inquiries to tax authorities.

  • Administrative defense of a tax–deficiency notice by means of objections and appeals inherent to the case, with special interaction with the Tax Appeal Administrative Board - CARF in Brasília.

  • Preparation and filing of lawsuits for the purpose of challenging the imposition of taxes on business transactions.

  • Preparation and filing of lawsuits seeking to ensure the right to obtain Debt Clearance Certificates and action for annulment of tax credits.

  • Special counseling in any lawsuit through the submission of briefs and presentation of oral arguments in Court.

  • Assistance for the structuring and implementation of tax planning according to the business and the laws applicable thereto.


  • Full assistance in mergers and acquisitions through the preparation of various agreements and the applicable tax planning and performance of due diligence.

  • Preparation and implementation of corporate restructuring transactions such as split-off, consolidation and merger of companies.

  • Assistance in the organization of companies, including joint ventures, through the preparation of articles of incorporation, articles of organization, minutes and organization of corporate books and documents.

  • Assistance for the organization of companies by foreigners or persons residing in foreign countries.

  • Assistance and representation of clients to defend their rights in ordinary meetings, extraordinary meetings and meetings of the board of directors and fiscal committee.

  • Preparation of shareholders' and/or members' agreements.

  • Restructuring of family companies, succession planning and property protection.

  • Administrative and legal defense of the company and/or shareholder/members in proceedings for the full or partialdissolution of the companies, with liquidation of assets.


  • Preparation and revision of agreements for technology transfer, right for use of brands, development of products and researches, product distribution, transportation, raw material supply, manufacturing to order, commercial representation, professional consulting services and general services.

  • Assistant in the drafting of warranty and confidentiality clauses in agreements and subsequent enforcement thereof.

  • Preparation of opinion letters and agreements within the scope of private international law.

  • Assistance in the termination of contractual obligations by means of alternatives seeking the performance of the agreement, settlement and renegotiation between the parties, assignment of rights, novation and/or mutual rescission.

  • Legal action in the defense of the company and its shareholders and members or in the collection of credits associated to business transactions, through the proper actions in order to receive the amounts.

  • Action in domestic and international arbitral tribunals in the defense of the company's interests and those of its shareholders and members.

  • Assistance to companies in financial difficulty by restructuring debts with financial institutions and suppliers as a whole.

  • Legal action in the event of tort for any damages caused to individuals, companies or the environment, including those resulting from occupational accidents or diseases.

  • Assistance and legal action involving consumer rights.


  • Assistance in the structuring of purchase and sale transactions, exchange, rental, partnership, lease and public deed for ownership transfer and preparation of the applicable documents.

  • Structuring of real estate developments, including development, land division, residential, commercial and industrial condominiums, organization of specific purpose entities (SPE) and special partnerships.

  • Preparation of administrative and legal defense in an action for lease renewal, eviction, contractual termination, expropriation, adverse possession and repossession.


  • Specialized action in the scope of Estate Planning for family companies by means of tools and rules agreed upon by the shareholders and members. The firm's role is to adjust the agreements to the provisions of Brazilian corporate and tax laws and the Civil Code. The program establishes means for companies to continue perpetually by preparing the family to face future successions.

  • Succession planning through the preparation of wills, donations, prenuptial agreements and non-ceremonial marriage agreements.

  • Assistance in actions for judicial and extrajudicial dissolution of marriages, either contested or uncontested, as well as management of property interests in dispute.

  • Probate proceedings, small estate probates, interdiction and other procedures for the defense of the heirs' or spouse's interests.


  • Assistance and representation of company in labor lawsuits, legal action resulting from occupational accidents or diseases and Public Civil Actions;

  • Action defending the company’s interests in the Superior Courts;

  • Assistance with emphasis in preventive law acting close to the company’s Human Resources Department, in order to help clarifying work routines, as well as to prepare documents related to labor.

  • Assistance in preventing work-related accidents according with the engineering services and occupational safety and health of the company;

  • Preparation of legal opinion;

  • Action in administrative lawsuits before the Ministry of Labor and Employment and the Labor Attorney General's Office.


  • Our wide experience in Corporate Law gives us full support from the conception of a Startup, with the advice and elaboration of the most varied contractual instruments that compose it.