Evolua cases across tax, corporate and succession. Each one opens with the diagnosis, the strategy and the result, and the full presentation is available as a PDF download.
Manufacturing · Actual profit regime
A manufacturer under the actual profit regime started selling a new product with full PIS/COFINS. A periodic tax review of the item's classification showed a technical alternative: an NCM code carrying a zero PIS/COFINS rate.
R$ 2,8 mirecovered with no litigation
Agribusiness · cattle, logistics and food
A farming family group with two fronts: beef cattle held personally by the founder, and three companies (a carrier, a food distributor and an animal feed plant). Assets were concentrated in the founder's name and had been split unevenly among the three children over the years. Without a plan, the risk was fragmentation and a very high inheritance tax (ITCMD) bill.
Medical and aesthetic equipment retail
A fast-growing group with 2 founding partner groups, 6 operating companies and 6 incoming partners. All shares were held personally by the founders, exposing their personal assets and leaving the group fragile. With no written rules, bringing in new partners invited management conflict.
6new partners admitted under written rules
Construction, real estate development and agribusiness
A family group led by its founder, with two children in the business, working in construction, development, land subdivision through SPEs and farming held personally. Income-producing properties were scattered inside the operating companies, exposed to the risks of the operation itself.
Agribusiness
A farming family wanted to organize the founder's succession among three heirs. Mapping their interests surfaced the deciding factor: none of them wanted to stay tied to the others through a company or co-ownership. Each wanted sole ownership of what they received.
10+partition scenarios analyzed
Gas distribution
A gas distribution family wanted a fair, workable succession. The deciding point was the three heirs' career choices: two worked in the business, while the third was pursuing medicine and did not want to join the operating company.
1/3of the real estate secured for each child
The client’s name appears only when they authorize it, and most of the work never becomes public.