TozziniFreire Advogados


Rua Borges Lagoa 1328
São Paulo, SP - 04038-904

+55 11 5086-5000

Key contacts:

Partner – Head of Tax practice group: Gustavo Nygaard
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Quick facts:

Number of advisors: 460
Network memberships: IBA (International Bar Association), ABA (American Bar Association), WLG (World Law Group), SCCE (Society of Corporate Compliance and Ethics), IPBA (Inter-Pacific Bar Association)
Languages: Chinese, English, French, German, Italian, Japanese, Korean, Portuguese, Spanish

Established in 1976, TozziniFreire Advogados is a premier, full-service law firm ranking as one of the leading firms in Latin America.


The firm provides high-quality assistance on tax matters and tax planning structures, including cross-border transactions involving transfer pricing and international tax treaty issues. It also handles complex cases tried at both the administrative and judicial levels.

M&A, Corporate & Foreign Investment:

TozziniFreire is a leader in Brazil’s M&A market and is actively involved in structuring high-profile transactions and executing all types of deals. TozziniFreire assists foreign investors in structuring and implementing multidisciplinary and multi-jurisdictional business transactions, advising on investment alternatives, corporate structures and in greenfield and brownfield projects.

Competition & Antitrust:

The firm provides assistance regarding merger reviews and anticompetitive conduct cases, including cartels and leniency matters, abuse of dominance and vertical restraints, with experienced professionals in corporate investigations and negotiations with the authorities.

Corporate Compliance & Investigation:

One of the first of its kind in Brazil, the practice has an eye on global trends and in-depth knowledge of corporate standards and practices for managing compliance and ethics issues. Its professionals are skilled in assessing corporate risks, conducting corporate investigations, developing and implementing specific programs based on the nature of the business and the risks identified.

White-Collar Crime:

The group is composed of professionals with technical knowledge, combativeness and extensive experience in representing clients through all phases of corporate and government investigations, taking advantage of the firm’s full-service capability.

Energy & Natural Resources:

TozziniFreire has been involved in several natural resources projects, including those related to non-renewable fuels and renewable energy. The firm is a pioneer in Brazil in climate change and carbon finance matters, and has been extremely active in the Brazilian ethanol and biodiesel sectors.

Real Estate:

The multidisciplinary practice provides advice on development and execution of large and structured real estate projects, as well as on several legal structures that make financial funding feasible for such projects. It has also been in the forefront of structuring agribusiness deals in Brazil.

Dispute Resolution – Litigation, Arbitration & Mediation:

The team is uniquely positioned to represent clients throughout Brazil in litigation and arbitration matters. It is frequently involved in Brazil’s most significant cases and its members also serve as arbitrators and legal experts. TozziniFreire is also routinely engaged to assist clients in commercial mediation and other methods of alternative dispute resolution.

Restructuring & Insolvency:

The recognised expertise in litigation, contracts, capital markets and financial transactions makes the firm particularly well-qualified to negotiate, protect creditors and investors or acquirers interests, draft and review reorganisation plans in the course of corporate, business and debt restructuring processes.

Banking & Finance:

The practice has a long history of representing local and international financial institutions and major companies, offering extensive knowledge in structuring all types of complex finance and derivatives transactions. It has strong expertise in setting up foreign banks in Brazil and Brazilian banks abroad, and in-depth expertise advising financial institutions on banking prudential regulation and compliance issues.

Capital Markets:

The team has assisted major clients in the most significant transactions and offers extensive experience in handling the placement of securities in domestic and international markets, proved expertise in structuring public offerings of agribusiness, infrastructure and real estate securities and investment funds, and advising on the rules of the Brazilian Securities Commission (CVM).