About us

Tax architecture for Brazil in transformation.  

Brazil’s tax system is undergoing a profound change.

The Consumption Tax Reform is reshaping the entire system for taxing productive activity, combining multiple federal, state, and municipal taxes into a globally aligned Goods and Services Tax (GST).

Taxpayers and governments will go through a challenging transition period between 2026 and 2032. These will be years of intense work, requiring an intense commitment to the Reform’s core objectives: simplification, reduction of litigation, a broad tax base, full input tax credits, and exemption of exports and capital expenditures.

Income and wealth taxation are being debated across the world, with countries proposing measures aimed at increasing tax fairness and neutrality.

Global solutions are being designed and redesigned, such as OECD’s Pillar Two. In parallel, Brazil, like many other countries, is moving forward with its own changes to income taxation, including the taxation of dividends and high-income individuals.

Loria Advogados was conceived to assist companies and families navigate this complex period of transformation in the tax framework. We act as a compass, guiding taxpayers through this transition and supporting each necessary adjustment to address new challenges.

Our partners have been working together for over 20 years, combining experience in tax advisory and tax litigation at leading law firms and at the public-sector, including work at the Extraordinary Secretariat for Tax Reform within Brazil’s Ministry of Finance.

Our Values

Every professional at Loria Advogados chose to be here for a clear reason: to operate at the forefront of developing highly technical and sophisticated tax-law solutions, tailored to our clients’ businesses and grounded in a strong institutional perspective.
We operate with uncompromising technical standards. We are relentless in delivering the highest level of quality to our clients and driven by the goal of exceeding their expectations.

We develop a deep understanding of our clients’ businesses and adapt our services to their specific needs.

We believe it is possible to practice Tax Law responsibly, mitigating risks and identifying opportunities for taxpayers within the boundaries of the law and ethics. We are fully aware of the importance of a well-designed, fair, and efficient tax system for the country’s economic and social development. This is our institutional vision.

Our Culture

We intentionally build every day a culture that is transparent, collaborative, respectful, and of continuous learning. We build and grow together.

Our team is composed of experienced professionals, coming from leading law firms and bringing the qualifications required to handle the complexity of the matters we address. We do not believe in rigid divisions between advisory and litigation, direct and indirect taxes, or tax reform. Instead, we work in an integrated and collaborative manner, broadening our perspective and delivering better outcomes for our clients.

Our Purpose

To be recognized as a leading firm in addressing complex tax challenges, with technical independence and the trust and respect of the public and private sectors.