Matheus Rocca

Partner

Experience

Matheus focuses on tax advisory and federal administrative tax litigation, with solid experience in taxation of the financial and capital markets, corporate reorganizations, regulated industries, particularly the energy sector, and international taxation.

He served at the Extraordinary Secretariat for Tax Reform within Brazil’s Ministry of Finance, where he contributed directly to the drafting of Complementary Law No. 214/2025 (Consumption Tax Reform). He coordinated the Technical Working Group on Renegotiation of Contracts and participated in Technical Working Groups on Financial Services, Real Estate Taxation Regime, and Administrative Tax Litigation.

He also contributed to significant bills of law, including Law No. 14,754 (investment funds and offshore structures) and Law No. 15,079 (global minimum corporate taxation of multinational groups).

Prior to his government service, Matheus practiced as a lawyer at Mariz de Oliveira e Siqueira Campos Advogados and Barbosa, Müssnich, Aragão (BMA).

Education
LL.B., University of São Paulo (USP).
Postgraduate Certificate in International Tax Law, Brazilian Institute of Tax Law (IBDT).