The office “MARTIENA & PIM LAWYERS SOCIETY” develops activities focused on our client's needs.

Covering a wide range of legal issues, and equipped with multidisciplinary skills, we provide service and essential monitoring on judicial and extrajudicial cases.

Acting in a wide area of law, we count with qualified partners and professionals. We have the constant concern in providing the best and fastest solution for all cases that might be related to our clients, whether a company or a person, having as our main objective reaching excellence and transparency, offering safety, security, and seeking to enforce justice.


Tax Law

This area concerns exclusively in favour of our clients in relations with the government and revenue, specially related with tax, contributions, tax surveillance, among others.

Martiena & Pim has a vast knowledge in tax law, acting in all instances, federal, state and municipal areas, comprising:

• Compliance to government inspections and regulations;
• Auditing;
• Reports;
• Tax planning;
• Administrative processes, judicial processes;
• Placement in special taxation schemes;
• Special conditions for payment of tax debts in instalments;
• Corporate planning focused on tax pay reduction;
• Clearance of debts certificate in all instances;
• Tax credits, advantages, incentives;
• Compensations claims, tax refund and credit recovery;
• Regularization of foreign capital.

Labour Law

This segment of the law aims at the relationship between companies/employers and employees, focused on settling conflicts and minimizing the impacts caused from this relation, whether in the juridical or administrative area.

As an example, the advisory and consultancy provided by our office in labour law, comprises:

• Juridical assistance on different sectors of labour relations;
• Preventive labour analyses;
• Direct action in all procedure (claims, etc.);
• Continued consulting assistance focused on minimizing impacts;
• Reports;
• Trade union;
• Elaborate and review labour contracts;
• Optimization of costs and maximizing remuneration, respecting the local law;

Social Security Law

This segment seeks to defend the client in a preventive or judiciary way, aiming to adequate their situation to the current legislation and to the local social security system, mitigating risks that may cause significant impacts on their companies and those responsible.

Amongst all the acting areas, the role of the office includes:

• Follow up in all procedural stages;
• Continued assistance and consulting in social security law;
• Welfare Court Litigation;
• Complementary pension;
• Reports;
• Costs optimization and maximizing compensations, according to the law;
• Social security system contingencies management;
• Corporate restructuring focused on reducing pension costs.

Corporate Law

The consulting and advisory services focused on corporate law is the strongest area of the office. This area studies corporates structures and its consequences, whether referring to the shareholders or partners, where we have wide experience on:

• Advising shareholders in various corporative matters, including disputes and/or disagreements between members and the loss of “affectio societatis”;
• Assistance to individuals and corporations in starting a new company, associations, foundations, off shores, partnerships and other forms of organizations focused on business or entrepreneur activities;
• Debt renegotiation advisory and business reorganisation of companies in financial difficulties;
• Assistance on planning operations for foreign companies in the country;
• Company formation and structuring;
• Consultancy on acquisitions, transformations, reorganisations, M&A (mergers and acquisitions), buy/sell companies shares;
• Elaboration of memorandum and articles of companies, contractual alterations;
• Shareholders’ agreement, joint ventures, trusts, minute of shareholders’ meetings;
• Legal actions and Impugnation related to companies’ dissolutions;
• Corporate planning;
• Treaty shopping, rule shopping;
• Anti-bribery law;
• Corporate Governance.

Administrative law and competition

The administrative law and competition are an important area of the office. Both in the consultative or litigious advisory. Furthermore, regarding the administrative law, the office provides support and guidance on:

• Federal Acquisition Regulation/Procurements;
• Analysis and appeal of Procurement Notice;
• Development of juridical defences, representation and complaints in general;
• Monitoring all Bidding steps/Procurement Process;
• Elaboration of legal actions to challenge decisions taken during the bidding process;
• Elaboration of articles, memos and informative statements about administrative law in general;
• Administrative pleadings;
• Class actions/ Public civil actions.


The analyses, elaboration and revision of contracts have conferred our clients agility and safety in the proper and correct juridical structure for their transactions and relationships, such as: (modifiquei algumas coisas na introdução acima):

• Consortium, partnership and operational agreements; • Expenses assessment;
• Confidentiality and non-competitive agreements, protocol of intentions and memos;
• Buy/Sell and supply contracts;
• Constitution and restructure of credits, identification and implementation of warranties;
• Logistics;
• Contracts of sponsorship, publicity, merchandising, marketing, incentives and sales promotions, campaign and promotional events, prizes distributions; • Rent and loan of goods and properties;
• Services in general;
• Comercial representation, distribution, commercial concession and franchising;
• Terms of use of internet services and utilities, privacy politics and others contracts involving ecommerce.

Asset Protection

With the economic and investment rise, the risks that the family and personal patrimony, investors, entrepreneurs and business owners are taking increases concurrently.

“MARTIENA E PIM LAWYER SOCIETY” developed and has been improving, according to the law and its constant modifications, researches and studies exploring methods by which our clients can plan their and their family asset perpetuation, preparing these assets for future generations.

The methodology of asset protection involves, among other themes, operations with a specific corporate structure, e.g. holdings, focused on estate planning, such as other kinds of corporate structures that enables asset protection and perpetuation.

Asset protection can be summarized as a careful and prudent application of the rights to guarantee the personal/corporate’s asset preservation, by analysing the risks and the scenario that they are included.

These risks have several causes, such as economic crises, death of key people on business operations or even someone from the family, natural causes, competition, and the increase of tax burden, amongst others causes.

The protection does not lend itself on how it is possible to handle illegal operations to evade taxation or to con creditors, but to legally assure determined assets and to adhere the most beneficial tax regime to our client.

It is important to say that tax in Brazil exercises a social function, and we believe and understand that it should be paid correctly but our concern is to adapt our clients to the fairest taxation regime.

At this point, as a legislation expert, M&P acts through consultancy and juridical assistance aiming to assure the asset protection, securing for the client the best legal method to meet their security needs.

Civil Law

Civil law is present in our lives on a daily basis, it conducts almost every individuals and companies’ relations. In several cases, civil law is the main source of conflicts and, in most cases, there is only the need of a specific regulation.

This is why our professionals are constantly searching the excellence and improving themselves to be prepared to act at this wide area with competence.

Amongst the acting areas and conflicts derived from civil law, we operate in, among others, the following areas:

• Damage repair;
• Indemnities/Compensation Agreements;
• Charges and fees;
• Affirmative and Negative Covenant;
• Contract breach;
• Contract compliance;
• Civil responsibilities;
• International Business Law.

Consumer law

Consumer law is as present in our daily lives as other areas of the law.

Its essence is to regulate the relation between consumers and services providers, suppliers and vendors, where consumers are in a vulnerable situation.

In addition, it limits the market abusive practice and regulates the consumption relations, wherever consumer’s lawsuits are common when related to illegal charges, defect in acquired products and failing to provide services, and even more:

• Consumption and input;
• Adhesion contracts;
• Tie-in sales;
• Selling refusal;
• Readjustment in disagreement with the law or contract;
• False advertising;
• Product with defect/malfunction;
• Vendor, Manufacturer, Producer and seller responsibilities;
• Airline responsibility;
• Baggage loss and damage;
• Medical errors;
• Health insurance;
• Bank loans;
• Credit cards;
• Overdrafts;
• Analyses and bank contract review;
• Abusive and unfair terms;
• Undue Debtor List inclusion;
• Improper charges;

Family Law and Succession Planning

On FAMILY LAW area, our office seeks to preserve the client and their family will, their essence and family history, always taking into account their experiences.

The office acts in litigious, judiciary, and extrajudicial cases, including:

• Prenuptial agreement;
• Common-law marriage, judicial recognition and voluntary declaration;
• Divorce;
• Adoption;
• Paternity investigation;
• Alimony;
• Child custody;
• Visits regulation;
• Interdiction;
• Heritage and legacy;
• Parental alienation;
• Judicial interdiction;
• Inventory, lien on assets, and De bonis non;
• Wills and donations.

Real Estate and Property Law

In this area, the office acts in a preventive way, looking to adequate the clients circumstances to the law, defending their interests also in the judiciary.

Our areas of acting related to this area are, among others:

• Purchase and sale of properties;
• Purchase and acquisition commitment;
• Brokerage and SATI tax;
• Real states contracts and non-compliance;
• Rentals, eviction and ownership repossession;
• Indemnities and constructor’s responsibilities;
• Incorporation;
• Condominium;
• Dispossession;
• Mortgage and guarantee;
• Lotting or land division.


“The application of the law

is more important than its elaboration”

Thomas Jefferson



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+55 (11) 3255-4454


Av. Ipiranga, 318 – Bloco B – 5º Andar
Cj. 502 – República – CEP 01045-010 - São Paulo

Rio de Janeiro - Brasília - Porto Alegre - Curitiba e Santos.