Tax advisory
Does your company carry tax liabilities? We structure transactions with judicial credits and/or precatórios to reduce tax debt at a discount, where the debtor entity’s legislation allows it.
In certain circumstances provided for in the legislation of the debtor public entity, judicial credits can be used to reduce or extinguish tax debt. It is not a route open to every debt or every entity — which is why the work begins with a feasibility study rather than with a promise.
The initial assessment is free of charge. Nothing is signed at this stage.
- Level of the debt
- State
- Status
- On the public debt register
- Legal basis at the entity
- to be verified
- Matching credit
- same debtor entity
- Formalisation
- Public deed
- Follow-through
- until the entity decides
- Legal reading
- by your lawyer
These are the fields the feasibility study fills in for your company. No transaction is proposed before the debtor entity's legal basis has been identified in writing.
The survey comes before any transaction. If your lawyer concludes there is no legal basis at the debtor entity, we stop there — and the material already gathered on your liabilities stays with the company.
Every structure we propose comes with the debtor entity's authorising rule set out in writing, for your lawyer to assess. Nexus identifies the rule and builds the transaction; the legal reading belongs to the lawyer. Without that rule identified, we do not present a transaction.
The public deed gives the assignment form and proof and narrows any later dispute over title to the credit — protection for the company, not paperwork for us. It does not remove the risk of disallowance or of a tax assessment. And it can be signed by video call on e-Notariado, Brazil's national notarial platform, with a digital certificate, with nobody having to travel. e-Notariado does not accredit or endorse Nexus.
We work alongside your accountant and your legal team, not around them. They receive the same documents you do.
The cost of living with the debt
Tax debt does not just lock up cash. It locks up your clearance certificate, your credit and your next contract.
The clearance certificate disappears
Without a tax clearance certificate the company cannot qualify in public procurement — tax regularity is a condition of qualification under Brazil's Law 14.133/2021, arts. 62(III) and 68 — and the certificate is also commonly required in financing and in private contracts.
Instalment plans eat the cash
An instalment plan fixes the certificate and creates a long fixed cost, with interest, exactly when cash is already tight.
The poorly grounded structure bills you later
Poorly grounded structures settle the debt today and may produce an assessment notice tomorrow: the debt returns, now with a statutory penalty and interest on top.
That is why we do not start with the transaction. We start with the study that says whether it is possible in your case, under the legislation of the entity your company owes.
The work, step by step
How the tax offsetting works
Every step produces a document. You decide whether to go on or stop based on what is written down, not on a conversation.
Liability survey
Mapping of the company's federal, state and municipal debts and the status of each: under collection, entered on the public debt register, in an instalment plan, or under dispute in court.
Feasibility study
We assemble the picture of the debt together with the rules the debtor entity has published on offsetting, organised for legal reading. That reading — whether the rule authorises the transaction in your case — is done by your lawyer or by a lawyer you appoint. This is the step that says whether a route exists, and the step that may conclude that none does.
Search for matching credits
A search for judicial credits against the same debtor entity, in an amount and of a nature suited to the debt to be reduced. We work with federal and state credits — the liability survey also covers municipal debt, but the transaction itself does not.
Structuring the transaction
Acquisition of the credit and formalisation by public deed — which can be executed electronically, by video call, on Brazil's e-Notariado platform. The filing with the entity is made by the company or by its lawyer, with Nexus alongside. Every document is presented to the company before anything is signed.
Follow-through to the entity's decision
We keep track of deadlines and documents and report every response from the entity through to the final decision on the write-off — favourable or not. Answering any such response is your lawyer's role. The work does not end when the contract is signed.
Formalisation and reach
How the transaction holds up
The assignment deed is signed by video call on e-Notariado, the platform of Brazil's Notaries' College, with a digital certificate and with nobody having to travel. e-Notariado does not accredit or endorse Nexus.
In person and online, across the whole country. The liability survey covers all three levels of government; the transaction itself is structured with federal and state credits.
Frequently asked questions
What companies ask before they start
Does the initial assessment cost anything?
No. The liability survey and the assembly of the feasibility material are carried out at no cost and with no obligation. Nothing is signed at this stage, and our fee is stated in writing before any transaction.
Does this work for any debt?
No. It depends on the nature of the debt, on the debtor entity and on whether that entity has a legal basis for offsetting. That is exactly what the feasibility study answers.
Is there a risk of being assessed later?
Every transaction involving tax debt carries risk, and it would be wrong to say otherwise. What we do is work to reduce it within our part: we do not present a transaction without setting out in writing the debtor entity's rule on offsetting, formalisation is by public deed, and your legal and accounting teams assess it before signature.
How long does it take?
There is no fixed deadline, and a firm estimate at this stage would have no basis. The liability survey can take weeks, and what determines that time is how ready and how consistent the company's existing tax and accounting records are. Once the survey is complete we build the administrative and legal timeline for settling the debts with judicial credits — and it is that timeline that applies, not a generic estimate.
Does my accountant need to be involved?
We strongly recommend it, from the start. Your accountant knows the company's tax history and will be the one following the write-off through the systems. We work alongside them whenever the company authorises it.
Is Nexus a law firm?
No. Nexus is a business brokerage and consulting company. It does not provide legal services, does not issue legal opinions, does not represent anyone in court and does not replace your company's legal team. Where a transaction calls for a legal reading, that reading is done by your lawyer or by a lawyer you appoint.
First step
Request an assessment of your liabilities
Fill in the form or talk to us directly. At this stage your company signs nothing and pays nothing — the point is to understand the liability and tell you whether a viable route exists.
Timing depends on how ready and how consistent your tax and accounting records are. If there is no viable route, we say so — and the conversation ends there.
In person and online, across the whole of Brazil.