Galvez Valencio Advogados
PTEN
Glass towers along Avenida Paulista, São Paulo, in late afternoon light.
Avenida Paulista, São Paulo — The firm’s headquarters.

Brazilian legal counsel for precatórios, tax liabilities and judicial assets.

We advise creditors, heirs, companies, funds and investors through every stage of a judicial claim — from assessment to collection.

Talk to GVMeet the partners

Caroline Galvez and Gabriela Valencio answer personally for every mandate.

Start with your situation

I have a precatório to receive

Understand where the claim stands, regularize succession and decide on a settlement or an assignment.

For creditors and heirs

I represent a company, fund or investor

Tax liabilities and settlements; due diligence and legal portfolio management through collection.

For companies and investors

Two partners. No intermediaries.

Strategy, structuring and the critical points of each mandate are handled by the lawyers who sign it.

Caroline Galvez, partner at Galvez Valencio Advogados

Caroline Galvez

Partner · Public Law, Judicial Assets and Institutional Relations

  • More than 10 years in practice · Specialization in Tax Law
  • Served on the precatório committees of the Brazilian Federal Bar Council (OAB) and of IASP
Caroline Galvez on LinkedIn
Gabriela Valencio, partner at Galvez Valencio Advogados

Gabriela Valencio

Partner · Legal Operations, Structuring and Due Diligence

  • More than 18 years across public law and capital markets
  • Due diligence and portfolio management for FIDCs and banking institutions
Gabriela Valencio on LinkedIn
Meet the partners

What we solve

My precatório is stalled, or I inherited one.

  • Creditor standing for heirs and successions
  • Settlements and discounted offers
  • Assignment with legal certainty
For creditors and heirs

My company carries a tax liability.

  • Federal and state tax settlements
  • Offsetting liabilities with precatórios
  • Legal design of the liability
For companies and investors

We manage a portfolio of judicial assets.

  • Due diligence on claims and portfolios
  • Structuring of assignments and transactions
  • Management through collection
For companies and investors
See the full practice

From diligence to collection, every step documented.

For mandates that span the full life of a judicial claim, every step is recorded — documents, pending items and decisions. Clients follow along in a dedicated, restricted portal, from the first submission to the consolidated opinion.

  1. 01

    Due diligence

    Legal and documentary analysis of the claim or portfolio.

  2. 02

    Acquisition

    Structuring and formalization of the assignment or transaction.

  3. 03

    Regularization

    Creditor standing, successions and resolution of pending issues.

  4. 04

    Case management

    Monitoring of proceedings and of each public entity's acts.

  5. 05

    Liquidation

    Calculation and verification of the amounts due.

  6. 06

    Collection

    Requisition and effective receipt of the amounts.

A dedicated portal for every mandate

Documents, requests, pending items and the case file are kept in a restricted environment, accessible to the client throughout the mandate.

  • Document exchange in a single channel.
  • Requests and pending items always explicit.
  • A consolidated closing file with a final opinion.
Crop of the Galvez Valencio portal showing a case file with a court requisition letter, the assignor's documents and a consolidated opinion, each with a date and a download option. Demonstration environment with fictitious data.
GV portal (Portuguese interface) — demonstration environment, fictitious data.

Technical writing on precatórios, tax liabilities and judicial assets

Selected analysis on FIDC tax treatment, precatórios as an investment, and wealth and succession planning.

Tax reform6 min

Tax reform impacts on FIDCs: why fund governance now defines exposure to IBS and CBS

Brazilian tax reform adds a practical layer of analysis for FIDCs, especially around fund qualification, the nature of credit rights and governance.

Caroline Galvez · July 20, 2026

Read
  1. April 9, 2026Precatórios as investment assets: why expected returns depend on due diligence and skilled legal management
  2. August 24, 2026Brazilian asset-holding company: tax and succession planning require strategy
View all English insights
Avenida Paulista in São Paulo at dusk, looking down the avenue past a row of lampposts.

Need to decide on a precatório, a tax liability or a portfolio?

Speak directly with the lawyers who will run the case.

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