For companies, funds and investors

Legal strategy for tax liabilities and judicial asset portfolios.

For companies, we structure solutions for tax liabilities. For funds, FIDCs and investors, we conduct diligence and legal portfolio management through collection.

Funds, FIDCs and investors

Legal management of precatório portfolios, from due diligence through collection.

Galvez Valencio monitors the litigation and events affecting each claim, organizing risks, pending matters and next steps into a consolidated legal view of the portfolio.

Due diligence informs the acquisition and determines what enters the portfolio. Legal management moves each claim through the path required for collection by the fund.

Scope across the lifecycle

  1. 01

    Due diligence

    Claim integrity, procedural risks and chain of title.

  2. 02

    Acquisition

    Transaction structuring, documentation and formalization of the assignment.

  3. 03

    Regularization

    Assignments, substitution, succession and document requirements.

  4. 04

    Case management

    Incidents, chronology, court procedures and critical events.

  5. 05

    Liquidation

    Settlements, payments and measures required for availability.

  6. 06

    Collection

    Legal work through effective crediting of the proceeds to the fund.

Portfolio view

Legal information organized for those making decisions

Management is more than monitoring a docket. Each event is read for the impact it produces on the claim and on the portfolio as a whole.

  1. Individual and consolidated position

    Monitoring of each claim and an integrated portfolio view, including status, history, pending matters and relevant next actions.

  2. Title and court recognition

    Control of the assignment chain, substitution of the assignee, successions and issues that may compromise asset availability.

  3. Incidents and irregularities

    Identification, assessment and prioritization of procedural, documentary or registry issues requiring action.

  4. Settlements, payments and collections

    Management of the claim’s final events and measures required until proceeds are effectively available to the fund.

  5. Executive reporting

    Legal consolidation enabling administrators, managers and other advisors to monitor risks, progress and pending decisions.

Companies and economic groups

Tax liabilities treated as a legal and financial decision

Our work starts from the composition of the liability, available cash and legally applicable alternatives to structure an executable solution.

  1. Tax settlement

    Legal design of federal and state settlements, including eligibility, discounts, terms, collateral and ability to pay.

  2. Offset with precatórios

    Assessment and structuring of precatórios to offset negotiated debts, subject to the requirements of each program.

  3. Implementation and engagement

    Document preparation, filings, responses to requirements and engagement with the relevant authorities through implementation.

Leading the mandate

The work does not end with an opinion or a signature

Caroline Galvez and Gabriela Valencio personally lead the strategy, structuring and critical execution points of each portfolio or transaction, maintaining direct client engagement throughout the mandate.

Engagement with courts, government entities, counterparties, administrators, managers and other advisors combines legal judgment, operational command and an understanding of the mandate’s economic objective.

The information on this page is legal and institutional in nature. It does not constitute an offer, distribution or recommendation to invest, nor a promise of return, value or timing.

Separate roles, coordinated work

Galvez Valencio provides Brazilian legal counsel, due diligence opinions and legal structuring. Lummen Ativos Judiciais is a separate organization providing market research, origination, operations and portfolio-platform services in Brazil.

Need legal counsel for a portfolio or tax liability?

The initial conversation helps us understand the structure, critical issues and current stage of the mandate.