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.
From liabilities to portfolios: legal decisions treated as financial decisions.
Two starting points
Company or group with tax liabilities
Tax settlements, enrollment in applicable programs and offsets with precatórios, including the requirements and implementation needed in each case.
See our work for companiesFund, FIDC or investor
Due diligence, acquisition, structuring and continuous legal management of portfolios of precatórios and credit rights, from initial review through effective collection.
Explore portfolio managementFunds, 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.
Precatórios are court-ordered payment obligations of Brazilian government entities, arising from final, unappealable judgments. They are paid by the debtor entity under constitutional rules and chronological queues — which is why legal analysis of each claim, its chain of title and its position drives the entire lifecycle below.
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
- 01
Due diligence
Claim integrity, procedural risks and chain of title.
- 02
Acquisition
Transaction structuring, documentation and formalization of the assignment.
- 03
Regularization
Assignments, substitution, succession and document requirements.
- 04
Case management
Incidents, chronology, court procedures and critical events.
- 05
Liquidation
Settlements, payments and measures required for availability.
- 06
Collection
Legal work through effective crediting of the proceeds to the fund.
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.
- Individual and consolidated position
- Monitoring of each claim and an integrated portfolio view, including status, history, pending matters and relevant next actions.
- Title and court recognition
- Control of the assignment chain, substitution of the assignee, successions and issues that may compromise asset availability.
- Incidents and irregularities
- Identification, assessment and prioritization of procedural, documentary or registry issues requiring action.
- Settlements, payments and collections
- Management of the claim’s final events and measures required until proceeds are effectively available to the fund.
- Executive reporting
- Legal consolidation enabling administrators, managers and other advisors to monitor risks, progress and pending decisions.
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.
Tax settlement
Legal design of federal and state settlements, including eligibility, discounts, terms, collateral and ability to pay.
Offset with precatórios
Assessment and structuring of precatórios to offset negotiated debts, subject to the requirements of each program.
Implementation and engagement
Document preparation, filings, responses to requirements and engagement with the relevant authorities through implementation.
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.