Money In Focus Strategic Intelligence | Brazil 2026 Market Outlook

Developed by FAS Advogados in cooperation with CMS

As Brazilian companies prepare for another year of regulatory change and economic recalibration, the law firm FAS Advogados in cooperation with CMS has released a new e-book that seeks to do what many executives say is increasingly difficult: separate signal from noise.

The publication, a legal and strategic outlook for 2026, examines the economic, regulatory and judicial forces most likely to influence corporate decisions in Brazil. Aimed at business leaders and investors, the report translates broad institutional trends into practical considerations for strategy, risk management and capital allocation.

Rather than offering sweeping predictions, the e-book takes a sector-by-sector approach to issues expected to occupy corporate agendas. Its scope runs from financial markets, tax and compliance to mergers and acquisitions, insurance, real estate and technology. It also explores developments in media and gaming, agribusiness, labor and social security law, dispute resolution and the hospitality and travel industries. Throughout, the emphasis is on applied analysis: where rules are tightening, where opportunities may open and where companies are most exposed to missteps.

The firm draws on its experience in structured transactions, strategic litigation and regulatory advisory to frame what it describes as “actionable insights.” Among the report’s focal points are the unfolding consequences of Brazil’s tax overhaul, the evolution of financing and credit structures, rising governance and compliance demands and the expanding role of artificial intelligence in both corporate and legal operations. The study also points to a cautious revival in mergers and acquisitions, driven less by exuberance than by financial discipline and selective bets.

“In a landscape defined by uncertainty and rapid transformation, the Legal Outlook 2026 was conceived as a tool for more grounded decision-making,” said Paulo Focaccia, managing partner of FAS Advogados in cooperatin with CMS. “It is not only about anticipating trends, but about equipping companies to evaluate risks and opportunities that directly affect how they plan and run their businesses.”

FAS Advogados operates in cooperation with the international network CMS, and the firm presents the publication as part of a broader effort to align legal advice with business strategy. The message, implicit but clear, is that legal risk in Brazil is no longer a back-office concern; it is a strategic variable.

Access the full digital report — available on a complimentary basis.