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ALERT - Limited-Liability Sole Proprietorship (EIRELI) may be incorporated by a Legal Entity
10/05/2017

Since May 2nd, 2017, with the entry in force of Normative Instruction NI DREI No. 38 / 2017, including its Annex V, i.e., the new Registration Manual of Limited-Liability Sole Proprietorship – EIRELI, the Department of Commercial Registry and Integration ("DREI") adopted the position that a legal entity may incorporate EIRELI.

 

 

The new Manual, in its item 1.2, henceforth expressly sets forth that the “EIRELI may be incorporated both by Brazilian or foreign individuals or legal entities”.

 

 

The DREI is the body that in 2013 replaced the National Department of Commercial Registry ("DNRC"), assuming all its functions, including the establishment of rules and guidelines for filing of corporate documents in the Public Commercial Registry of Companies and Related Activities.

 

 

This is an expected alteration of the previous position adopted by the former DNRC (NI DRNC No. 117 / 2011) and subsequently reiterated by the DREI (through NI DREI No. 10 / 133), which interpreted Article 980-A of the Civil Code in the sense that only individuals could be the owners of a EIRELI. Such interpretation differed from the doctrine and case law, which understood that there was no limitation for the owner of an EIRELI to be an individual or legal entity.

 

Thus, as of May, the already incorporated Limited Liability Companies (LTDAs), whose ownership structure is composed of legal entities, may be reduced to a single quotaholder legal entity (either Brazilian or foreign) through concentration of quotas, and consequently transformed into an EIRELI.

 

 

Such alteration represents a new alternative for foreign companies that invest in Brazil, since, in practice, means a new alternative that will reflect in cost-savings and reduction of red-tape procedures in the incorporation and maintenance of the their subsidiaries in Brazil.

 

 

It is worth noting that the EIRELI corresponds to a corporate type of limited liability that is subject to the same rules of a Limited Liability Company (LTDA), whenever applicable.

 

Moreover, it is of utmost importance the proviso that since the moment of its incorporation, the EIRELI shall always keep a capital stock equal or superior to 100 (one hundred) times the highest minimum wage in force in Brazil (on the date of the filing).

 

In this sense, it should be noted that the current minimum wage in Brazil is R$ 937.00, hence, currently, the minimum capital stock for the incorporation or transformation of a EIRELI is R$ 93,700.00, fully paid-up.

 

 

Nevertheless, in its items 1.2.4 and 1.2.7c., the new Manual lays down that it is unnecessary to update of the capital stock, by alteration, and/or decision of the holder, when there is an alteration in the value set by the Federal Government. However, should there be any other amendment of data; the capital stock shall be updated.

 

At last, it also worth highlight that the EIRELI’s capital stock must also be always fully and duly paid-up, either in the incorporation or in future capital stock increases.


Corporate Team

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