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FIUS - Finocchio & Ustra Sociedade de Advogados

Brazil

2026_ITR World Tax Recommended Firm.png
2026_ITR World Tax Ranked 3+ Years.png
Key contacts
Partner: Bruno M. Santo
Partner: Octávio Ustra
Partner: Leandro Lucon
Quick facts
Number of partners

16

Number of advisors

130

Network memberships

GLA, ABRH, IBEF, AMCHAM, IBREI

Languages

Portuguese, English, Spanish, German, Italian

Key practice areas
General corporate tax
Indirect tax
Tax
Transactional tax
Firm overview

Finocchio & Ustra (FIUS) is a full-service law firm focused on understanding and improving its clients’ businesses. Placing the client at the center and harnesses multidisciplinary efforts to mitigate risks and deliver strategic, innovative, reliable, and effective solutions. FIUS is incredibly proud to have an extremely talented team with approximately 250 individuals who operate within an ethical and collaborative environment, continually preparing for upcoming corporate challenges. The firm's core values revolve around respect, innovation, and excellence. Established in Campinas for 22 years, with additional branches in Ribeirão Preto, São José dos Campos, and São Paulo, FIUS has a strong presence in the state of São Paulo, as well as associates throughout Brazil and abroad.

Connect with us
Key practice areas
 

Here’s the formatted version, keeping the structure clean with bold main categories and bullet points for subcategories:


Corporate Tax Matters

  • M&A
  • Financial services
  • Corporate taxes
  • Cross-border project management
  • Restructuring
  • Cost-sharing arrangements
  • Transactions
  • Environmental
  • Technology
  • Cryptocurrency
  • Value chains

Dispute Resolution

  • Litigation
  • Audit defence
  • Audit support
  • Pre-litigation
  • Dispute resolution
  • Controversy management

Tax Advisory

  • Tax consulting
  • International tax advisory

Indirect Tax

  • Customs
  • VAT
  • GST
  • Supply chains
Key practice contacts

Corporate Income Tax Advisory
Bruno Santo and Leandro Lucon
Partners

bruno.santo@fius.com.br
leandro.lucon@fius.com.br

Recent matter highlights

Sector expertise
  • Agriculture
  • Automotive
  • Aviation
  • Banking
  • Construction and materials
  • Consumer goods and services
  • Energy
  • Financial services
  • Fisheries and aquaculture
  • Food and beverage
  • Forestry
  • Gaming
  • Government and public policy
  • Healthcare
  • Industrials
  • Insurance
  • Investment management
  • Media
  • Mining
  • Natural resources
  • Oil and gas
  • Pharma and life sciences
  • Real estate
  • Shipping
  • Social infrastructure
  • Tech and telecoms
  • Tourism
  • Transport
  • Utilities
Other offices

Av. Pacaembu, 1976, Sala 17 - Pacaembu, São Paulo/SP.

Av. Carlos Maria Auricchio, 70 – Jardim Aquárius, São José dos Campos/SP.

Av. Presidente Vargas, 2121 – Sala 2406 – Jardim Santa Angela, Ribeirão Preto/SP.

Address:
Av. Bailarina Selma Parada, 505 – Sky Galleria –
Jd. Madalena Campinas/SP CEP: 13092-599
Tel:+55 (19) 3552-6176 Email:Contact Us Web Address:https://www.fius.com.br/
2026 Edition
General corporate tax
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Candido Martins Advogados
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Deccache Advogados
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Diego Galbinski Advocacia
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Fleury Coimbra & Rhomberg Advogados
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BVA – Barreto Veiga Advogados
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FIUS - Finocchio & Ustra Sociedade de Advogados
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Lemos Associados Advocacia
1 practice area
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MMR - Mastrocola Marcondes Rocha Advogados
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1 practice area
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Mauler Advogados
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1 practice area
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Zonenschein Advocacia
1 practice area
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Indirect tax
Tier 3
64 firms ranked
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Tier 1

Deloitte
7 practice areas
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Demarest Advogados
6 practice areas
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5 practice areas
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Lefosse Advogados
6 practice areas
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7 practice areas
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Pinheiro Neto Advogados
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Tier 2

ASBZ Advogados
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3 practice areas
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6 practice areas
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Mattos Engelberg Echenique Advogados
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Peixoto & Cury Advogados
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Rolim Goulart Cardoso Advogados
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6 practice areas
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Trouw & Fraga Advogados
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5 practice areas
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Vieira da Rocha Machado Alves
5 practice areas
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Tier 3

Abe Advogados
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5 practice areas
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6 practice areas
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5 practice areas
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6 practice areas
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Diego Galbinski Advocacia
5 practice areas
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Ernesto Borges Advogados
4 practice areas
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FIUS - Finocchio & Ustra Sociedade de Advogados
4 practice areas
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Freitas & Vieira Advogados
5 practice areas
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4 practice areas
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6 practice areas
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KLA Advogados
6 practice areas
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Tier 4

Briganti Advogados
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HRSA
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Leite Tosto e Barros Advogados
5 practice areas
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3 practice areas
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4 practice areas
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4 practice areas
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Abreu Oliveira Naue Advogados
3 practice areas
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1 practice area
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5 practice areas
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4 practice areas
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Overview

Finocchio & Ustra Sociedade de Advogados’s (FIUS) team is composed of 70 professionals, ranging from accountants and specialists to lawyers and technical practitioners. The tax practice specializes in international taxation, tax planning and litigation services in association with accountants and trade specialists. Based in Campinas the firm is trusted counsel for prestigious multinationals with operations in São Paulo. The firm also takes pride in being highly connected to innovation by developing active software and releasing a tax calculator, among other projects.   

Partners Juliana Camargo Amaro and Anna Maria Rizzo e Zocchio led a high value controversy case for a high level biotechnological firm. They were able to successfully advise their client and provide significant economic savings for the firm. FIUS also worked with a major national ice cream chain in a highly strategic and dynamic controversy case. They successfully instituted adjustments to comply with changes in the Brazilian tax landscape.  

Júlia Ferreira Cossi and Felipe Moraes Martins exited the team last year. FIUS recently welcomed two new practitioners: Bruno Felipe Ferreira and Ariana de Paula Andrade.  

Client feedback

“FIUS is very large and notable.” 

Linked Reviews
Tax

The FIUS tax practice is specialised in international taxation, tax planning and litigation services in association with accountants and trade specialists. Based in Campinas the firm is trusted counsel for prestigious multinationals with operations in São Paulo. Partner Bruno Marques Santo is complemented by five senior practitioners.

Details of the firm’s work and clients remains confidential.

Coordinator, Rodrigo Ferreira, left the firm for KMPG during the research period. However, the firm welcomed a customs litigation lead, Rebeca Ayres, previously from Timmermans Advogados, and an indirect tax senior associate, Hozana Lima, previously from PwC in the same space.

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