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Martinelli Advogados

Brazil

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Key contacts
Cônsoli: Breno Cônsoli
Quick facts
Partners

127

Total number of lawyers

365

Languages

English, French, German, Spanish and Portuguese

Network memberships

Union Internationale des Avocats (UIA)

Key practice areas
General corporate tax
Indirect tax
Tax
Transfer pricing
Firm overview

Martinelli Advogados is a leading full-service Brazilian law firm, recognized for combining technical excellence with a strong business-oriented approach. Founded in 1997, the firm has grown strategically across key Brazilian cities, building a national platform capable of delivering sophisticated legal solutions aligned with clients’ commercial objectives.

Our work is guided by a simple principle: different clients require different solutions. We position ourselves alongside our clients, offering tailored, strategic advice grounded in a deep understanding of their operations, industries and long-term goals. We do not see ourselves merely as external counsel, but as long-term business partners committed to sustainable growth and value creation.

Our multidisciplinary team of more than 750 professionals — including lawyers, consultants and advisers — delivers integrated legal and advisory services with agility, consistency and regulatory precision. Continuous professional development and technical training are central to our culture, ensuring that our teams combine legal expertise with execution capability and responsiveness.

Martinelli maintains a strong international outlook. Through participation in global networks and best-friend alliances with reputable law firms worldwide, we support foreign clients operating in Brazil and assist Brazilian companies in cross-border transactions and international expansion.

The firm’s core practice areas include tax (advisory and litigation), corporate and M&A, capital markets, compliance and investigations, dispute resolution, environmental law, international trade, labour and employment, regulatory, criminal law, pension funds, immigration and international tax.

We have particular strength in key industries such as agribusiness and cooperatives, automotive and metallurgy, pulp and paper, chemical and petrochemical, construction and infrastructure, energy, food and beverage, oil and gas, consumer goods and retail, textiles, timber, and transport and logistics. We also actively advise technology-driven businesses, including startups, venture capital funds and digital economy players.

Our national footprint includes offices in São Paulo, Rio de Janeiro, Belo Horizonte, Porto Alegre, Curitiba, Brasília, Florianópolis, Joinville, Maringá, Caxias do Sul, Campinas, Criciúma, Chapecó, Cascavel, Passo Fundo, Ribeirão Preto and Sinop — allowing us to operate with both regional proximity and national coordination.

Social Responsibility and ESG Commitment

Martinelli maintains a consistent commitment to social responsibility and citizenship initiatives. Through pro bono work and the Instituto Martinelli Solidariedade — the firm’s social arm, which recently completed 10 years of operation — we support initiatives aimed at improving education, healthcare access and social inclusion.

Since 2020, and renewed annually, Martinelli Advogados has been a signatory of the ODS SC National Movement and adheres to the UN Global Compact, aligning its strategies and operations with the 10 universal principles on Human Rights, Labour, Environment and Anti-Corruption. The firm is committed to contributing to the achievement of the 17 Sustainable Development Goals (SDGs), reinforcing its long-term vision of responsible growth and institutional sustainability.

Key practice areas
  • Business model optimisation
  • Cross-border project management
  • Economic modelling
  • IP management
  • Policy design
  • Technology services
  • APAs
  • Corporate taxes
  • Cost-sharing arrangements
  • Cryptocurrency
  • Environmental
  • Financial services
  • M&A
  • Restructuring
  • Technology
  • Transactions
  • Value chains
  • Arbitration
  • Audit defence
  • Audit support
  • Competition/anti-trust cases
  • Controversy management
  • Dispute resolution
  • Litigation
  • MAPs/ADRs
  • Pre-litigation
  • State aid
  • Customs
  • GST
  • Supply chains
  • VAT
  • International tax advisory
  • Tax consulting
  • Arbitration
  • Audit defence
  • Audit support
  • Business model optimisation
  • Business restructuring
  • Competition / anti-trust cases
  • Cost-sharing arrangements
  • Cross-border project management
  • Dispute resolution
  • Economic modelling
  • International tax planning
  • Litigation
  • TP policy design
  • TP risk management
Sector expertise
  • Accounting
  • Agriculture
  • Aviation
  • Automotive
  • Banking
  • Construction and materials
  • Consumer goods and services
  • Energy
  • Financial services
  • Fisheries and aquaculture
  • Food and beverage
  • Forestry
  • Healthcare
  • Industrials
  • Insurance
  • Investment management
  • Mining
  • Natural resources
  • Oil and gas
  • Pharmaceutical and life sciences
  • Real estate
  • Shipping
  • Social infrastructure
  • Tourism
  • Transport
Other offices
  • Joinville, 89203-560, Brasil
    Rua Coronel Santiago, 177, Anita Garibaldi
    Tel:       4721011800
    Email:  marketing@martinelli.adv.br
Address:
Av. Brig. Faria Lima
4300 - 9º andar, Itaim Bibi
São Paulo - SP, 04538-132
Tel:+554721011800 Email:Contact Us Web Address:http://www.martinelliadv.com.br
2026 Edition
General corporate tax
Tier 4
214 firms ranked
View full list

Tier 1

Deloitte
7 practice areas
View full profile
EY Terco
4 practice areas
View profile
Machado Associados Advogados & Consultores
7 practice areas
View full profile
Machado Meyer Sendacz & Opice Advogados
6 practice areas
View profile
Mariz de Oliveira & Siqueira Campos Advogados
6 practice areas
View profile
Pinheiro Neto Advogados
6 practice areas
View profile

Tier 2

BMA Advogados
7 practice areas
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Bichara Advogados
5 practice areas
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Brigagão Duque Estrada Advogados
3 practice areas
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Cescon Barrieu
5 practice areas
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Demarest Advogados
6 practice areas
View full profile
Dias de Souza Advogados Associados
5 practice areas
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Felsberg Advogados
6 practice areas
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Gaia Silva Gaede Advogados
6 practice areas
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KLA Advogados
6 practice areas
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Krakowiak Advogados
5 practice areas
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Lefosse Advogados
6 practice areas
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PwC
7 practice areas
View profile
Rolim Goulart Cardoso Advogados
5 practice areas
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TozziniFreire Advogados
6 practice areas
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Trench Rossi Watanabe
6 practice areas
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Ulhôa Canto Advogados
4 practice areas
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Veirano Advogados
6 practice areas
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Tier 3

ASBZ Advogados
6 practice areas
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Araújo e Policastro Advogados
5 practice areas
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Ayres Westin Advogados
5 practice areas
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Barros Carvalho Advogados Associados
2 practice areas
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Baruel Barreto Advogados
2 practice areas
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Campos Mello Advogados
3 practice areas
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Castro Barros Advogados
6 practice areas
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Daniel Diniz & Branco Advocacia Tributária e Aduaneira
5 practice areas
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Dias Carneiro Advogados
4 practice areas
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Duarte Garcia Serra Netto & Terra Advogados
2 practice areas
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Lavez Coutinho Advogados
3 practice areas
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Lobo de Rizzo Advogados
4 practice areas
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MJ Alves Burle e Viana Advogados
3 practice areas
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Madrona Advogados
5 practice areas
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Mannrich e Vasconcelos Advogados
4 practice areas
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Meirelles Costa Advogados
4 practice areas
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Mello Torres
6 practice areas
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Peixoto & Cury Advogados
5 practice areas
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Rayes & Fagundes Advogados Associados
6 practice areas
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Schneider Pugliese
3 practice areas
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Siqueira Castro Advogados
5 practice areas
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Stocche Forbes Advogados
6 practice areas
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Tauil & Chequer Advogados
5 practice areas
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Utumi Advogados
6 practice areas
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Vidigal Neto Advogados
5 practice areas
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Vieira Rezende Advogados
5 practice areas
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Tier 4

Abe Advogados
6 practice areas
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Almeida Advogados
2 practice areas
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Azevedo Sette Advogados
5 practice areas
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BRZ Advogados
3 practice areas
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Bastos Bari Vilela Zugman Advogados
5 practice areas
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Bueno Tax Lawyers
6 practice areas
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Candido Martins Advogados
5 practice areas
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Deccache Advogados
3 practice areas
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Diego Galbinski Advocacia
5 practice areas
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FAS Advogados, in cooperation with CMS
5 practice areas
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Fleury Coimbra & Rhomberg Advogados
6 practice areas
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Fraga Bekierman & Cristiano Advogados
6 practice areas
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Garrigues
6 practice areas
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Gasparini Barbosa e Freire Advogados
4 practice areas
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Huck Otranto Camargo Advogados
6 practice areas
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Junqueira Ie Advogados
5 practice areas
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Martinelli Advogados
4 practice areas
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Mattos Engelberg Echenique Advogados
4 practice areas
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Mauger Muniz Advogados
2 practice areas
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Nelson Wilians Advogados
5 practice areas
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Neves & Battendieri Advogados
6 practice areas
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Numeris Consultoria
3 practice areas
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PFM Associados
4 practice areas
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Silveiro Advogados
3 practice areas
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Terciotti Andrade Gomes Donato Advogados
5 practice areas
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Trouw & Fraga Advogados
5 practice areas
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VBD Advogados
5 practice areas
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Vieira da Rocha Machado Alves
5 practice areas
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Villemor Amaral
4 practice areas
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Tier 5

Abreu Goulart & Santos Advogados
5 practice areas
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Abreu Oliveira Naue Advogados
3 practice areas
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Almeida Prado Marx Tesser & Flor Advogados
3 practice areas
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B/luz
5 practice areas
View profile
BBMOV Advogados
3 practice areas
View profile
Balera Advogados
5 practice areas
View profile
Branco Consultores
2 practice areas
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Brasil Salomão and Matthes Advocacia
4 practice areas
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CBLM Advogados
2 practice areas
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CGM Advogados
6 practice areas
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CMARTINS Advogados
5 practice areas
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Censoni Advogados Associados
2 practice areas
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Cruz Campos Lobo Advogados
3 practice areas
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Fagundes Pagliard Advogados
5 practice areas
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Farroco Abreu Guarnieri Zotelli Advogados
4 practice areas
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Ferraz de Camargo & Matsunaga Advogados
3 practice areas
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Freitas & Vieira Advogados
5 practice areas
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Henriques Sociedade de Advogados
5 practice areas
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Ilarraz Advogados
2 practice areas
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Leite Tosto e Barros Advogados
5 practice areas
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Marchiori Sachet Barros & Dias Advogados
2 practice areas
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Mendes Advocacia e Consultoria
2 practice areas
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NHM Advogados
5 practice areas
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Santos Neto Advogados
5 practice areas
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Tess Advogados
2 practice areas
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Tognetti Advocacia
2 practice areas
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Urbano Vitalino Advogados
5 practice areas
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i2a Advogados
2 practice areas
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Other notable

Advocacia Fernando Rudge Leite
1 practice area
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Alma Law
3 practice areas
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Andrade Maia Advogados
1 practice area
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Araúz Advogados
5 practice areas
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Arrieiro Advogados
2 practice areas
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BBL – Becker Bruzzi Lameirão Advogados
2 practice areas
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BVA – Barreto Veiga Advogados
4 practice areas
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Bernardes & Advogados Associados
5 practice areas
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Braga Bastos & Sá Advogados
5 practice areas
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Briganti Advogados
4 practice areas
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Bronstein Zilberberg Chueiri & Potenza
3 practice areas
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Buttini de Moraes Sociedade de Advogados
5 practice areas
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CPMG Advocacia
3 practice areas
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Campos & Barros Advogados
5 practice areas
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Caputo Bastos e Serra
2 practice areas
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Champs Law
2 practice areas
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Chiarottino & Nicoletti Advogados
5 practice areas
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Coelho & Dalle Advogados
5 practice areas
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Coimbra Chaves & Batista Advogados
3 practice areas
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Crespo Gregio Advogados
2 practice areas
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Cunha Leão Advogados
1 practice area
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DDSA - De Luca Derenusson Schuttoff Advogados
5 practice areas
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DMGSA – Domingues Sociedade de Advogados
2 practice areas
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Da Fonte Advogados
2 practice areas
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Diego Joaquim & Advogados
2 practice areas
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Duarte Nardozza Advogados
2 practice areas
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Eduardo Cantelli Rocca
2 practice areas
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Elcio Reis & Advogados Associados
1 practice area
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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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Farracha de Castro Advogados
2 practice areas
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Feijó Lopes Advogados
2 practice areas
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Ferraro Rocha e Novaes Advogados
1 practice area
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Focaccia Amaral e Lamonica
1 practice area
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Fogaça Murphy Advogados
5 practice areas
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Fonseca Moreti Ito Stefano Advogados
2 practice areas
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Franco Leutewiler Henriques Advogados
2 practice areas
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GVM – Guimarães de Vieira de Melo Advogados
2 practice areas
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HLL & Pieri Advogados
1 practice area
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HRSA
6 practice areas
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IW Melcheds
5 practice areas
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Innocenti Advogados Associados
5 practice areas
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LFB Advogados
1 practice area
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Lacerda Diniz Advogados
5 practice areas
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Lacerda Gama Advogados
5 practice areas
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Ladir Franco Ribeiro Advogados
5 practice areas
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Lemos Associados Advocacia
1 practice area
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Lima Junior | Castro Ferreira Advogados
3 practice areas
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Loria Advogados
1 practice area
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MMR - Mastrocola Marcondes Rocha Advogados
5 practice areas
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Mallard Medeiros Advogados
5 practice areas
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Marcelo Cristiano Advogados
1 practice area
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Marins Bertoldi Advogados
5 practice areas
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Martins e Villac Advogados
2 practice areas
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Matarasso Advogados
2 practice areas
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Mauler Advogados
5 practice areas
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Mazzucco & Mello
5 practice areas
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Menna Barreto Advogados
3 practice areas
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Miguel Neto Advogados
2 practice areas
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Molina Advogados
3 practice areas
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Monteiro e Monteiro Advogados
5 practice areas
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Mundie Advogados
6 practice areas
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Nagelstein Law & Tax
2 practice areas
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Natal & Manssur Advogados
2 practice areas
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Neder e Romano Advogados
3 practice areas
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Oliveira e Olivi Advogados e Associados
5 practice areas
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Olivério Dal Fabbro Abid
5 practice areas
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PPF Advocacia
3 practice areas
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Passos e Sticca Advogados Associados (PSAA)
5 practice areas
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Peluso Guarita Borges e Resende Advogados
1 practice area
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Penna Marinho Advogados
1 practice area
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Porto Advogados
2 practice areas
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Queiroz & Lautenschläger Advogados
5 practice areas
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Renault Puretz da Gama e Pires Advogados
5 practice areas
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Romeiro Hermeto Ostronoff e Malagó Advogados
2 practice areas
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Romeu Amaral Advogados
5 practice areas
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Rossi Maffini & Milman
5 practice areas
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Rusu Tosto Barreto e Fenerich Advogados
1 practice area
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SABZ - Souza Araujo Butzer Zanchim Advogados
5 practice areas
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Severien Andrade Advogados
3 practice areas
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Sobral Dix & Hochman Advogados
1 practice area
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Souto Correa Advogados
3 practice areas
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TPC Advogados
2 practice areas
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Taube Toretta Advocacia Empresarial
2 practice areas
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Tilkian Marinelli Marrey Advogados
5 practice areas
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Treiger Grupenmacher Advogados Associados
3 practice areas
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Unikowski Advogados (UNK)
1 practice area
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VBSO Advogados
5 practice areas
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Viseu Advogados
5 practice areas
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William Freire Advogados Associados (WFAA)
2 practice areas
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Zanetti e Paes de Barros Advogados Associados
1 practice area
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Zonenschein Advocacia
1 practice area
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Indirect tax
Tier 4
64 firms ranked
View full list

Tier 1

Deloitte
7 practice areas
View full profile
Demarest Advogados
6 practice areas
View full profile
Dias de Souza Advogados Associados
5 practice areas
View profile
Lefosse Advogados
6 practice areas
View profile
Machado Associados Advogados & Consultores
7 practice areas
View full profile
Machado Meyer Sendacz & Opice Advogados
6 practice areas
View profile
Pinheiro Neto Advogados
6 practice areas
View profile

Tier 2

ASBZ Advogados
6 practice areas
View profile
Advocacia Lunardelli
3 practice areas
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Ayres Westin Advogados
5 practice areas
View full profile
BMA Advogados
7 practice areas
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Felsberg Advogados
6 practice areas
View profile
Fleury Coimbra & Rhomberg Advogados
6 practice areas
View profile
Gaia Silva Gaede Advogados
6 practice areas
View profile
Henriques Sociedade de Advogados
5 practice areas
View profile
Mattos Engelberg Echenique Advogados
4 practice areas
View profile
Peixoto & Cury Advogados
5 practice areas
View profile
Rolim Goulart Cardoso Advogados
5 practice areas
View profile
Siqueira Castro Advogados
5 practice areas
View profile
Stocche Forbes Advogados
6 practice areas
View profile
TozziniFreire Advogados
6 practice areas
View profile
Trench Rossi Watanabe
6 practice areas
View profile
Trouw & Fraga Advogados
5 practice areas
View profile
Veirano Advogados
6 practice areas
View profile
Vieira Rezende Advogados
5 practice areas
View profile
Vieira da Rocha Machado Alves
5 practice areas
View profile

Tier 3

Abe Advogados
6 practice areas
View profile
Araújo e Policastro Advogados
5 practice areas
View full profile
Brasil Salomão and Matthes Advocacia
4 practice areas
View profile
Bueno Tax Lawyers
6 practice areas
View profile
Buttini de Moraes Sociedade de Advogados
5 practice areas
View full profile
CGM Advogados
6 practice areas
View full profile
Castro Barros Advogados
6 practice areas
View profile
Diego Galbinski Advocacia
5 practice areas
View profile
Ernesto Borges Advogados
4 practice areas
View full profile
FIUS - Finocchio & Ustra Sociedade de Advogados
4 practice areas
View full profile
Freitas & Vieira Advogados
5 practice areas
View profile
Gasparini Barbosa e Freire Advogados
4 practice areas
View profile
Huck Otranto Camargo Advogados
6 practice areas
View profile
KLA Advogados
6 practice areas
View profile
Madrona Advogados
5 practice areas
View profile
Neves & Battendieri Advogados
6 practice areas
View profile
Rayes & Fagundes Advogados Associados
6 practice areas
View profile
Roque Carrazza Advogados Associados
5 practice areas
View profile

Tier 4

Briganti Advogados
4 practice areas
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HRSA
6 practice areas
View profile
Leite Tosto e Barros Advogados
5 practice areas
View profile
Lima Junior | Castro Ferreira Advogados
3 practice areas
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Martinelli Advogados
4 practice areas
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Oliveira e Olivi Advogados e Associados
5 practice areas
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Troli Stábile Rodrigues Advogados
4 practice areas
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Villemor Amaral
4 practice areas
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Other notable

Abreu Oliveira Naue Advogados
3 practice areas
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Leal Cotrim Jansen Advogados
1 practice area
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Mazzucco & Mello
5 practice areas
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PFM Associados
4 practice areas
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Taube Toretta Advocacia Empresarial
2 practice areas
View profile
Ulhôa Canto Advogados
4 practice areas
View profile
Transfer pricing
Tier 3
44 firms ranked
View full list

Tier 1

Deloitte
7 practice areas
View full profile
EY Terco
4 practice areas
View profile
KLA Advogados
6 practice areas
View profile
Pinheiro Neto Advogados
6 practice areas
View profile
Trench Rossi Watanabe
6 practice areas
View profile

Tier 2

BaseFirma
3 practice areas
View profile
Gaia Silva Gaede Advogados
6 practice areas
View profile
Lefosse Advogados
6 practice areas
View profile
Lobo de Rizzo Advogados
4 practice areas
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Machado Associados Advogados & Consultores
7 practice areas
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Machado Meyer Sendacz & Opice Advogados
6 practice areas
View profile
Mariz de Oliveira & Siqueira Campos Advogados
6 practice areas
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PwC
7 practice areas
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Rolim Goulart Cardoso Advogados
5 practice areas
View profile

Tier 3

ASBZ Advogados
6 practice areas
View profile
Abe Advogados
6 practice areas
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BMA Advogados
7 practice areas
View profile
Bichara Advogados
5 practice areas
View profile
Bueno Tax Lawyers
6 practice areas
View profile
Castro Barros Advogados
6 practice areas
View profile
Demarest Advogados
6 practice areas
View full profile
Dias Carneiro Advogados
4 practice areas
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Felsberg Advogados
6 practice areas
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Fraga Bekierman & Cristiano Advogados
6 practice areas
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Garrigues
6 practice areas
View full profile
Mannrich e Vasconcelos Advogados
4 practice areas
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Martinelli Advogados
4 practice areas
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Santos Neto Advogados
5 practice areas
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Siqueira Castro Advogados
5 practice areas
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Stocche Forbes Advogados
6 practice areas
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TP Consulting
3 practice areas
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TozziniFreire Advogados
6 practice areas
View profile
Veirano Advogados
6 practice areas
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Other notable

Fleury Coimbra & Rhomberg Advogados
6 practice areas
View profile
Huck Otranto Camargo Advogados
6 practice areas
View profile
Mello Torres
6 practice areas
View full profile
Neves & Battendieri Advogados
6 practice areas
View profile
Numeris Consultoria
3 practice areas
View profile
Rayes & Fagundes Advogados Associados
6 practice areas
View profile
Overview

Martinelli Advogados is composed of over 1,000 staff members and is present in 18 offices. The firm is well known for its tax work, working with many foreign law firms and having a particular focus in tax consulting. The firm is also involved in tax reviews, planning, and advice. The team regularly advises companies with large international footprints and uses a unique approach to review tax works, identifying legal alternatives for reducing the client’s tax burden.   

During the research cycle, Martinelli Advogados took on a major tobacco company as a client and provided comprehensive legal advice pertaining to tax compliance. They evaluated hundreds of actions at multiple levels of court, and were able to successfully set legal precedent and also achieve maximal results for their client. Martinelli Advogados also took on an indirect tax case for a major energy client. Their work involved recovery of tax credits, and they were able to set legal precedent in this matter as well.   

In the past year, Martinelli Advogados welcomed two new partners, Bianca Rothschild and Bruno Frydman Menaged.  

Client feedback

“Martinelli does a lot and has strong practitioners”  

“Martinelli is huge and very focused on tax”

Consoli, a tax partner at Brazilian law firm Martinelli Advogados, tells ITR about the importance of staying at the coalface and constantly learning
Brazilian firm welcomes experienced practitioner from a acountancy firm
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