Throughout 2022, there were several legislative innovations and changes in the understanding of the courts on matters of great relevance to the real estate market, such as the establishment and modification of theses on the incidence of ITBI, creation of the law that brought relevant changes for the public records law and other related laws, the creation of the SERP, and the law that promoted the modification of quorum for the changes of destination of condominiums, among others. In this way, the Real Estate Transactional and Investments team of Tauil & Chequer Advogados in association with Mayer Brown prepared a retrospective of the main legislative and jurisprudential claims that impacted the real estate market in the year 2022.

For more information about the topics raised in this annual report, please contact our Real Estate Transactional and Investments team.

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Founded in 2001, Tauil & Chequer Advogados is a full service law firm with approximately 90 lawyers and offices in Rio de Janeiro, São Paulo and Vitória. T&C represents local and international businesses on their domestic and cross-border activities and offers clients the full range of legal services including: corporate and M&A; debt and equity capital markets; banking and finance; employment and benefits; environmental; intellectual property; litigation and dispute resolution; restructuring, bankruptcy and insolvency; tax; and real estate. The firm has a particularly strong and longstanding presence in the energy, oil and gas and infrastructure industries as well as with pension and investment funds. In December 2009, T&C entered into an agreement to operate in association with Mayer Brown LLP and become "Tauil & Chequer Advogados in association with Mayer Brown LLP."

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This article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.