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Tax Reform and Contractual Certainty: A New Civil Code for a New Era

29/10/2025

The proposal currently under review in Brazil’s Senate would bring the most significant legislative update in 20 years, modernizing Brazilian Civil Law and aligning it with the digital age.

Bill No. 4/2025, now before the Federal Senate, proposes the most comprehensive update to Brazil’s Civil Code since its enactment in 2002. Drafted by a commission of legal scholars coordinated by Justice Luis Felipe Salomão of the STJ (Superior Court of Justice — Brazil’s highest court for non‑constitutional matters), the bill seeks to modernize, simplify, and adapt Civil Law to today’s social, economic, and technological realities.

Among the headline changes is the creation of an entire Book on Digital Law — a landmark for Brazilian legislation. This new section would address topics such as digital identity, electronic signatures, the use of artificial intelligence, and liability for damages in online environments, thereby providing greater legal certainty for digital interactions.

The text also innovates by introducing Neurorights — protections designed to safeguard the human mind against technologies capable of capturing or interfering with thoughts — and by recognizing Animal Sentience, acknowledging animals as beings capable of feeling, an ethically and legally significant advancement.

With an emphasis on transparency, ethics, and the protection of fundamental rights, the new Civil Code aims to reflect the transformation of contemporary society and prepare the country for the legal challenges of the digital era.

➡️ In the next article in this series, we’ll explore how these changes directly affect business relationships, contracts, and guarantees.

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