ブラジルに子会社を設立する前に、必要な期間を考慮し、ブラジルの子会社法に関するあらゆる側面を徹底的に検討する必要があります。
ブラジル子会社を設立する方法
You can choose from various types of corporate structures when establishing a Brazil subsidiary. The most common include Sociedade Limitada (Ltda.) and Sociedade Anônima (S.A.). Once you decide on a Brazil subsidiary structure, you must:
- 法人化のファイル記事。
- Register with the competent state Commercial Register (Junta Comercial), unless the entity type must register with a Civil Registry of Legal Entities.
- 納税者番号を取得してください。
- ブラジルのビザと銀行口座を自分で開設してください。
- 自治体内で営業するために営業許可を申請します。
- Register with Brazil’s Inscricao Estadual to pay taxes.
Newly formed companies may also need to apply for authorization to issue Notas Fiscais (AIDF), which allows you to print taxable documents, use and manufacture security forms, and more.
従業員がいなくても、事業開始後30日以内にブラジルの社会保障機関（INSS）に登録する必要がある場合もあります。
ブラジルの関連法
Brazil subsidiary laws do not require companies to have more than one shareholder or “quotaholder” to establish a Sociedade Limitada. A single-member Ltda. is commonly called a Sociedade Limitada Unipessoal and may be formed with one sole quotaholder. however, depending on your business model, you still might decide to have more than 1 shareholder. You can also incorporate a Sociedade Limitada using Articles of Association — locally known as Contrato Social — by complying with regional registration requirements.
At least one Brazil-resident administrator must generally manage the Sociedade Limitada, whether they are a quotaholder or not. Quotaholders should appoint this person in the Articles of Association or another corporate document.
You must also produce annual accounts for quotaholder approval, typically at an Annual Quotaholders’ Meeting or through a written quotaholder resolution. The minutes from that meeting must be publicly filed at the Commercial Registry in Brazil.
ブラジル子会社設立のメリット
ブラジルに子会社を設立することは、支店を開設するよりも有利な点があるかもしれない。国際的な会社は、ブラジルに拠点を置く会社に投資したり、提携したり、株主となってその会社を子会社にすることができます。 当該子会社はブラジルの子会社法によって完全に保護され、他のブラジル拠点の企業と同様に運営される。
Opening a branch, on the other hand, generally requires prior authorization from the Brazilian federal government. The competent authority may vary with current federal structures and regulated sectors may need additional approvals. The National Department of Trade Registration (DNRC) must evaluate the request. Due to this complexity, most third-party companies prefer setting up a subsidiary over opening a branch.
A Sociedade Limitada is usually the simplest and most flexible type of company you can start in Brazil. As a limited liability company, the parent company typically is not liable for any debts, litigation, or other compliance issues. You can also operate under a certain degree of independence from the parent company. The subsidiary in Brazil can run the business differently than the parent company to align with the country’s cultural customs.
その他の重要な考慮事項
You will need a significant amount of time to set up your Brazil subsidiary. On average, the setup process takes about 6–12 weeks. Complex or delayed cases can take more than 3 months. Although, because Brazil’s laws differ by state, opening a company in one region may be easier than in another region.
G-Pを使えば、新たな市場への参入が可能です。新たな法人を設立する必要はありません。
G-Pを使えば、競合他社を出し抜き、数ヶ月ではなく数分で新しい市場に参入できます。当社は、業界をリードする地域担当の人事および法務専門家チームと、当社の# 1グローバル成長プラットフォーム™組み合わせることで、 180 +カ国で法令を遵守した採用を支援し、現地法人や子会社を設立する必要性をなくします。
グローバルな成長プロセスを効率化する方法について、詳しくはお気軽にお問い合わせください。