EIRELI vs. LTDA simple

HusamAbboud 553 views 2 slides Dec 28, 2013
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About This Presentation

EIRELI: Individual (Single-Member) Limited Liability Company
EMPRESA INDIVIDUAL DE RESPONSABILIDADE LIMITADA – EIRELI
- EIRELI vs. LTDA -


Slide Content

Establish Brazil | R. Peixoto Gomide, 445 - Jardim Paulista, São Paulo, CEP 01409-001- Brazil

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Sao Paulo, 2012







EIRELI: Individual (Single-Member) Limited Liability
Company
EMPRESA INDIVIDUAL DE RESPONSABILIDADE LIMITADA – EIRELI
- EIRELI vs. LTDA -
LTDA EIRELI
Owner  Min. 2 Quotaholders
(at least two partners)
 Quotaholders can be
individuals or legal
entities
 Quotaholders can
own/participate in as
many LTDA as he want
 One Quotaholders
(Individual to own 100% of
company)
 Quotaholders can be
only Individuals
 Quotaholders can only
own one single EIRELI
Liability limited to the amount of
participation on corporate
capital
limited to the amount of the
corporate capital
Name  It should contain the
abbreviation “LTDA”
 Contain Company
Purpose
 it should contain the
abbreviation “EIRELI”
 Contain Company
Purpose
Capital  No minimum capital
i

 No obligation for paying
the capital up-front
 100 time highest
minimum salary
ii

 Capital should be fully
paid up-front

Establish Brazil | R. Peixoto Gomide, 445 - Jardim Paulista, São Paulo, CEP 01409-001- Brazil

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Conversion Can be converted to S.A, or
EIRELI
iii

Can be converted to LTDA, or
S.A
Management Brazilian or foreigner with
permanent residency
Brazilian or foreigner with
permanent residency
Including new Quotaholders 75% approval of the existing
Quotaholders
Not possible, company shall be
converted to LTDA
Amendment to AOI
mandatory for:
 Change of company
address
 Change/add company
activity
 Increase/Decrease of
Registered Capital
 Change/add of company
officer/administrator
 Including / excluding
Quotaholders
 Change of company
address
 Change/add company
activity
 Increase/Decrease of
Registered Capital
 Change/add of company
officer/administrator




Note:

i
Normally no minimum capital requirement however :
ii
100 (one hundred) times the sum of the highest minimum salary applied in Brazil on the date of filing for
registration. Now days it is R$622, and company EIRELI capital should be more than R$62.2k (BRL)
iii