Rua dos Inconfidentes, 1190 - 9º andar
30.140-128 Belo Horizonte
Display phone number +55 (31) 3025-6000
Daniela Procópio Spagnol
Werther Botelho Spagnol
Jader De Moura Fiuza Botelho
Marco Túlio Fernandes Ibraim
Otto Carvalho Pessoa De Mendonça
João Carlos Mascarenhas Horta


Established in 1990, law firm Botelho Advogados has offices in Belo Horizonte, São Paulo and Brasília. The law firm focuses its practice on the main fields of Corporate Law, notably Tax Law – including both litigation and consultancy practices –, as well as M&A, Business Law, Contract Law and related fields. In addition to the aforementioned offices, Botelho Advogados has an extensive network of corresponding law firms both in Brazil and abroad. 

Corporate Tax Law

We assist clients in both administrative and judicial litigation in Tax Law, in addition to providing consultancy services covering direct and indirect taxes, social security, regulatory and customs matters. 

Thanks to its national presence, the law firm is specifically focused on representing leading companies in strategic economic sectors in the top tax litigations in both the administrative and judicial spheres, always providing highly customized services. Our work is marked by professional responsibility both in assessing the opportunity to file lawsuits or administrative defenses and in the development and follow-up of the cases. 

Tax Law - Jurists’ Opinions 

Founding partner Werther Botelho Spagnol, JD, Master Degree and specialist in Financial and Tax Law, having completed his graduate studies at the Universidad Autónoma de Madrid, professor of the graduate and undergraduate courses at the Federal University of Minas Gerais and at Faculdades Milton Campos, drafts all opinions on leading tax and social security issues. Spagnol has also written several books and papers, and given lectures and conferences at both national and international congresses. 

Mergers & Acquisitions

Our law firm assists sellers, buyers, target companies and minority shareholders in M&A transactions, from organizing the initial and strategic steps, to negotiating Letters of Intent preparing for and or undertaking due diligences to the draw up and negotiation of investment agreements, share purchase agreements, shareholders’ agreements and ancillary documents


  • Corporate Tax Law

  • Tax Law - Jurists’ Opinions

  • M&A

  • Construction agreements

  • Estate Planning

  • Real Estate Contract Law

  • Corporate and Contractual Assistance


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