1. Sao Paulo, 2012
EIRELI: Individual (Single-Member) Limited Liability
Company
EMPRESA INDIVIDUAL DE RESPONSABILIDADE LIMITADA – EIRELI
- EIRELI vs. LTDA LTDA
Owner
EIRELI
Min. 2 Quotaholders
(at least two partners)
Liability
Name
Quotaholders can be
individuals or legal
entities
Quotaholders can
own/participate in as
many LTDA as he want
limited to the amount of
participation on corporate
capital
Capital
One Quotaholders
(Individual to own 100% of
company)
Quotaholders can be
only Individuals
Quotaholders can only
own one single EIRELI
limited to the amount of the
corporate capital
It should contain the
abbreviation “LTDA”
Contain Company
Purpose
No minimum capitali
No obligation for paying
the capital up-front
Establish Brazil | R. Peixoto Gomide, 445 - Jardim Paulista, São Paulo, CEP 01409-001- Brazil
it should contain the
abbreviation “EIRELI”
Contain Company
Purpose
100 time highest
minimum salary ii
Capital should be fully
paid up-front
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2. Conversion
Can be converted to S.A, or
EIRELIiii
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 :
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)
ii
iii
Establish Brazil | R. Peixoto Gomide, 445 - Jardim Paulista, São Paulo, CEP 01409-001- Brazil
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