LN BOUTIQUE JURÍDICA ESTRATÉGICA

Legal decisions seen through a tax lens

Tailored legal counsel across the areas of law that shape the day-to-day operations and decisions of companies and their shareholders, nationwide in Brazil.

BRAZILIAN CONSUMPTION TAX REFORM

The transition is already under way

Preparing companies for the transition to IBS, CBS and the Selective Tax, from diagnosis to implementation.

VIDEOS · IDTC

Lectures, events and the Simplifica videocast

Technical video content, in Portuguese, on the tax topics that matter to companies.

01 / 03
2020Year founded
9Practice areas
3Cities where the firm is present: Rio de Janeiro, São Paulo and Americana
14Articles and videos published on the website

Nationwide practice

The Firm

Legal strategy, closely managed, for each business.

LN Boutique Jurídica Estratégica provides tailored legal counsel across the areas of law that shape the day-to-day operations and decisions of companies and their shareholders, with an integrated view of each case. Founded in 2020 as a tax practice, LN expanded in 2026 into the areas connected to business management: contracts, corporate, labor and social security, civil, real estate and estate planning, white-collar criminal and regulatory matters.

Each matter is shaped by the business, the industry and the moment of each company. We serve manufacturers in the automotive, chemical, food and beverage, packaging, plastics and building materials sectors, renewable energy, telecommunications and technology companies, construction and infrastructure companies, retail and import businesses, service providers, self-employed professionals and individuals, working nationwide, with a presence in Rio de Janeiro, São Paulo and Americana.

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How we work
1
DiagnosisA review of the documents, the operation and the tax history before any recommendation.
2
Legal groundsEvery conclusion is supported by statute, precedent or regulation checked against official sources.
3
ExecutionA strategy delivered with the risk level of each option, for an informed decision.
Practice areas

Nine practices, one technical leadership

LN Boutique Jurídica Estratégica brings together, under a single technical leadership, the legal practices that accompany the daily operations and decisions of companies.

Consumption Tax Reform

The transition is already under way

Preparing companies for the transition to IBS, CBS and the Selective Tax, from diagnosis to implementation.

How we work on the Reform
2026Test year: CBS at 0.9% and IBS at 0.1%
2027Full CBS and the end of PIS and Cofins
2029 to 2032Gradual phase-out of ICMS and ISS
2033IBS and CBS fully in force
Services for individuals

The same technical care we dedicate to companies, now also for you and your family.

Shareholders, officers, self-employed professionals and families also find tailored counsel at LN on legal matters involving income, assets, contracts and succession, with the same integrated view and the same direct coordination by Luciana Nogueira.

TaxContractsCorporateCompany RegistrationCivilReal Estate, Estate Planning and AssetsCriminalRegulatory
Learn about our services for individuals
Founder

Luciana Nogueira

Every matter is managed directly by Luciana Nogueira, the firm's founder, who sets the strategy, oversees its execution and is accountable for the result. Execution relies on an in-house team and on partner firms specialized in each field, combining the technical depth of each area with single coordination and one point of contact for the client.

This approach is grounded in Luciana Nogueira's career. A tax law specialist, she holds an MBA in Tax Management and Tax Planning from FGV-SP, an MBA in Compliance from FBT and a postgraduate degree in Accounting, Financial and Tax Management from PUC. She was part of the administrative and judicial litigation teams of law firms and of the in-house tax legal departments of multinational companies. She was manager of the Tax Compliance and Governance area of PKF BSP, which she co-founded with the company's managing partner. She is the founder and president of the Instituto de Direito Tributário Contemporâneo (IDTC) and, since 2020, when she completed Brazil's first tax arbitration course at the Instituto Brasileiro de Estudos Tributários (IBET), she has focused on alternative dispute resolution, preventive practice, compliance and corporate governance.

Taxes, accounting and governance run through contracts, employment relationships, assets and corporate decisions. This cross-cutting view is what allows LN to coordinate the different areas of law with a common thread: trust, legal certainty and the sustainability of the client's business.

Contact
Luciana Nogueira
Luciana NogueiraFounderPresident of IDTC Send an e-mail My LinkedIn The firm's LinkedIn
Videos

Lectures, events and the Simplifica videocast

More videos
Simplifica - videocast IDTC: Episódio sobre créditos acumulados de ICMSWATCH · 31:39
Playlist
Recording coming soonMasterclass: Split Payment, RAD e Impactos nos ContratosIDTC in partnership with GERT · 09/25/2026 · Panel discussion
Contact

Tell us what your company needs

Send us your request through one of these channels and we will indicate the best way forward.

E-MAILassessoria@lucianacnogueira.com.br PHONE AND WHATSAPP(11) 94172-5110
SERVICENationwide practicePresence in Rio de Janeiro, São Paulo and Americana