The advisory may follow different fronts. On the compliance front, where the client operates as an exchange, broker or virtual asset service provider, the activity may be structured in line with Law 14.478/2022 and Central Bank regulation, with the mandatory assistance of a lawyer. In situations involving corporate treasury holding digital assets, the compliance front may be examined together with the accounting and tax obligations already assessed beforehand, subject to the applicable legal and regulatory requirements.

When there is a dispute — over custody, fraud, breach of smart contracts or exchange insolvency —, the matter proceeds through the courts or arbitration. On every front, the classification of the asset, the applicable tax regime, custody arrangements and reporting duties must be reviewed so that the position is valid, enforceable and aligned with the interests involved.

Assessment can follow different paths depending on the case. For occasional holders, the focus is usually on tax compliance and reporting obligations for cryptoasset transactions, observing the applicable legal and regulatory requirements. For companies and projects, the assessment may extend to contracts, tokenization structures and corporate governance involving digital assets.

When there is a dispute — over ownership of assets, an exchange's insolvency, or suspected fraud — the matter may require judicial measures. In every path, the tax treatment, the contractual structure, custody arrangements and liability must be examined so that the resulting documents are valid, enforceable and aligned with the interests involved.