The Firm

BRIGAGÃO, DUQUE ESTRADA ADVOGADOS (BDE) law firm was formed through the joining of two outstanding professionals in the practice of tax law:  Gustavo Brigagão and Roberto Duque Estrada. After decades as partners in other prestigious law firms, they linked up to create a specialist firm aimed at consistently providing technical excellence, efficiency, and practicality.

Gustavo Brigagão practiced alongside two great masters of tax law — Gilberto de Ulhôa Canto and Condorcet Rezende — and he carries forward their traditions as well as his own proven reputation in indirect taxation.

Roberto Duque Estrada, who has built an outstanding track record in the areas of direct taxation and international tax law, worked for 25 years with the iconic Professor Alberto Xavier.

These founders, their partners, and their professional teams have joined together to create a new firm with a mission to provide high quality legal services delivered by a skilled and experienced team of professionals who combine technical sophistication, personal involvement, and legal superiority.

BRIGAGÃO, DUQUE ESTRADA ADVOGADOS – BDE  law firm was formed through the joining of two outstanding professionals in the practice of tax law.

Practice areas

Tax Consultancy

The firm supports its clients by providing legal opinions and advice related to the legal implications, interpretation, and application of tax law in all its dimensions. We seek to optimize structures and avoid litigations.

Administrative and Judicial Litigation

The firm has highly-qualified professionals specialized in procedural law with proven experience in judicial and administrative litigation.

Tax Planning

Our professionals are experienced in tax projects and planning (at both domestic and international levels). We also count on the support from numerous partner firms in other countries.

Succession Planning

The firm has extensive experience in succession planning, advising families, and protecting assets.

International Tax Law

The firm has substantial background in international tax law and has overseen the reorganization of large multinational groups, negotiations, and cross-border projects.


The firm advises clients on questions of customs law, particularly regarding special systems (REPETRO, RECOF, RETID, temporary admission, etc.) and the taxation of imports.

Inbound and outbound investments

The firm advises its clients on investment exchange regulation regarding Brazilian investments abroad or foreign investments in Brazil.

Corporate and Contracts

The firm serves clients in matters of corporate law and contracts, including those linked to tax planning and/or succession planning.

Our goal is to provide excellence regarding legal services !


  • + 55 21 3554 6000
Email :
Office Addresses :
  • R. Santa Luzia 651 / 33º andar - Centro - Rio de JaneiroSee map.
  • Rua Tenente Negrão, 140 / 5º andar - Itaim - São PauloSee map.
  • SHS Q. 6, Lote A, Bloco C, Complexo Brasil 21/Sala 1811 - Asa Sul - BrasíliaSee map.