The Confederation of National Industry (CNI) in Brazil has released its 2026 Legal Agenda, introducing six significant tax discussions aimed at reshaping the regulatory landscape for the industrial sector. Among these issues, the CNI challenges federal laws that have cut tax benefits, taxation on dividends from prior profits before 2026, and a significant ruling by the Administrative Council of Tax Appeals (Carf) that allows for retroactive tax collections based on new interpretations from the tax authority. These actions reflect ongoing concerns in the industry about maintaining competitive conditions and fiscal fairness in Brazil's complex tax environment.

In addition to the tax-related issues, the agenda also addresses labor-related questions such as 'pejotização', which refers to the practice of treating employees as independent contractors to reduce costs, and the Minister of Labor’s authority over specific competencies. Furthermore, there are discussions surrounding restrictions on advertising for food and medications, highlighting a broader concern about public health and consumer protection.

The CNI’s involvement extends to acting as an amicus curiae in cases concerning changes to the Financial Transactions Tax (IOF) and the limitations on tax compensation related to final judgments. With these considerations, CNI's 2026 Legal Agenda not only seeks to influence legislative changes but also represents the industry's proactive strategy to address pressing fiscal and regulatory challenges faced by businesses in Brazil today.