STJ issues rulings on stable unions and stock option taxation

The Superior Tribunal de Justiça (STJ) has issued two significant rulings in Brazil. In a decision by the 3rd Chamber, the court rejected a request to recognize a post-mortem stable union. The court ruled that having a child together and an engagement were insufficient to prove a stable union, as there was no evidence of a current intention to constitute a family nucleus or a public relationship presented as a marriage. The court classified the relationship as a qualified courtship, noting that the deceased maintained control over his own assets and provided material aid rather than establishing a shared economic life.

In a separate unanimous decision, the STJ's First Section ruled that employer social security contributions do not apply to stock options. Under Repetitive Theme No. 1,379, the court affirmed the mercantile nature of these plans, meaning they are not considered forms of labor remuneration. This decision follows a previous 2024 ruling regarding income tax on stock options and provides greater legal predictability for companies implementing such programs by clarifying that social security taxes are not due at the moment the option to purchase shares is exercised.