Empresa individual de responsabilidade limitada para o profissional de arquitetura

Abstract

This study presents a new business category created in Brazil by the law 12.441/2011, which allows the individual entrepreneur benefit of limitation of liability. Since its creation, the Individual Limited Liability Company, or simply EIRELI is available to architects, collaborating as a new enterprise option in formal mode exercise of profession. This work aims to evaluate the advantages and disadvantages for the professional person of architecture when adhered to EIRELI. The research was developed through the interpretation of legal norms presented in the Brazilian Civil Code of 2002, as well as the collection of concepts by lawyers about the considerations and contradictions of EIRELI available in texts from the internet. The information collected was related to the context of the architecture profession. With EIRELI, the architect may be a company individually, taking advantage of the benefits offered by the constitution of the legal entity, such as the reduction of the tax burden and especially the separation of their personal assets of the business. The study emphasizes the importance of the contribution of this new modality for the field work and formal business of the architect.