“ In life, the material factor is important, but the human element is decisive”.
Franz August Gernot Lippert
![](https://lippert.com.br/public/assets/storage/images/team/rafael-korff-wagner-2/b29dafcd9d8b39843cd0133cbcdab7b1.jpg)
Bachelor of Laws from Pontifícia Universidade Católica do Rio Grande do Sul (Pontifical Catholic University of Rio Grande do Sul – PUCRS) in 1999.
Post-graduate specialization in Tax Law from Instituto Brasileiro de Estudos Tributários (Brazilian Institute of Tax Studies – IBET) in 2000, and in Corporate Law from IBMEC in 2013.
Post-graduate specialization in Taxation of Corporate Structures and Transactions from FGV/SP in 2015, in Taxation of Technology Business and Intellectual Property from FGV/SP in 2016, and in Tax Arbitration from FGV/SP and Lexdebata – Lisbon in 2019. President of the Special Committee on Tax Law of the Rio Grande do Sul Section of the Brazilian Bar Association (OAB/RS) for the terms of 2019–2021 and 2022-2024. President of the Institute of Taxation Studies (Instituto de EstudosTributários – IET), Director of the Federation of Trade and Service Associations of Rio Grande do Sul (Federação das Associações Comerciaise de Serviços do Rio Grande do Sul – FEDERASUL) and member of its Legal Division, member of the Technical Council on Tax, Legal, and Financial Affairs (Conselho Técnico de Assuntos Tributários, Legais and Financeiros – CONTEC) of the Federation of Industries of Rio Grande do Sul – FIERGS), member of the Tax Law College Foundation (Fundação Escola Superior de Direito Tributário – FESDT) and of the Brazilian Institute of Tax Law (Instituto Brasileiro de Direito Tributário – IBDT). Master's degree candidate in Tax Constitutional Law and Tax Procedural Law at the Pontifical Catholic University of São Paulo (PUC/SP).
MAIN PRACTICE AREAS: Tax Law.
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RAFAEL KORFF WAGNER
PARTNER
+55 (51) 3302-2600 rkw@lippert.com.br
Bachelor of Laws from Pontifícia Universidade Católica do Rio Grande do Sul (Pontifical Catholic University of Rio Grande do Sul – PUCRS) in 1999.
Post-graduate specialization in Tax Law from Instituto Brasileiro de Estudos Tributários (Brazilian Institute of Tax Studies – IBET) in 2000, and in Corporate Law from IBMEC in 2013.
Post-graduate specialization in Taxation of Corporate Structures and Transactions from FGV/SP in 2015, in Taxation of Technology Business and Intellectual Property from FGV/SP in 2016, and in Tax Arbitration from FGV/SP and Lexdebata – Lisbon in 2019. President of the Special Committee on Tax Law of the Rio Grande do Sul Section of the Brazilian Bar Association (OAB/RS) for the terms of 2019–2021 and 2022-2024. President of the Institute of Taxation Studies (Instituto de EstudosTributários – IET), Director of the Federation of Trade and Service Associations of Rio Grande do Sul (Federação das Associações Comerciaise de Serviços do Rio Grande do Sul – FEDERASUL) and member of its Legal Division, member of the Technical Council on Tax, Legal, and Financial Affairs (Conselho Técnico de Assuntos Tributários, Legais and Financeiros – CONTEC) of the Federation of Industries of Rio Grande do Sul – FIERGS), member of the Tax Law College Foundation (Fundação Escola Superior de Direito Tributário – FESDT) and of the Brazilian Institute of Tax Law (Instituto Brasileiro de Direito Tributário – IBDT). Master's degree candidate in Tax Constitutional Law and Tax Procedural Law at the Pontifical Catholic University of São Paulo (PUC/SP).
MAIN PRACTICE AREAS: Tax Law.