BESS: stored energy, multiplied value.
How to turn stored energy into a financial asset.
We structure investment models that combine tax efficiency, security, and sustainable returns.
Battery storage is a key driver of opportunity in the energy transition and has become essential for grid reliability, renewable integration, and energy market flexibility. Today, BESS projects present unique legal and commercial challenges. Leveraging our experience, we structure investment models that combine tax efficiency, legal security, and sustainable returns.
Our firm takes a multidisciplinary approach, advising developers, investors, asset owners, traders, and BESS operators throughout all stages of the project, including corporate and contractual structuring, real estate aspects, financing, construction, and operation. We also assist clients in designing the most secure and efficient tax structures for BESS projects.
Our services further include regulatory advisory on project classification (generation, load, or storage agent), authorizations, grid access, usage tariffs, and participation in auctions and organized markets; monitoring and participation in public consultations and regulatory roadmaps of ANEEL and MME; and assessment of eligibility for special regimes (such as REIDI) and other sectoral incentives applicable to storage projects.
Advantages of investing in energy storage with specialized legal support
- Efficient and secure tax structuring
- Predictable returns through long-term contracts
- Legal certainty in agreements with clients and suppliers
- Mitigation of tax, regulatory, and operational risks
- Cash flow optimization through corporate structuring
- Governance and compliance frameworks suited for portfolio expansion
How do we operate in this scenario?
- Long-term tax planning
We define the optimal tax strategy to maximize investment profitability and reduce tax exposure, including matters related to ICMS, ISS, PIS/COFINS, and corporate income taxes (IRPJ/CSLL). - Corporate and contractual structuring
We define the appropriate investment vehicle and contractual framework, ensuring that obligations and revenue streams are allocated clearly and securely. We draft and negotiate development, EPC, O&M, supply, and warranty agreements, including BESS-specific provisions; revenue contracts (such as tolling agreements and others) with balanced allocation of market, operational, and credit risks; and land use agreements (leases, surface rights, easements, and purchase options). - Financing, M&A, and divestment
We structure project finance arrangements and related security packages for BESS contracts. We conduct regulatory, contractual, real estate, and environmental due diligence in M&A transactions involving BESS portfolios or hybrid generation + storage projects. We also draft and negotiate share and asset purchase agreements, as well as corporate documents (such as shareholders’ agreements and options), tailored to the revenue dynamics and risk profile of storage assets.
Structure your investment with security and tax efficiency.
Talk to our specialists and discover how the BESS model can generate profitability and predictability for your investment portfolio.