BR_4014 (CDQ)

Property	Value
A technical identifier, unique in a certain context. Technical key	BR_4014
The country a linked concept is active or generally relevant for. Country scope	BR (Brazil)
Language-specific name. Monolingual name	Empresa Individual Imobiliária (pt), Individual Real Estate Company (en)
Informal and comprehensive human-readable definition of a concept. Description	An Empresa Individual Imobiliaria is a Brazilian individual real estate enterprise, a registration used where an individual carries out property development or subdivision activity in their own name. It exists chiefly for tax purposes, allowing the activity to be treated as that of a legal person. There is no separate legal entity, so the individual remains personally liable. It applies to specific real estate operations rather than general business.
Category to group legal forms with a similar purpose, beside country-specific aspects. Legal form category	Sole Proprietorship