LEI DA SAF E SUAS APLICAÇÕES NO FUTEBOL BRASILEIRO

This study discusses the application of Law No. 14,193/2021, also called the Football Corporation Law (SAF), which creates a new legal framework for football clubs in Brazil. The legislation aims to professionalize and update the sector, encouraging best governance practices and stimulating private investment. SAF appears as an option to deal with clubs’ financial difficulties, enabling their transformation into public limited companies and access to financing mechanisms, in addition to special conditions for paying debts. This research examines the changes introduced by the SAF, their consequences on club management and the comparison with similar laws in other nations. The conclusion is that the SAF is an important step forward for the financial sustainability of Brazilian football, however, it also brings challenges that require attention in the future.