Categoria: Tax law

Tax law

How to make the declaration of definitive exit from the country?

The Definitive Exit Statement (DSD) is a special income tax statement, much like the annual adjustment statement (the “normal” statement). But there are some small differences between the two. The DSD has one more form, called “Exit”, in which the data related to that exit are informed. In this form, the fields that the system

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Tax law

What happens when the Final Country Communication is not delivered?

Normative Instruction SRF no. 208/2002 regulates the issue of definitive exit and creates the Definitive Exit Communication (CSD). In the body of this Normative Instruction, there is no provision at any time for the communication to be optional. According to the wording, the person who left or became a non-resident, either by definitive departure or

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Tax law

Does the individual returns to be a resident in Brazil just because he/she returns to spend a vacation with the family?

Normative Instruction SRF no. 208/2002, in a specific device, informs that, if the person did not formally leave definitively when he/she left the country, he/she will have his/her tax residency in Brazil extended for another 12 months after having physically left Brazilian territory. This situation is called by the legislation “temporary exit”. Thereafter, the person

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Tax law

How to declare income in Brazil if I live abroad?

For those who live abroad and maintain their tax residency in Brazil for some reason, there is an obligation to submit income from a foreign source to Brazilian taxation. To do this, it is important to know first what income they are. In Brazil, there are two ways to tax income earned abroad: (i). as

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Assets Statement

Is it better to declare income tax in Brazil or abroad?

Each country that taxes income has its own rules on how to file the tax return. In most countries, it is customary to ask for information only on income. The Brazilian declaration is, in turn, much more complete in terms of what is reported within it, as it also compares the evolution of the taxpayer’s

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Tax exit

Those who make the final exit from the country can invest in Brazil?

Yes but the regulation excessively restricts the non-resident investor’s freedom.  We often receive questions about how to maintain regular financial investments after making the tax outflow, especially when the intention is not to redeem them and keep them invested in Brazil. The Federal Revenue and the Central Bank, unfortunately, do not collaborate on this issue,

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Tax law

How to keep tax residence in Brazil?

I’ve received a few questions from people who live abroad and don’t have interest in stop being a tax resident in Brazil. In some cases, the person decides to travel every year to Brazil with the goal of not completing 12 consecutive months of absence and, therefore, do not attend to the requirement of temporary

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Tax law

I live abroad but I have earnings above the minimum required by the declaration in Brazil. How should I proceed?

The IRS receives information from Brazilians paying sources (banks, brokers, real estate agents) regarding the income of each taxpayer. If the paying source has not been notified about the taxpayer’s tax outflow, it will continue reporting income as if the resident taxpayer were. This conflicts with the information provided by the taxpayer who is no

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Vinicius Tersi é advogado, especialista em Direito Tributário Internacional.

  • (61) 99683-8894
  • contato@tersi.adv.br

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