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Understand one of the confusing rules of Brazilian law, in which those who leave the country in the first 12 months of their absence are considered to be tax residents in Brazil.
[See the full article at Declaration of Temporary Departure from the Country: is there such a thing?]
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Congratulations on the excellent material presented, I have a situation that I'm still in doubt about. Thank you if you can guide me.
My daughter left Brazil 2.5 years ago to do a master's degree abroad and has not returned since. Last year she got a formal job outside the country and I've seen that she hasn't declared her income tax in recent years, not even as exempt.
In this situation, would it be interesting to file the previous year's tax return as exempt and from this year onwards make the definitive withdrawal and continue declaring IR in the country where she is working? Does this tax return need to be submitted to the Brazilian tax authorities? -
Hello, Ricardo,
thank you for your interest in our content. In your daughter's case, it's a little difficult to give advice without understanding her interests here and abroad. In any case, if she didn't have enough income to be required to file a tax return in the years prior to the current one, she won't need to file a return. It's worth filing the final tax return for the year in which this tax exit actually took place (if it was in 2021, then it would be a case of filing the DSDP this year).
You don't have to submit your foreign income tax return to the RFB, unless you are being inspected and this document is used to prove a fact of interest to the Revenue. It's difficult to comment in a post on what hypothesis this could be without knowing the specific case. But you certainly don't have to do this when you file your tax returns.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
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Dr. Vinicius, good morning.
I left the country six months ago for a job in a Middle Eastern country where there is no tax. It only pays to work here because there is no tax. I have a property in my name in Brazil, empty for the time being, which I intend to rent out or sell. I also have a few investments still in the country. My wife is here with me. We go back to Brazil at least once a year for vacations.
Against this backdrop, I ask:
1. What type of outlet is best for me?
2. If I don't leave, will tax be charged on my foreign earnings in Brazil?
3. If I leave, can I have a current account in Brazil? If not, what do I do with my savings and the proceeds from the sale or rental of the property?
4. Can I just make the withdrawal and concentrate the investments and transactions in my wife's CPF, thus untying my income earned abroad?Thank you in advance for your attention and assistance.
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Hello, Venceslau!
Thank you for your interest in our content. It is very complex to answer your questions, I usually provide a consultation to address these points. It's worth mentioning that if you remain a tax resident in Brazil, your income from working in the Middle East will be taxable at 27.5%. It's better to leave. Since 2022 we've had an agreement with the United Arab Emirates, which can bring extra benefits if that's the country you're in. It is possible to maintain a current account in Brazil to receive the rents, in the form of a CDE (the Central Bank will soon publish the rules for the New Foreign Exchange Law, which will come into force in 2023). Legally, it is possible for one member of the couple to be a tax resident in Brazil and the other not, but this is a situation that has not been well provided for by the IRS in the regulations.
I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!
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First of all, congratulations on the content.
Good morning Dr. Vinicius, how are you? There are no disadvantages to applying for a DSDP, correct? Only benefits? If the person has assets in Brazil, can they declare their departure if there is a transfer at the request of a company to a plant in another Mercosur country, in this case? Finally, if it is possible to keep assets and apply for permanent exit, is it possible to do the reverse procedure, and after 2/3 years return to Brazil and apply for a new return inclusion?
Thank you in advance for your clarifications.
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Good morning! I need help confirming an understanding.
An employee of a public company was expatriated and has been working in Uruguay since May 2021, coming to Brazil sporadically for work or vacation, and has not yet communicated his definitive departure from the country. Can his visits to Brazil be characterized as temporary departure for more than 12 months? Or after 12 months, is the permanent departure already characterized and must the communication be made? The deadline for notifying permanent departure would be February 2023, right? -
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Good afternoon, I've been in Portugal for 6 months and we're going to stay for a few years. There is now a new reality which is teleworking or home office. My wife and I have an income from Brazil (I'm employed by a public company and she's retired) and we rent a house. Thank you in advance for clarifying some of my doubts:
(1) Does living here fully dependent on income from Brazil characterize double tax residency or should I just do the CSD?
2. If I do this now, the CSD should be retroactive, if I've understood correctly, to the date 6 months ago, and the taxes on the rental income should be paid from that date, am I right?Congratulations on the content, it's helping a lot
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Good afternoon Dr. Vinicius
Congratulations on the article.
I have lived in Spain for 14 years. When I lived in Brazil, I paid into the INSS for 9 years, but I never declared income tax because I was exempt (annual income below the taxable limit), so I am up to date with the IRS and my CPF is in order.
My questions concern my permanent departure from Brazil and the tax issues related to it.
I never filed my final tax return because I was totally uninformed and now I've come across this issue because I'm about to receive a donation in Brazil and I'll probably have to start filing my tax return in 2023.
In principle, I have no intention of bringing this money to Spain because I'm thinking of returning to Brazil (nothing certain yet).
I did some research and saw that in the case of donations to non-residents there is a charge of 15% of withholding tax as well as other tax issues related to being a non-resident in Brazil.
My questions are:1- If the donation is going to be made to my account in Brazil, and in principle the money is going to stay in Brazil, would there be a tax on these 15% withheld at source?
2- Can I pay taxes in Brazil on the income from this money invested in a bank there and, on the other hand, continue to pay income tax in Spain on my income from my work here? In other words, tax what corresponds to each country separately.
3- Would I have to declare my income from working in Spain in Brazil? (I already declare income tax in Spain)
5- What are the pros and cons of making or not making my declaration of definitive departure from Brazil, given my personal situation? Is it better not to do the DSDP? I spent two long periods in Brazil (a year and a half in 2017/18 and 8 months in 2021).
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Hello, I'd like to ask you a question:
If a person leaves the country on a temporary basis, following the 1940 rules, do they pay tax on the first 12 months they lived outside Brazil? Or do they only pay tax up to the day they physically left Brazil?
For example: the person left on 05/09/2022. On 06/09/2023, they file a notice of permanent departure on a temporary basis. When they file their final tax return (which can be filed until Feb 2024), do they pay the taxes for 01/01/2022 until 05/09/2022?
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Good afternoon,
I'm a federal civil servant, I've been in Germany for training for one month, and I'm due to return on February 24, 2023, so a total of 356 days. I haven't communicated my definitive departure from the country, but I have until February 28, 2023 to do so, by which time I will have returned to Brazil and resumed my public activity. In my specific case, I have until February 28, 2023 to make the notification, by which time I will have returned to Brazil and resumed my public activity. In my specific case, I have until February 28, 2023 to make the notification, by which time I will have resumed my public activity.
Thank you -
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Hello, Dr. Tersi,
Thank you very much for the great content. Could you please help me with a question? I left Brazil on February 19, 22, but I kept some shares that I had bought. When I found out about the definitive exit, I sold the shares, but the last one I only sold on February 17, 23, and it turns out that this last one will only be liquidated on February 23, 23.
In this case, could I make my final exit on February 20, 22? Considering the end of the 12 months of temporary withdrawal? Or could I do it with the date after the settlement of this last sale of shares without a problem (for example, exit with date of 23/02/23).Thank you very much
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Hello, my husband left Brazil in December 2021, but he submitted his DIRPF in 2022 (for 2021) normally. And now he has communicated his departure for Dec/2022, because the system no longer accepted the date he actually left (Dec/2021).
At the beginning of 2022 he still received a few months' salary and rent from Brazil, but that doesn't exceed the R$28mil income tax exemption limit. Even though he was exempt in 2022, will he have to file an Exit Declaration now in 2023?
Thank you so much! -
Good morning Dr. Vinicius,
My nephew is leaving Brazil for Canada where he will stay indefinitely, with a paid work contract, for more than 12 months.
He is a partner in a company with 23.33% of the shares.
Questions:
1) Is it necessary to declare leaving the country on a temporary basis?
2) If he declares his withdrawal, do we have to amend the articles of association so that he is no longer a partner?
3) if you remain a partner in the family business, you run the risk of losing the "simple national" status
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