Home ' Forums ' Articles ' When do I have to submit the Notice of Final Exit?

Viewing 71 reply threads
  • Author
    Posts
    • #6465
      Vinicius Tersi
      Keymaster
      0
      ::

      If you've decided to leave the country permanently, find out more about the need to submit a Definitive Exit Form to the Federal Revenue Service.

      [See the full article at When do I have to submit the Notice of Final Exit?]

    • #7613
      Manfred Sontopski
      Participant
      0
      ::

      Dear Vinicius, good afternoon!
      I'm German, and I lived in Brazil from December 2007 until August 2015. During this time I worked at FIAT CHRYSLER AUTOMOVEIS BRASIL LTDA, CNPJ 16.701.716/0001.56.
      In August 2015 I left the FCA and moved to Germany.
      Since September 2015 I've been living in Germany.
      in 2015 he made the "Declaration of Definitive Departure from the Country", but I don't remember, but I don't think I made the "Communication of Definitive Departure from the Country".
      I would like to know how to make this "Communication of Definitive Departure from the Country" late.
      Any warning is welcome!
      Thanks in advance!
      Attn, Manfred Sontopski

    • #7614
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Manfred!

      Thank you for your interest in our content. The Communication of Final Departure from the Country (CSDP) was made to cover the time between your departure (August 2015) and the time you submit your Declaration of Final Departure from the Country (in March/April 2016). It is therefore no longer possible to submit the CSDP. If you have submitted the Definitive Exit Declaration, this declaration has already replaced the CSDP, and nothing more needs to be done. In short: the Final Exit Declaration is more important than the CSDP.

      I hope I've answered your question. If you need our support, feel free to contact our team via WhatsApp or email!

    • #7615
      Jamil Bexara
      Participant
      0
      ::

      Hello Vinicius, greetings!
      He leaves BR in September 2021.
      In March 2022 I'll make my final exit declaration/IR.
      When I filled in the Communication of definitive departure in the IRPF system today, it asked for the date immediately one year after my departure, and I have until 28/02/2022 to send this form. Can you please clarify? Thank you! Cheers.

    • #7616
      Edgar
      Participant
      0
      ::

      Hello, Vinicius,

      great article, it really helps to understand this process.

      I have some doubts:

      1-In the case of investments (Shares, CDB, Treasury, Funds) should I withdraw them or can I keep them in an account? After all, there are securities that don't have immediate liquidity.

      2-If I inform all sources of payment, will my movements be blocked? Can I leave it until the deadline (Feb of the year following departure) to continue moving?

    • #7617
      Luciana Sanchez
      Participant
      0
      ::

      Good morning.

      I'm moving to Spain in May 2022.
      I'd like to know if I can make the Communication and the Definitive Exit Declaration before I travel.
      Thank you very much for your attention.

    • #7618
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Luciana!

      Thank you for your interest. The Final Exit Form can be submitted up to one month before your trip. So you can submit it from May.

      The Definitive Exit Declaration, on the other hand, will only be submitted during its proper period, which will be in March/April 2023. You really need to wait until then.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7619
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Edgar,

      thank you for your interest in our content.

      Your question is a little more complex to answer than a blog comment allows, but I'll speak in a more general way:

      The law doesn't prevent you from keeping your financial investments in Brazil, but the regulations of the competent bodies (in this case, the Central Bank) haven't been quite right. Banks and brokers have had different procedures in this regard. Some simply ask you to liquidate everything you hold, others allow you to keep what you have until you decide to redeem it, but without being able to make new investments.

      The Notification of Final Departure has a deadline of February of the year following the year of departure to be submitted, but we haven't found a deadline or fine for you to notify the bank or brokerage firm. We do know, however, that there may be problems with cross-checking data with the IRS after you have left the country, if you move more than certain limits. We hope that from 2023, with the entry into force of the New Foreign Exchange Law, these problems will be resolved, but it's not certain yet. I hope to be able to deal directly with the Central Bank's Regulatory Department (DEREG) to get them to take this up. Please support me.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7620
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Jamil,

      thank you for your interest in our content. I was intrigued when I saw your question. On that day, I tried to access the Receita website to confirm your question, but at the time the site was down. Today, I was able to do so.

      The Definitive Exit Communication form asks the following question: "Enter the date on which you became a non-resident. If you left temporarily, enter the day after you completed 12 consecutive months of absence in this field:".

      So what the system is asking is: if you're leaving under the normal rule, enter the day you left the country (September 2021). Just enter that date and the system will accept it normally.

      The second sentence, "If the exit occurred on a temporary basis, enter in this field the day following the day on which you completed 12 consecutive months of absence", does not apply to you. It applies to anyone who left Brazil in 2020 and is now formalizing the tax exit based on the temporary exit rule, which would lead to an exit date in 2021.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7621
      Luiza
      Participant
      0
      ::

      Is it the case of a civil servant on leave to study abroad? Are there also consequences when it comes to retirement?

    • #7622
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Luiza!

      Thank you for your interest in our content. I'm not sure I understand your problem. Civil servants have specific retirement rules, depending on whether it's the INSS or their own system, and as far as I know these rules don't change depending on whether the person lives in another country, leaves permanently or not (what does change is the taxation on the redemption of benefits, but not the contributions).

      Although I haven't fully understood the issue, I hope I've helped in any way I can. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7623
      Edgar Pereira
      Participant
      0
      ::

      Hi Vinicius, thanks for the feedback... Do you have any other channels for information? youtube or instagram...

      When I contact brokers and banks, they tell me that they can only maintain accounts for non-residents and they charge a lot for maintenance.

      They mention that if I inform them in my notice of withdrawal to the IRS, they will block my account. But would this block only be for new contributions or everything, including redemptions?

    • #7624
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Edgar!

      Thank you very much for your interest. The office is currently growing, and we're studying the use of other social media. It takes up a lot of my personal time to produce videos, since today I prepare all the content you read. Today our presence is only on Google and LinkedIn, but it's very possible that YouTube will be the next medium.

      I can say that today, as far as I know, the banks with the best cost/benefit ratio for opening a non-resident account are Santander and Banco Rendimento (the latter specializes in foreign exchange for individuals). Brokerages have shown different policies, with XP being the one that usually says it doesn't liquidate investments, but blocks new contributions. They don't block you from redeeming (on the contrary, they currently prefer it). In any case, it's best to contact your broker directly and ask for their policy, as it's an internal decision.

      With the New Foreign Exchange Law (Law No. 14.286/2021), we expect the Central Bank to release new regulations this year, which will come into force in 2023. We're trying to talk to them again to try to ensure a lasting solution to this problem, since the law doesn't depend on changes. It all depends on BACEN.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7625
      Edgar Pereira
      Participant
      0
      ::

      Sensational, thank you and great work to you and the team!!!

    • #7626
      James
      Participant
      0
      ::

      Hi Vinicius!
      I left Brazil in 2019 and never sent the CSDP and also never declared income tax because I never worked in Brazil.
      Can I / should I do the DSDP now in the IR period through the program?

    • #7627
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Tiago!

      I'm glad you're interested. It would no longer be the case to submit the CSDP, as you left Brazil earlier. It would be best to submit the DSDP for the year in which you left or the year in which you completed 12 months of absence, in order to minimize the tax consequences. You can submit the DSDP late by paying a small fine. Unless your living situation justifies you being considered a tax resident in Brazil even though you are abroad, this would be the most appropriate way to solve the problem.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7628
      Ana Paula Araujo
      Participant
      0
      ::

      Good evening, Vinicius,
      My husband and I left Brazil in May/21. I filed the notice of departure, but he missed the FEB/22 deadline. There is a way for him not to have to declare taxes for the whole of 2021 in Brazil, that is, for him not to be considered a tax resident in Brazil from May to December, as in this case the income we earn abroad would be taxed, right?

    • #7629
      Tanandra
      Participant
      0
      ::

      Hello, I left the country exactly one year ago, in 2021. And I missed the deadline to file the Notice of Exit, what should I do? Can I just submit the Declaration?

    • #7630
      Amanda
      Participant
      0
      ::

      Hello! If you are exempt from filing a tax return, how do you fill in the field that asks for the last tax return, since you don't have it? And what should be done? The exit declaration or the exit communication? Or both? But to put it bluntly. Both can be done by the end of February of the following year, correct? And what happens to FGTS and PIS receivables when accounts are closed?

    • #7631
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Ana Paula!

      Thank you for your contact and interest. I would advise you, in this case, to submit the definitive exit declaration as normal. As described in the post, there is a possible interpretation that failure to submit the CSD would lead to the person remaining a tax resident for longer, but this is just an interpretation, which I believe has no legal basis. It's best to go with what is as correct as possible. I haven't heard of any questioning from the IRS for this reason.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7632
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Tanandra!

      Hello, Ana Paula!

      Thank you for your interest. I've just given Ana Paula the same answer. It's best to submit the definitive exit declaration as normal. As described in the post, I don't think there is any legal basis for the idea that failure to submit the CSD would result in the person remaining a tax resident for longer.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7633
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Amanda!

      Thank you for your interest. I don't know if I fully understood the question, but I'm assuming that the point is how to formalize the definitive exit for those who didn't have enough income to be obliged to submit a "normal" declaration. As the Receita Federal uses the final exit declaration to find out who is resident and who is not, I understand that the CSD and the final exit declaration should still be submitted (the first by February and the second by April of the year following the tax exit).

      Regarding the FGTS, Caixa now has an app where you can inform them that you're redeeming your FGTS after you've permanently left. I can't say if the same applies to the PIS, but I imagine the procedure is similar to that for the FGTS.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7634
      0
      ::

      Hi Vinicius, good afternoon, I sent you a message on WhatsApp, but no one replied. I missed the deadline to make the CSD and when I made my last Income Tax Return I didn't know I had to make it outgoing and I made the annual adjustment anyway. Now I've gone to make the rectification to turn it into an outgoing tax return, but the system asks for the date of the outgoing communication to the paying sources. Without this date, the system won't let me submit it. What should I do? Thank you!

    • #7635
      0
      ::

      Vinicius,

      I follow and appreciate your website very much. I consider it a valuable public service.

      Last year I emigrated from Brazil to the USA and then filed a Definitive Exit Declaration (CSD) dated 09/09/2021 (the date I entered the USA with a Permanent Resident Visa). I am now preparing my DECLARAÇÃO DE Saída DEFINITIVA (2022, base year 2021), as required by the RFB. Given that there is reciprocity of tax treatment between the Brazilian Federal Revenue Service (RFB) and the American authority (IRS), I would like to know the correct/legal form that should be given to the following question in the Definitive Exit Declaration (DSD):
      I know that I must enter the balance of my financial assets on the date of the CSD in this year's DSD. But I have doubts about the amount of Income and Taxes indicated by Brazilian Financial Institutions in the year 2021 (that is, amounts accumulated only until 09/09/2021, or the amount accumulated in the whole year). My concern has three origins:
      1) The first is not to cause any accounting and/or legal inconsistencies that could result from collaboration between the two countries' tax institutions;
      2) secondly, since the reciprocal tax treatment between the two countries allows me to deduct the taxes paid in the other from my tax return, I would incur a big loss (double taxation) if I didn't declare the income and taxes actually paid between 09/09/2021 and 31/12/2021.
      3) thirdly, which taxes paid should be considered in the DSD: all taxes paid on income (including definitive/exclusive/source taxation and those calculated in the declaration), or only those CALCULATED and paid in the DSD.

      Thank you in advance for your attention and guidance, if you can provide your comments on this matter.
      Thank you very much,
      João do Carmo Oliveira

    • #7636
      Marco
      Participant
      0
      ::

      Hi Vinicius,

      I gave notice of permanent departure last month, but I don't remember keeping any document or proof (or even an email...) stating that I had done so. Is that the way it is? Thank you very much!

    • #7637
      Meli Soares
      Participant
      0
      ::

      Dear Dr.

      If I made my declaration of permanent departure from Brazil, (2019) can I buy a property with the money I had in the bank and some remittances from the USA to complete the purchase?

    • #7638
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Meli!

      Thank you for your interest. Yes, you can use funds from Brazil and abroad to buy a property in Brazil. The international remittance of funds to Brazil is subject to proof of the origin of the money, in order to know if it is legal. However, if you have formalized the tax exit and have proof of the origin of the funds in the USA, I understand that you shouldn't have any problems making the remittance.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7639
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Marco!

      The IRS system issues a receipt for the final exit notice as soon as you transmit it. The information is displayed in your browser for you to print out or generate as a PDF. It's strange that you didn't get anything. Perhaps you closed the browser tab.

      In any case, you can log into the CSD system again to retrieve the receipt. You can do this by going to this RFB page.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7640
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, João!

      Thank you very much for your compliment. Your question is a constant in DSDP cases. According to IRS rules, you should only report income earned up to the date of your tax withdrawal (09/09/2021), and income for the rest of the year would be withheld and declared to the tax authorities as non-resident income. But this doesn't happen in practice. The banks don't break down the information.

      The suggestion has been to report what is in the document sent by the bank. You can write a note on the assets and rights form detailing that you have adopted this procedure.

      To our knowledge, there is no direct cross-checking of your DSD information with another country. The information is provided by the bank and covers the whole year.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7641
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Andréa!

      Thank you for your interest. I think it's strange that you've had trouble getting in touch with us. I'll ask them to contact you by e-mail.

      With regard to your point, the mandatory field in the tax return is the date on which you became a non-resident, on the "Exit" form. In other words, it's the date of your tax exit. With regard to the date of communication to each source of payment, which is reported on other forms, this field is optional, so it shouldn't be an obstacle to you submitting the declaration (I ran a test in the program before preparing this answer for you). In any case, I suggest you take another look at the program to make sure what is preventing you from submitting it.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7642
      Hellen Brito
      Participant
      0
      ::

      Vinicius, thank you very much for all these clarifications, this post is really very useful.

      In one of your replies, you said that the Caixa app allows you to request redemption/withdrawal of your FGTS if you can prove that you have left the country permanently.

      My question is: is the DSDP alone enough to request the withdrawal or do I have to wait the 3 years of inactive account before I can withdraw the balance?

      Thank you in advance for your attention and help.

    • #7643
      de Oliveira
      Participant
      0
      ::

      I made the Final Exit Declaration, but I didn't make the Final Exit Communication. How do I resolve this now? I seem to be in limbo 🙁

    • #7644
      Andre Sahlit
      Participant
      0
      ::

      Hello, Vinicius,

      I stopped working in Brazil in November 2020, but due to Covid, I was only able to move abroad in September 2021. During this period, my salary was deposited abroad and income tax deducted abroad.

      I've missed the deadline to declare my permanent departure and I'm unsure whether to declare my departure on January 1st or wait until September, when I'll have been in Singapore for a year, making it a temporary departure that has become permanent.

    • #7645
      Priscilla
      Participant
      0
      ::

      Hi Vinicius, how are you?
      I moved to New Zealand in October 2018 and didn't file my tax return, as I was initially staying here on a temporary basis and kept my bank account open in Brazil. However, plans have changed in recent years and I'm still living in NZ, now on a permanent basis. I would like to know how I can declare my permanent departure and regularize my situation with income tax.
      I tried to do it on the Receita Federal website, but when I put in my definitive departure date (Oct 2019), the system doesn't allow me to proceed.
      I appreciate any support you can offer me.
      Cheers

    • #7646
      Marcia
      Participant
      0
      ::

      I left Brazil in 2017 and didn't do the communication. During that time I only studied and in 2020 I was a volunteer earning a stipend. Now, from 2021 to 2024, I'm doing a course and receiving an internship. What about my situation? What should I do?

    • #7647
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Marcia!

      Thank you for your interest. If you have been living and earning income abroad since 2017, without returning to Brazil, it would be preferable to formalize your tax exit by submitting your final exit declaration based on the 2017 calendar year, even if you pay a fine for the delay (approx. R$ 170). This is an opinion, not a recommendation, as it does not analyze the facts or documents of your case.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7648
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Priscila!

      Thank you for your interest. The Receita Federal website allows you to submit the Communication of Definitive Departure (CSD). This only refers to people who have left Brazil now, and not for a previous date (Oct/2018 or, according to the 12-month rule, Oct/2019). This is done by submitting the Declaration of Definitive Departure from the Country (DSDP) for the year in question, paying a fine for late submission.

      I hope I've helped you. If you need our support, including to regularize your tax clearance, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7649
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, André!

      Thank you for contacting us, and I apologize for the delay in replying (the number of posts was high). According to tax legislation, the tax exit is considered to have occurred on the day you left Brazilian territory (Sep/2021) or 12 months later (Sep/2022). Until the date of tax exit, income earned abroad is taxable in Brazil. The issue of the pandemic has raised some possibility of questioning the date of tax exit, but we don't have any statement from the Revenue Department or the Judiciary on the subject, it's just a thesis.

      I have argued that missing the deadline for submitting the Notice of Final Exit cannot have the effect of making someone a tax resident in Brazil for another 12 months in a row, if you have already left Brazil with the intention of losing the "definitive spirit". I talk about this in this other text. I understand that you can take advantage of the deadline for submitting the Declaration of Final Departure from the Country (May 31st) to get your situation in order.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7650
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello!

      Thank you for your interest in our content. I have argued that missing the deadline for submitting the Final Exit Declaration cannot have the effect of making someone a tax resident in Brazil for another 12 months in a row. That's why I understand that you can submit the Declaration of Final Departure from the country to put the situation in order, as you have done. You are not IN SRF 208/2002 a penalty for failure to deliver the Final Exit Notice.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7651
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Hellen!

      Thank you for your question. You would have to wait the 3 years. Some countries have a rule allowing early redemption in the event of a change of country, but I'm not aware of a similar rule for the FGTS.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7652
      Marcio
      Participant
      0
      ::

      Hello, Vinicius,
      Excellent content, thank you very much.
      I left Brazil in 2019, but as I had an investment in Variable Income (RV) I couldn't do the DSDP, correct?
      Today, I liquidated all my VR investments and put everything into Fixed Income.
      1- Should I do the CSDP with today's date?
      2- Can I only do the DSDP in 2023 and then enter today's date as the date I left?
      2.a) When would the sources of payment be notified in this case?

      Thank you in advance,

    • #7653
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Marcio!

      Thank you for your questions. It's a bit difficult to answer them without assessing your situation as a whole. A consultation would be more appropriate.

      Under the current rules, the tax exit date would be the date on which you left Brazil definitively, or 12 months later. It would be a case of knowing which dates you left Brazil. This affects the submission of the CSDP and DSDP.

      I know the information was a bit general, but I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7654
      Braga
      Participant
      0
      ::

      Hello, Doctor!

      My situation is the same. I missed the deadline for reporting my departure (I left in Oct/2021), but I still have the chance to file a return. In this case, would I never have to file again, as the declaration already informs me of my non-tax resident status, or do I have to file after 1 year of living abroad?

      Thanks in advance!

    • #7655
      Rafael Camarco
      Participant
      0
      ::

      Hello Vinicius, congratulations on your work, very
      Interesting article. Could you answer one question
      please?
      I'm going to work in the Orient
      Middle East in a country that does not have an agreement with the
      Brazil, 40 days on and 20 days off
      my family will stay here in Brazil. I will
      I can send it out every month
      my salary to Brazil tax free
      or bring in a larger amount once a year p
      buying a property, for example.

      So
      I understood it from the Revenue Q&A,
      No. 113, those who have left permanently, when they return to
      being resident in Brazil can bring all the
      tax-free money, but in my
      in which case I would send it every month or
      sporadically to Brazil.

      I would fit in
      in this example you gave of an investor or
      I could send this money free of charge
      future tax ?
      If, in the case of an investor,
      I would still have a tariff of 3 to 5 thousand p
      individual ?

      Thank you very much

    • #7656
      Cleomar Silva
      Participant
      0
      ::

      Hello Vinícius, my case is complicated.
      I left the country at the beginning of 2020, I didn't do the csd and in 2021 I filed the normal adjustment declaration instead of the definitive exit declaration, which I think would be correct. Today I live abroad and I can't find anything very clear on the IRS website about how to proceed to avoid future problems. Thank you in advance for your post.

    • #7657
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Cleomar!

      Thank you for your compliment. I don't know if this is your concern, but if you filed the "normal" declaration incorrectly and should have filed the definitive exit declaration, it is possible to file a rectifying declaration. You use the same program. Instead of opening the old declaration, you'll need to create a new one, choosing the format of definitive departure declaration (DSDP). On the first tab, you indicate that it is a rectifying declaration, and enter the number of the delivery receipt of the annual adjustment declaration (DAA) that you want to correct.

      This forces you to fill in all the data again, but makes it possible to make the correction.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7658
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Rafael!

      Thank you for your interest in our content. You mention two different subjects here. By formalizing the tax exit, you become a non-resident, and therefore all your salary income earned outside Brazil is no longer taxable here. So when you remit funds here from the Middle East, it's no longer income. It's as if you had a pocket in each country and transferred the money from one pocket to another: it's not income, just assets being moved around. That's why you can remit funds to Brazil without paying tax, as long as it's from one of your accounts abroad to another in Brazil. And it's for this same reason that you don't pay income tax in Brazil on what you've accumulated abroad when you become a tax resident in Brazil again (because it's assets; new income received after that date is taxable in Brazil).

      The cost of R$ 3-5 thousand per month that you are talking about is the cost of maintaining the 4373 Investor registration (the special regime). It's another discussion: your money is already in Brazil, and you're investing it in financial investments in Brazil as a non-resident. I talk more about this subject in this text on non-resident financial investments.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7659
      Vinicius Tersi
      Keymaster
      0
      ::

      Hello, Mariana!

      Thank you for your interest. I would argue that it is not necessary to wait 12 months for the temporary release, but to hand in the definitive release declaration now, for the reasons already described in this post.

      I hope I've helped. If you need our support, just contact us at WhatsApp or by e-mail contato@tersi.adv.br!

    • #7660
      Marcel H
      Participant
      0
      ::

      Hi Vinicious ,
      Thanks for the article. Very well written and has helped with some of my decisions.
      I have a practical question and I hope you can help me.
      My objective question is:
      How should I pay the tax on the rent until the Notice of Final Departure is issued?

      I left Brazil permanently on 01.01.2022.
      My intention is to use the deadline I have and do the CSDP and only carry out the procedure in Feb 2023. Then use the legal deadline for the Declaration of Final Exit (April 2023).
      My question is about collecting taxes on rental income until the CSDP and DSDP are submitted.
      After all, as I haven't officially notified anyone yet, it seems inconsistent to me to pay the tax as a non-resident (using my own rate, my own DARF number and a different payment date).
      Nor do the banks, which have not been officially informed, collect as non-residents.
      In my opinion, I should keep the "as a resident" payments and adjust the amounts in the Final Exit Declaration (to be made in 2023).
      Or should I already pay the tax using the criteria for non-residents?

    • #7661
      0
      ::

      Excellent article, but I still have doubts. My daughter has been coming and going from Australia since 2017 until, in January 2020, she returned there and decided to live in Australia permanently. During these comings and goings, I continued to fill out and submit her IRPFs as if she still lived here, even though she was exempt because she had no income or assets here in Brazil, just a checking account. I did this because there was no certainty that she would return to live in Brazil. As she definitely traveled there in January 2020, I normally filed her IRPF return last year (2021, base year 2020). She has no assets and had no income here in Brazil during those years. Now I don't know what to do, whether to file the IRPF return as a permanent departure since we didn't file the notice of permanent departure within the February deadline because we didn't know about it. What should I do to regularize this issue since, as the text itself says, this situation is not clear. NOTE: She didn't leave any signed power of attorney for me.
      In short: She wants to formalize a withdrawal retroactive to 2020; she has not appointed an attorney; the 2021 tax return (base year 2020) has been filed, even though she is exempt because she had no income.

    • #7662
      Luiz Barbosa
      Participant
      0
      ::

      Hello, Vinicius,
      Excellent content on such a complex subject.
      I do my daughter's income tax (DAA) every year. As she left the country on 29/11/2021 with final intent, this year when I went to do the DSDP I had a doubt and searching on google, I found excellent articles published by you on the subject. That's when I found out that I should have done the CSD by Feb/22 and that I missed that deadline, since it is not possible to go back to 2021.
      Do I still send the DSDP until 05/31/2022?
      Has this practice worked or could she have a problem and fall into the fine mesh?
      If I send the DSDP, do I then have to inform Banco do Brasil, which is the only source of payment, due to investments in LCA and fixed income?
      Thank you in advance,
      Luiz Barbosa

    • #7663
      Tatianna
      Participant
      0
      ::

      Hello Vinícius, good morning! I would like your help in the following situation.

      I actually left Brazil on 28/12/2020, but my work abroad only started on 01/01/2021.
      In February 2021, I communicated my definitive departure with the date 28/12/2020
      In March 2021 I filed the normal declaration, without the DSDP for 2020
      My question is: do I rectify the DAA to DSDP (I already received the tax refund last year and doing this simulation, I would have to pay the difference since the calculation is giving less than I received)?
      Or do I rectify the Communication of Departure for 01/01/2021, leave the 2021 DAA for 2020 as it is and now, today, do a DSDP for 2021?
      Thank you

    • #7664
      Pedro Lucindo
      Participant
      0
      ::

      I left the country more than 5 years ago, should I send the DSDP now? I bought a property last year (2021) in Brazil for investment, is there any problem sending the DSDP because of the property?

    • #7665
      Ana Santos
      Participant
      0
      ::

      Good afternoon, Vinicius!
      I was very happy to find your blog, which is really helpful. Congratulations!
      I have a friend who moved to Africa a few years ago, but never took the CSDP or the DSDP. He's been here a few times in the period he's been away, the last time he returned abroad in 02/2022. This year, when he filed his income tax return, we went to check, but because the CSDP was only due until February 28, we ended up filing the normal return, thinking it was mandatory to communicate beforehand. But now that I've found your blog, I've realized that I could have filed my final tax return directly. What do you recommend doing now? He has tax to refund, about 72% of the amount that was withheld (he has an equity stake of 5% in a company here in Brazil).
      Other questions: Can he be a partner in a company here in Brazil? Can he keep a checking account or does it have to be closed? Is he obliged to have an attorney to make the communication/declaration? Would the date of definitive departure be the one stamped in the passport? I'm sorry if I'm asking a lot, but it's a subject that leaves a lot of questions. Thank you in advance for your attention and cooperation.

    • #7666
      Bruno
      Participant
      0
      ::

      Good morning Vinicius. I didn't know about this and I left Brazil in 2018. I didn't make any kind of declaration. How should I proceed?

    • #7667
      Rosangela
      Participant
      0
      ::

      Dear Vinícius, congratulations on the article.

      I need some guidance.

      I'll be working in Madagascar and my family will be staying in Brazil.
      In the Exit Declaration, is it possible to leave only my CPF? They are my dependents. What do I do about the bank, if I have to send money to Brazil? Do banks close accounts? Thank you very much

    • #7668
      Tatiana Cardoso
      Participant
      0
      ::

      Good afternoon, Vinicius!
      First of all, congratulations on the content. If possible, could you answer a question: I left Brazil in 09/2018 and I didn't report my definitive departure from the country, but I submitted the normal IRPF 2019/2018. I tried to rectify it, but in this program I can't find the option to inform the definitive departure from the country. Can you tell me how to proceed with this version of the 2019/2018 IR?

    • #7669
      Murilo
      Participant
      0
      ::

      Hello, Vinícius. Thanks for the content; it cleared up a lot of doubts.

      I left Brazil in Nov/21 and missed the deadline for submitting the CSDP because I didn't understand these issues very well. I've paid the "carnê leão" for my income abroad in 2021 and January of this year. My questions are:

      1) Can I stop submitting the CSDP and just make the 2021 income tax rectification (DSDP)?

      2) Can the "carnê leão" that I paid this year (after leaving the company) be reimbursed?

      3) I still receive a salary in Brazil. When I submit my final tax return now, the taxes that should have been paid by my source of payment have not been paid. Will I pay these taxes in next year's return (2023)?

    • #7670
      Silvio
      Participant
      0
      ::

      Hello, good afternoon!
      Congratulations on the content, it's excellent!
      I had a question about the deadlines for the Communication of Exit, for example, if I traveled abroad on 22-11-2021, do I have until 22-11-2022 to file the Communication of Definitive Exit? What date should I fill in, 22-11-2022? And in February 2023 I would have to make the exit declaration, right?
      Is it possible to communicate at 10 months in this case?

      Note: Considering that the tax return was normally filed in February 2022.

      Thank you so much!

    • #7671
      Danilo
      Participant
      0
      ::

      Hi Vinicius.

      Excellent content! It's helping a lot.
      Please, I have a small doubt when filling in the income tax update for the declaration of definitive exit in my inss.
      In the additional data tab, you must enter your benefit number. But what number would that be?
      Thank you very much!

    • #7672
      Fabiana Burrows
      Participant
      0
      ::

      Hello Vinicius good afternoon, I'm planning to leave the country, but I don't know how to proceed, my husband has a visa in Brazil (he is British) we are returning to live there permanently but we have a rented house here. Is it allowed or will I have tax residency in two countries?

    • #7673
      Michelli Silva
      Participant
      0
      ::

      Hi Vinicius! Congratulations on the great content.
      I have a question, I moved to Spain in March 2018 and I didn't file an exit tax return. I've continued to file my IRPF every year, I only have investments with IR withheld directly at source, and I don't have any other income in Brazil. Can I file a retroactive return? I've been working in Spain since 2018. And I have no intention of returning to live in Brazil. ( In the declaration I have to put my last IR declaration should I put the one I made this year 2022 or the one from the year before I moved? Thank you in advance.

    • #7674
      Rafael
      Participant
      0
      ::

      I work a 42 x 21 rotation and spend more than half the year out of the country and I'm not sure if I have the right to leave permanently? Do I fit into any situation?

    • #7675
      Cintia
      Participant
      0
      ::

      Hi Vinicius, your article was very enlightening!
      Thank you very much.
      Could you answer just one more question?
      I live in Portugal, a country that has a non-taxation agreement with Brazil.
      I have a remote CLT job in Brazil and I work as a PJ here in Portugal.
      Can I keep my fiscal domicile in both countries and pay the right amount of tax to each one, since there is an agreement?

    • #7676
      Fernando
      Participant
      0
      ::

      Vinicius, good morning
      The material you make available on the web is excellent!
      Could you please clarify this particular situation for me?
      Leaves Brazil for good on 18/01/2023
      As far as I understand from your article, I will have to file the Exit Notice in February 2024 and file the Exit Tax Return in March 2024. Did I understand correctly?
      I would prefer to resolve this ASAP. Can I file a tax return in March 2023? Would that be the end of the matter or would I still need to file an exit tax return? On what date?

      Thank you very much for your attention

    • #7677
      Sabri
      Participant
      0
      ::

      Hello,
      Can a delay be made in communicating to the sources of payment, such as the INSS, that I started to receive 2 years after having regularly done the CSDP and one year after submitting the DSDP? What would be the procedure? The delay is now over 3 years.
      Thank you

    • #7678
      Amanda
      Participant
      0
      ::

      Thank you for your reply Vinícius, I'm just now filling in the form and I'm stuck in the field "sources of payment to inform" I don't know if I should answer YES or NO, I have a nubank account with money that I'm going to transfer to my account abroad, in that case is NUBANK considered a source of payment? My account is a savings account, I don't have any investments and I don't receive a salary from it, should I check the option for paying sources and add NUBANK as one?

    • #7679
      Marcelo
      Participant
      0
      ::

      Hi Vinícius, congratulations on your excellent post. I have a question: I left Brazil at the beginning of Dec/22, on vacation from the company I worked for until Dec/31/22. From 01/Jan/23 I started working in the USA for the same company. In my notice of departure I put the date 01/Jan/23, as I understand that this is the date on which I no longer have legal ties with the company in Brazil. Is that correct? Or do I have to indicate the actual date of my trip as the date of departure? If it is the date of the trip, how is the salary and severance pay I received in Brazil taxed? And along the same lines, I redeemed my pension as a resident in 2022. How would the tax be corrected? Thank you in advance.

    • #7680
      Flavia
      Participant
      0
      ::

      Dear Vinicius
      I left Brazil in 1999 and I did my income tax at the time, and my tax situation was settled with the IRS, as a non-resident and exempt from income tax.
      Due to my mother's death and in order to receive a VGBL, Bradesco is asking me for the DSDP, which didn't exist in 1999, the year I migrated to Portugal.
      How should I proceed?
      Thank you for your guidance.

    • #7681
      Karine
      Participant
      0
      ::

      Vinícios,

      How should I proceed if I left Brazil before the Communication of Departure was created? In my case, I only made the Declaration of Final Departure from the country.
      In this case, what happens to the obligation to report your departure?

      Thanks, Karine

    • #7682
      Sabri
      Participant
      0
      ::

      Hello, Vinicius,
      As soon as I left the country, I did the CSD and then, within the legal time limit, I did the DSDP. 2 years later, I started receiving a pension from the INSS. I then tried to notify the source of payment via the federal revenue website and was unable to do so. Nor was I able to notify the INSS directly. What are the consequences of not informing the definitive departure from the country? I go to Brazil occasionally, but always for much less than 183 days out of every 365 days.
      On the e-cac website it says, in the declarations following the start of INSS payments: "Resident abroad with income subject to annual adjustment". I've been living in another country for 8 years, where I have an income. How can I resolve this impasse?
      Thank you

    • #10216
      Bruno
      Participant
      0
      ::

      I made the final exit declaration.
      How can I get a receipt?
      Thank you
      Bruno

Viewing 71 reply threads
  • You must be logged in to reply to this topic.
Reply
1
Hi, I'm Vinicius Tersi, a specialist in international tax law.

I hope that the content of our website is useful and appropriate to your reality.

Didn't find an answer to your question on the site?

Send it to me via WhatsApp so that my team can better understand your case.

It will be a pleasure to meet you!