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Understand how Tax Residency in Brazil is guided by the "definite mood", and how this is important for tax planning and tax risk prevention
[See the full article at Tax residency in Brazil: the nebulous "definite mood"]
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Hello, Isaac!
Thank you for your interest. Yes, it is necessary to physically return to Brazil. When we look at the Receita's regulations, it says that Brazilians who "have acquired the status of non-resident in Brazil and return to the country with definitive intent on the date of arrival" reacquire the status of tax resident in Brazil. So you need to have a date of arrival in Brazil for this to happen.
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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Hello, the text is very enlightening. So, would it be possible for a person to maintain tax residency in Brazil if they don't declare permanent departure and return every year, before completing the 12 consecutive months? For example, he returns to Brazil after 11 months, stays for a few weeks and then returns to the other country where he has already become a tax resident.
Could this be a way of guaranteeing dual tax residency? So someone who is an MEI would still be legal?
I work remotely, and my intention is to move to a neighboring country and work as an MEI for the three years remaining on my contract with the company I work for, but keeping the address where I live in São Paulo, paying the DAS and declaring income tax.
The country I'm going to recently signed an agreement with Brazil to eliminate double taxation. Would it still be a problem to try to negotiate taxes in both countries because I'm an MEI?
Thanks for the info -
Thanks for the clear information
I have a question. I've been living in the UK for ten years and have declared my departure. For inheritance reasons, I think it would be more advantageous for me to return to being tax resident in Brazil and continue my tax residence in the UK as well - in other words, dual residence.
Is there any way to become a tax resident in Brazil again without moving permanently? I spend between 1 and 3 months in Brazil every year, divided into two or three trips. Could I use one of these entries as a "return" date to prove my permanent intention?
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Hello, Larissa!
Thank you for the compliment and for your interest in our content.
The rule deals with the possibility of "permanent exit" and "temporary exit" from the country, as described by the Federal Revenue Service.
In the temporary departure format, a person is only considered a non-resident when they spend 12 consecutive months outside the country. Those who fall under this rule must comply with tax obligations in both countries in which they maintain tax residence during this 12-month period. Although an agreement to avoid double taxation between the countries helps in many respects, the obligation to comply with ancillary and main obligations in both countries remains.
Even without tax residency in Brazil, it is possible to remain a partner in a legal entity incorporated in Brazil, but this situation is not compatible with the PJ's classification in Simples Nacional. The legal entity would have to change its tax regime to Lucro Presumido or Lucro Real.
I hope I've helped. If you need our support, just contact us atWhatsApp or by e-mail contato@tersi.adv.br!
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Hello Vinicius! Congratulations on the article, it helped me a lot.
If possible, could you please clarify a question: Regarding the ITCMD of a person who lives outside Brazil, according to the rule for donations of movable property, the tax is levied at the donor's place of residence, in this case abroad.
I would like to know in the case of when the person, even if they live abroad, has a tax residence in Brazil for RFB purposes, does this also influence the conclusion that the Brazilian states could understand that the domicile is where the person actually lives or the tax residence in BR for RFB purposes.
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Great text presented and related to the definitive spirit, but I have a question. If I've been away from the country for 8 years and now in 2023 I intend to return only in August, but I don't want to file an annual tax return for 2023/2024, would you recommend that I leave in December and return at the beginning of January 2024 to consider that this would be the date of arrival back in Brazil? You would then only have to submit your annual tax return for 2024/2025.
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Hello Vinícius, thank you for sharing a subject that very few people have mastered.
My situation is as follows:
I left Brazil at the beginning of 2018 just to travel, but with no return date. I ended up spending four years outside Brazil and only returned for two months in 2022. The first year I didn't have any income abroad, the second year I did very little volunteering and from 2020 until now I've been working in England. However, since I didn't do my DSDP, I kept investments in fixed-income brokerages, the stock market, etc. Some are for the long term and others are falling, so it wouldn't be the best time to reactivate. I've always declared my investments in Brazil but I don't declare my income abroad (since 2020) and I don't send money from here to Brazil. If possible, I would also keep my tax residence in Brazil to keep my investments, with no intention of taking money from here to Brazil. What would you recommend? Thank you. -
Hello,
I've been looking for articles to study about tax residency for a long time and your articles as well as your comments and answers have been very enlightening.Due to a job offer we left Brazil (my husband and I and our school-age children). We intend to stay here (depending on how the children adapt), returning to Brazil twice a year.
In addition, we intend to keep our home, financial investments (shares, FIIs, treasury, etc.) and rental property in Brazil.
We have no interest in liquidating these investments and accounts as non-tax residents are not a viable alternative for us. Therefore, our intention is to maintain dual tax residency.
There is an agreement, if I'm not mistaken, in force since 2022, to avoid double taxation between Brazil and the country we move to.
I understand that the salary received by my husband abroad will not be taxed in Brazil (as it is employee income already taxed at source in the contributing country).
We have no restrictions on complying with tax obligations in both countries and are willing to file tax returns in both.
In this case, do you believe that we would be regular, acting correctly and would not suffer double taxation?
As I'm not working at the moment, a second alternative would be to make my husband leave permanently and keep my tax residence. This way, I would continue to receive the rental income and manage our local investments.
Thank you in advance and I look forward to your comments. -
Hi Vinicius, how are you?
I have a question, I'm a Brazilian resident in Brazil and I wanted to invest in direct treasury and variable income but I want to live permanently in Portugal and I already have a residence there too, in my case I didn't want to leave Brazil permanently to maintain my rights as an investor, would it be feasible to leave the country without leaving permanently keeping the investments in Brazil earning in euros? or is it more worthwhile to invest this money in Europe even avoiding headaches and problems with double taxation?
Thank you very much.
Best regards.
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