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    Dear Dr. Tersi,

    I declared my permanent departure several years ago, but my "normal" account is still active in Brazil.
    Over the years I have made a number of direct transfers between banks (foreign and Brazilian).
    Sometimes, when I was visiting Brazil, I would withdraw money from my foreign account (via ATMs) and deposit it in my Brazilian account.
    Apart from those few times when I transferred/deposited some money, the Brazilian account earns monthly interest from savings and a fixed-income investment.

    To date, I have never been questioned by the bank where I have the Brazilian account, nor by the central bank or the IRS.
    Could this cause any problems? Should I change the account type ("normal" to CDE)?

    Thanks for the site and the great information, and for your attention in answering readers' questions.

    Sincerely,
    Bia

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Hi, I'm Vinicius Tersi, a specialist in international tax law.

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