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Hello, my sister-in-law left Brazil in 1986 and got married in Austria. She doesn't remember if she did the DSDP or the communication. She lives there as a married woman. It so happens that in 2021 she received an inheritance of 10% from her father's estate, which she donated to her mother. She also received a cash donation of R$ 50,000.00 which was transferred to her abroad. As she participated in the inventory and her CPF was irregular, she had to regularize her CPF.
1) Is it necessary for her to do the DSDP retroactively, in which case for what year?
2) Will she need to declare these amounts that she received as an inheritance and gave as a gift to her mother?
3) Will she need to declare these amounts she received as a donation?Thank you for your guidance
