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I have been a non-resident for many years and made investments in funds and purchases/sales on the stock exchange in 2021.
I'm not going to return to Brazil in the short term, but I'd like to know if I can continue as a non-resident with these investments, if I should get rid of these investments or if I can declare income tax again this year and become a resident in Brazil? Thank you.
I have lived abroad for about 30 years, I have never declared any tax in Brazil, because I came abroad when I was not yet of age, currently in Belgium I have a tax address, citizenship and residence in Belgium, out of ignorance on my part I did not know about the existence or need for a CDE, I have a bank account in Brazil and I invest in the capital market through it, (indices and futures), because I have a mailing address there in Brazil, can I continue to operate? What are the implications? How should I file the taxes since they are supposed to be delivered and declared here?
Vinicius Tersi is a lawyer, specializing in International Tax Law.