[Giselda]

0

::

Dr. Tersi, good evening!

Could you clarify: in the case answered below in this article, you mention only ITCMD as the tax to be paid. Wouldn't the IRPF also be due?

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.

VINICIUS TERSI
APRIL 12, 2022 AT 9:07 AM
Hello, Daniel!

Thank you for contacting us. If your sister-in-law has been living abroad since 1986 and hasn't filed any tax returns in Brazil since then, I usually recommend formalizing her tax returns for at least the last 5 years, to minimize the chance of her situation being questioned with regard to income received from abroad. Non-residents do not file income tax returns, even if they have assets in Brazil, receive donations, etc. These donations are declared in accordance with state law, for the collection of ITCMD (gift and inheritance tax).

[Author]

Posts