[Isaac]

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Thanks for the text. In order for a person who has been outside the country for 25 years to regain residency status, in addition to the definitive intent (intention to live and settle in the country) does he or she need to have physically returned to Brazil?
Thank you.

[Isaac]

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Thanks for the text. My sister-in-law has been out of the country for over twenty years. She hasn't left the country permanently and has never declared income tax in Brazil. She works abroad and is a salaried employee. In 2021 she started receiving a navy pension for the death of her mother, with income tax deducted at source. This year she intends to buy a house with the money she earned abroad and return to live in Brazil. What advice do you have for regularizing this situation with the tax authorities? thank you.

[Author]

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