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Hello, I'm an MEI with a registered address in São Paulo. I'm currently working remotely on a project for a company, also in São Paulo, which is due to end in three years' time.
My intention is to move to another country in a year or so and continue with this project until the end, or for a few months until a new job opportunity arises in that country. My concern is about Simples Nacional and tax residency. If I pay the DAS and declare IR normally, even if I stay for more than 12 months, would I still be a tax resident in Brazil? The intention is to keep the address registered with MEI, which is my parents' house and where I currently live. Could this pose any problems? If so, would it be a solution to constantly return to Brazil, even for a few weeks less than 12 months?
Would it be feasible to maintain dual tax residency? Or would it be illegal because it is under the Simples Nacional system?
Thank you very much for your clarifications
Vinicius Tersi is a lawyer, specializing in International Tax Law.