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  • Maria Fernanda
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    Hello, I left Brazil on 30/04/22 (I entered Europe on 01/05) and I have to stay abroad for at least 4 years (I can't guarantee it, but that's what my work contract says). I live in France. But I intend to visit Brazil occasionally.
    I have an apartment in Brazil (it's not rented out and, for the moment, I have no plans to rent it out) and accounts at two banks (with investments in private pensions, CDBs and some investment funds).
    Reading about the complications of having a Non-Resident Account, I'm giving up on making the permanent exit.
    Naturally, I would continue to file my annual tax return in Brazil, indicating all the income I receive in France (and on which I pay withholding tax) - so as to justify the increase in my assets. Considering the Brazil-France double taxation agreement, I imagine that I would avoid paying "double" tax on my income. In the same way, I'm going to declare income tax here in France.
    One concern I have: if I don't make it back to Brazil within 12 months, what would the implications be? My wish would be to return to Brazil at least once a year - but I can't guarantee it, hence my concern.
    I've read a lot about the subject and tried to listen to other people's experiences. But it's a very personal decision and I confess I'm a little lost.
    What would your advice be?
    If I don't declare my departure now, can I declare it retroactively? Or would I declare from the last date of departure from Brazil (in case I return to Brazil on a trip)?
    Thank you very much and congratulations on your content!

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Hi, I'm Vinicius Tersi, a specialist in international tax law.

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