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Hello, Vinicius,
I would like to congratulate you on the excellent content of your articles. I've been living in Germany for 2 years as a salaried employee, but I've kept my dual tax residency until now.
In order to declare the income from the salary received in Germany in the "carnê-leão", should the net amount received be declared or should it follow the same IRRF rule in Brazil (gross salary minus social security contributions and Rente (in Germany))? What should be the calculation basis for declaring the salary?
Art. 16 of IN No. 208/2002 only mentions that income received from sources located abroad must be declared in the tax return, but does not determine the calculation basis.
Thank you!