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Hello, my name is Michael and I have been living in the Netherlands for almost 3 years. In the last two years I have declared myself exempt in Brazil and this year 2022 I have not declared anything yet, I did not know that I had to make this definitive departure,
I want to do the right thing so that one day I can return to Brazil clean, but I already pay 49% in tax here in the Netherlands and I don't want to have to pay two years' back taxes double.
Should I file my exit tax return now in 2022 without reporting retroactively? I haven't accumulated any assets and I don't have any income in Brazil.