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    Hello, Dr. Vinícius.

    I've been living in Germany for more than 15 years and I recently discovered that I should have made the Declaration of Final Departure and now I've seen that I can't do it retroactively for so many years. I have no income in Brazil, but I have a sixth share in an apartment where my mother lives. In Germany, I don't have any income of my own, but I'm married to a local man, we have a property and some investments. If we decide to move to Brazil and transfer our assets to a Brazilian bank, would we have any complications with the IRS?

    Thank you.

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

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