[Rodrigo Silveira]

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Hello Vinicius, good afternoon.
I left Brazil in 2014 and made my final exit declaration the following year, including my wife, who was accompanying me at the time.
The thing is, I'll still be living abroad and my wife has returned to Brazil, so she no longer has non-resident status, right?
That's where my doubts come in:
1) Does she need to "notify the Receita" that she has returned to Brazil?
2) If so, how?
3) If she receives rental income from real estate, she will pay income tax as if she were a normal resident, right?
4) She has a current account in her name. Can I be on this joint account with her?
Thank you very much in advance,
Rodrigo

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