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Dr. Vinicius, I've just visited your site and I'm finding the articles very enlightening. Congratulations and thank you very much for sharing your knowledge.
My sister left Brazil in 2018 to work in Japan, and since then she has been declaring her personal income tax as normal because she was unable to open a non-resident current account, not least because of the expensive fees she would have to pay.
1) My mother is the attorney-in-fact and 2nd holder of a bank account that we hold jointly;
2) My sister receives rent from a property;
3) My sister wants to send money to Brazil to invest.
Given the whole scenario, would it be better for my sister to declare her permanent departure, notify the sources of payment, pay 15% on the rent, open a bank account as a non-resident and no longer worry about the obligation to file a tax return every year?
And since she left Brazil in 2018, can she declare her definitive departure now?
Vinicius Tersi is a lawyer, specializing in International Tax Law.