{"id":1755,"date":"2019-03-18T09:05:27","date_gmt":"2019-03-18T08:05:27","guid":{"rendered":"https:\/\/advpeters.com\/?page_id=1755"},"modified":"2019-08-06T16:06:27","modified_gmt":"2019-08-06T14:06:27","slug":"e-tax-law-and-definitive-departure-from-brazil","status":"publish","type":"page","link":"https:\/\/advpeters.com\/en\/e-tax-law-and-definitive-departure-from-brazil\/","title":{"rendered":"E &#8211; TAX LAW AND DEFINITIVE DEPARTURE FROM BRAZIL"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-js5vgtuk-f784a0c8a3b072dba4d69d2004a039fa\">\n.avia-section.av-js5vgtuk-f784a0c8a3b072dba4d69d2004a039fa{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/advpeters.com\/wp-content\/uploads\/2019\/03\/banner-bg2.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n.avia-section.av-js5vgtuk-f784a0c8a3b072dba4d69d2004a039fa 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modern-centered  avia-builder-el-2  avia-builder-el-no-sibling  av-inherit-size'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >TAX LAW AND DEFINITIVE DEPARTURE FROM BRAZIL<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><\/div><div id='steuerrecht-sec1'  class='avia-section av-d7yni-5bf7b4a27e774f00ebeb2dc86888275f main_color avia-section-large avia-no-border-styling  avia-builder-el-3  el_after_av_section  el_before_av_layout_row  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1755'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8k4zi-6f3cbc079c9647b08d5b4a77e22e1350\">\n.flex_column.av-8k4zi-6f3cbc079c9647b08d5b4a77e22e1350{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-8k4zi-6f3cbc079c9647b08d5b4a77e22e1350 av_one_full  avia-builder-el-4  el_before_av_one_fifth  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-51a6faadd216c121af8e58dfede3c193\">\n#top .av-special-heading.av-av_heading-51a6faadd216c121af8e58dfede3c193{\npadding-bottom:10px;\ncolor:#174b87;\nfont-size:30px;\n}\nbody .av-special-heading.av-av_heading-51a6faadd216c121af8e58dfede3c193 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-51a6faadd216c121af8e58dfede3c193 .av-special-heading-tag{\nfont-size:30px;\n}\n.av-special-heading.av-av_heading-51a6faadd216c121af8e58dfede3c193 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class='av-special-heading-tag'  itemprop=\"headline\"  >Tax Law and definitive Departure from Brazil<\/h5><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l6p6m-cb5c95b4f4078285fae3b731e030d083\">\n.flex_column.av-l6p6m-cb5c95b4f4078285fae3b731e030d083{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-l6p6m-cb5c95b4f4078285fae3b731e030d083 av_one_fifth  avia-builder-el-6  el_after_av_one_full  el_before_av_three_fifth  first av-break-at-tablet flex_column_div av-zero-column-padding  column-top-margin'     ><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-cw36m-b32f03cd975e5d90c25e57244958b35a\">\n@keyframes av_boxShadowEffect_av-cw36m-b32f03cd975e5d90c25e57244958b35a-column {\n0%   { box-shadow:  0 0 0 0 #565656; opacity: 1; }\n100% { box-shadow:  0 0 10px 0 #565656; opacity: 1; }\n}\n.flex_column.av-cw36m-b32f03cd975e5d90c25e57244958b35a{\nbox-shadow: 0 0 10px 0 #565656;\nborder-radius:0px 0px 0px 0px;\npadding:30px 30px 30px 30px;\n}\n<\/style>\n<div  class='flex_column av-cw36m-b32f03cd975e5d90c25e57244958b35a av_three_fifth  avia-builder-el-7  el_after_av_one_fifth  el_before_av_one_fifth  av-break-at-tablet flex_column_div shadow-not-animated  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jvgetbth-d0b518f5a74fbb6b21697e2be6a3d22c\">\n.avia-image-container.av-jvgetbth-d0b518f5a74fbb6b21697e2be6a3d22c img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jvgetbth-d0b518f5a74fbb6b21697e2be6a3d22c .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jvgetbth-d0b518f5a74fbb6b21697e2be6a3d22c av-styling- avia-align-center  avia-builder-el-8  el_before_av_textblock  avia-builder-el-first '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-2816 avia-img-lazy-loading-not-2816 avia_image ' src=\"https:\/\/advpeters.com\/wp-content\/uploads\/2019\/05\/IMG-20190329-WA0017-80x80.jpg\" alt='' title='IMG-20190329-WA0017'  height=\"80\" width=\"80\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/advpeters.com\/wp-content\/uploads\/2019\/05\/IMG-20190329-WA0017-80x80.jpg 80w, https:\/\/advpeters.com\/wp-content\/uploads\/2019\/05\/IMG-20190329-WA0017-36x36.jpg 36w, https:\/\/advpeters.com\/wp-content\/uploads\/2019\/05\/IMG-20190329-WA0017-180x180.jpg 180w, https:\/\/advpeters.com\/wp-content\/uploads\/2019\/05\/IMG-20190329-WA0017-120x120.jpg 120w, https:\/\/advpeters.com\/wp-content\/uploads\/2019\/05\/IMG-20190329-WA0017-450x450.jpg 450w\" sizes=\"(max-width: 80px) 100vw, 80px\" \/><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-js5vnocx-75d84e83db85afeff80f1844a512b796\">\n#top .av_textblock_section.av-js5vnocx-75d84e83db85afeff80f1844a512b796 .avia_textblock{\ncolor:#1b1b1b;\n}\n\n@media only screen and (max-width: 479px){ \n#top .av_textblock_section.av-js5vnocx-75d84e83db85afeff80f1844a512b796 .avia_textblock{\nfont-size:14px;\n}\n}\n<\/style>\n<section  class='av_textblock_section av-js5vnocx-75d84e83db85afeff80f1844a512b796 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><div class=\"flex_column av_one_full flex_column_div av-zero-column-padding first avia-builder-el-21 avia-builder-el-no-sibling \">\n<p style=\"text-align: justify;\">Are you already leaving or have you left Brazil for more than 12 months, due to work, study, business or other reasons?<\/p>\n<p style=\"text-align: justify;\">Have you ever heard of tax residence and\/or non-residence? Definitive exit declaration? Expatriate?<\/p>\n<p style=\"text-align: justify;\">In case you fit this situation, the reading of this text is important, because it has to do with the Brazilian Tax Authorities.<\/p>\n<p style=\"text-align: center;\"><strong>The departure of Brazilian professionals<\/strong><\/p>\n<p style=\"text-align: justify;\">(athletes, liberal professionals, entrepreneurs, among others) commonly called &#8220;expatriation&#8221; has always existed and in recent years has become more common and present. When it comes to changing countries, these expatriates need to be prepared for a series of changes, including settling accounts with the Brazilian Tax Authorities.<\/p>\n<p style=\"text-align: justify;\">With the concern of the change, adaptation in the new country, search for housing, school, transportation, financial institution, health insurance and other the Tax Authorities, both in Brazil and in the new country is left in the background.<\/p>\n<p style=\"text-align: justify;\">Unfortunately, only when it is established in the new country, or even only when it returns to Brazil is that the fiscal problems appear, because there was not due attention to this. Without knowing it, the Brazilian taxpayer who has left the condition of tax resident, in most cases, continues to send an annual income tax return as if in Brazil he continued living, or in other cases does not send the return to income tax. Only when he returns to Brazil and brings his accumulated assets from abroad does he realize the headache he will have to regularize his situation.<\/p>\n<\/div>\n<\/div><\/section><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-929ri-d024518e04661aadcfa86a73e9016ef2\">\n.flex_column.av-929ri-d024518e04661aadcfa86a73e9016ef2{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-929ri-d024518e04661aadcfa86a73e9016ef2 av_one_fifth  avia-builder-el-10  el_after_av_three_fifth  avia-builder-el-last  av-break-at-tablet flex_column_div av-zero-column-padding  column-top-margin'     ><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='steuerrecht-sec2'  class='av-layout-grid-container av-rin7a-daac7f3c39e8121f247c38f2554e01ee entry-content-wrapper main_color av-flex-cells  avia-builder-el-11  el_after_av_section  el_before_av_section  grid-row-not-first  container_wrap fullsize'  >\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-hjki6-caea4b06e8eda2d08cbc60f1f40dafff\">\n.flex_cell.av-hjki6-caea4b06e8eda2d08cbc60f1f40dafff{\nvertical-align:top;\nbackground-color:#ededed;\n}\n.responsive #top #wrap_all .flex_cell.av-hjki6-caea4b06e8eda2d08cbc60f1f40dafff{\npadding:50px 50px 50px 50px !important;\n}\n<\/style>\n<div class='flex_cell av-hjki6-caea4b06e8eda2d08cbc60f1f40dafff av-gridrow-cell av_one_half no_margin  avia-builder-el-12  el_before_av_cell_one_half  avia-builder-el-first '  ><div class='flex_cell_inner'><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jsbbkzk3-9ed7a46ad1b4533ab05a9733bc8ef636\">\n.av_font_icon.av-jsbbkzk3-9ed7a46ad1b4533ab05a9733bc8ef636{\ncolor:#174b87;\nborder-color:#174b87;\n}\n.av_font_icon.av-jsbbkzk3-9ed7a46ad1b4533ab05a9733bc8ef636 .av-icon-char{\nfont-size:40px;\nline-height:40px;\n}\n<\/style>\n<span  class='av_font_icon av-jsbbkzk3-9ed7a46ad1b4533ab05a9733bc8ef636 avia_animate_when_visible av-icon-style- avia-icon-pos-center avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='\ue800' data-av_iconfont='fontello' ><\/span><\/span><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-js5vnocx-75d84e83db85afeff80f1844a512b796\">\n#top .av_textblock_section.av-js5vnocx-75d84e83db85afeff80f1844a512b796 .avia_textblock{\ncolor:#1b1b1b;\n}\n\n@media only screen and (max-width: 479px){ \n#top .av_textblock_section.av-js5vnocx-75d84e83db85afeff80f1844a512b796 .avia_textblock{\nfont-size:14px;\n}\n}\n<\/style>\n<section  class='av_textblock_section av-js5vnocx-75d84e83db85afeff80f1844a512b796 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: center; text-transform: uppercase;\"><strong>To know if you are or may be in a &#8220;potential tax problem in Brazil&#8221; just meet any of the main requirements below (knowing that there are others):<\/strong><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jsvic195-f8eb138a3eb31007e8e0a7108df6ea6f\">\n#top .avia-icon-list-container.av-jsvic195-f8eb138a3eb31007e8e0a7108df6ea6f .iconlist_icon{\ncolor:#174b87;\nfont-size:16px;\n}\n#top #wrap_all .avia-icon-list-container.av-jsvic195-f8eb138a3eb31007e8e0a7108df6ea6f .av_iconlist_title{\nfont-size:16px;\ncolor:#1b1b1b;\n}\n.avia-icon-list-container.av-jsvic195-f8eb138a3eb31007e8e0a7108df6ea6f .iconlist_content{\nfont-size:16px;\ncolor:#1b1b1b;\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .avia-icon-list-container.av-jsvic195-f8eb138a3eb31007e8e0a7108df6ea6f .av_iconlist_title{\nfont-size:14px;\n}\n}\n<\/style>\n<div  class='avia-icon-list-container av-jsvic195-f8eb138a3eb31007e8e0a7108df6ea6f  avia-builder-el-15  el_after_av_textblock  el_before_av_textblock '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-jsvic195-f8eb138a3eb31007e8e0a7108df6ea6f'>\n<li><div class='iconlist_icon av-pyjyi-ddba2388fc254bd7ecf73b90179d79f6 avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >You are or will be more than 12 months (1 year) out of Brazil, and during this time you have spent more than 184 days (successive or interspersed), regardless of whether: holidays, business, studies, work, etc..;<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-ioibe-19b8ded908f9da0bd8dd5b62a04309c0 avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >You, besides spending more than 12 months outside Brazil (according to the conditions of the previous paragraph) have a source of income abroad;<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-hg3ju-689fddfb086e4e2f76b39a70923b2771 avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >You continue to file an annual income tax return in Brazil, even if you have more than 12 months outside Brazil;<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-7y1ia-85fe213ea89e1a75650fc4704dd59737 avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >You live for more than 12 months outside of Brazil and have assets and rights that give you income in Brazil.<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-js5vnocx-75d84e83db85afeff80f1844a512b796\">\n#top .av_textblock_section.av-js5vnocx-75d84e83db85afeff80f1844a512b796 .avia_textblock{\ncolor:#1b1b1b;\n}\n\n@media only screen and (max-width: 479px){ \n#top .av_textblock_section.av-js5vnocx-75d84e83db85afeff80f1844a512b796 .avia_textblock{\nfont-size:14px;\n}\n}\n<\/style>\n<section  class='av_textblock_section av-js5vnocx-75d84e83db85afeff80f1844a512b796 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: justify;\">If any of the questions have been affirmative&#8230; unfortunately, you are having problems with the Brazilian tax authorities.<\/p>\n<p style=\"text-align: justify;\">And, what to do in such a situation? We have consultative expertise in tax regularization services in Brazil with the IRS and we can assist you to:<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6\">\n#top .avia-icon-list-container.av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6 .iconlist_icon{\ncolor:#174b87;\nfont-size:16px;\n}\n#top #wrap_all .avia-icon-list-container.av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6 .av_iconlist_title{\nfont-size:16px;\ncolor:#1b1b1b;\n}\n.avia-icon-list-container.av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6 .iconlist_content{\nfont-size:16px;\ncolor:#1b1b1b;\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .avia-icon-list-container.av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6 .av_iconlist_title{\nfont-size:14px;\n}\n}\n<\/style>\n<div  class='avia-icon-list-container av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6  avia-builder-el-17  el_after_av_textblock  avia-builder-el-last '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6'>\n<li><div class='iconlist_icon av-69mcq-18d89b381839924b29d2702a7b73f900 avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >If you are leaving Brazil: plan your tax exit;<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-1j7h1u-3b13b4d8a9d5a91dd1e8e35a159b2690 avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >If you are already out: analyze your situation and issue a diagnosis of it and present solutions, as well as perform them;<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-1drp7m-cfe28b6dfb2efdd162986b3ed4aca820 avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >Assist in the maintenance of income and rights in Brazil while you are away, but with assets here;<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-1accmi-aa9886152182f388a0f4c44fbbebb604 avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >Assist with the financial institutions and Central Bank of Brazil to send their resources from abroad to Brazil, as well as the reverse;<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-13a0re-77ae3cf88ec319bfa8fe503dbf7b42d3 avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >Among other services related to your fiscal situation.<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><\/p>\n<\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-hjki6-caea4b06e8eda2d08cbc60f1f40dafff\">\n.flex_cell.av-hjki6-caea4b06e8eda2d08cbc60f1f40dafff{\nvertical-align:top;\nbackground-color:#ededed;\n}\n.responsive #top #wrap_all .flex_cell.av-hjki6-caea4b06e8eda2d08cbc60f1f40dafff{\npadding:50px 50px 50px 50px !important;\n}\n<\/style>\n<div class='flex_cell av-hjki6-caea4b06e8eda2d08cbc60f1f40dafff av-gridrow-cell av_one_half no_margin  avia-builder-el-18  el_after_av_cell_one_half  avia-builder-el-last '  ><div class='flex_cell_inner'><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jsbbkzk3-9ed7a46ad1b4533ab05a9733bc8ef636\">\n.av_font_icon.av-jsbbkzk3-9ed7a46ad1b4533ab05a9733bc8ef636{\ncolor:#174b87;\nborder-color:#174b87;\n}\n.av_font_icon.av-jsbbkzk3-9ed7a46ad1b4533ab05a9733bc8ef636 .av-icon-char{\nfont-size:40px;\nline-height:40px;\n}\n<\/style>\n<span  class='av_font_icon av-jsbbkzk3-9ed7a46ad1b4533ab05a9733bc8ef636 avia_animate_when_visible av-icon-style- avia-icon-pos-center avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='\ue800' data-av_iconfont='fontello' ><\/span><\/span><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-js5vnocx-75d84e83db85afeff80f1844a512b796\">\n#top .av_textblock_section.av-js5vnocx-75d84e83db85afeff80f1844a512b796 .avia_textblock{\ncolor:#1b1b1b;\n}\n\n@media only screen and (max-width: 479px){ \n#top .av_textblock_section.av-js5vnocx-75d84e83db85afeff80f1844a512b796 .avia_textblock{\nfont-size:14px;\n}\n}\n<\/style>\n<section  class='av_textblock_section av-js5vnocx-75d84e83db85afeff80f1844a512b796 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: center; text-transform: uppercase;\"><strong>Brazil: Tax Residence and Non Tax Residence<\/strong><\/p>\n<p style=\"text-align: justify;\">Every taxpayer of income tax in Brazil; that is, everyone who has a CPF \u2013 Social Security Number (regardless of age or nationality) may or may not be a tax resident with the Brazilian Tax Authorities. This condition is determinant so that the one who has income in Brazil and\/or abroad, knows how to pay (if any) taxes in Brazil.<\/p>\n<p style=\"text-align: justify;\">The conditions that determine whether the taxpayer is a tax resident or not in Brazil are:<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6\">\n#top .avia-icon-list-container.av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6 .iconlist_icon{\ncolor:#174b87;\nfont-size:16px;\n}\n#top #wrap_all .avia-icon-list-container.av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6 .av_iconlist_title{\nfont-size:16px;\ncolor:#1b1b1b;\n}\n.avia-icon-list-container.av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6 .iconlist_content{\nfont-size:16px;\ncolor:#1b1b1b;\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .avia-icon-list-container.av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6 .av_iconlist_title{\nfont-size:14px;\n}\n}\n<\/style>\n<div  class='avia-icon-list-container av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6  avia-builder-el-21  el_after_av_textblock  el_before_av_textblock '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6'>\n<li><div class='iconlist_icon av-vcrgy-ac548f941726788d6e13b9a0787191d6 avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >Who is not permanently resident in Brazil;<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-t7d7e-fcd36973888a442a00fe46f8eedcfa8b avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >Who permanently withdraws from the national territory, will be considered a non-resident on the date of departure, or after 12 consecutive months of absence have elapsed, in case he has not submitted the Communication of Definitive Departure from the Country.<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-md3gq-e005862f58a2ceacfb82e73bb7c86a6a avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >Who, as a non-resident, joins Brazil to render services as an employee of a foreign government agency located in the country. Attention: The Brazilian individual who acquired the condition of non-resident in Brazil and returns to the country with definitive spirit will be considered resident on the date of arrival.<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-eqhnu-e5bcb8b836a5c712f28d5cc04b1dbeec avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >Who enters Brazil with a temporary visa and stays for up to 183 days, consecutive or not, in a period of up to 12 months; Attention: For the counting of this period, if, within a period of 12 months, the individual does not complete 184 days, consecutive or not, of permanence in Brazil, a new period of up to 12 months will be counted from the date of entry following that on which the previous counting began.<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><div class='iconlist_icon av-bk5x6-2f122ae7f556b6c029023563bc518897 avia-font-entypo-fontello'><span class='iconlist-char' aria-hidden='true' data-av_icon='\ue812' data-av_iconfont='entypo-fontello'><\/span><\/div><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" >Who is temporarily absent from Brazil, from the day following that on which he completes 12 consecutive months of absence.<\/div><\/header><div class='iconlist_content av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-js5vnocx-75d84e83db85afeff80f1844a512b796\">\n#top .av_textblock_section.av-js5vnocx-75d84e83db85afeff80f1844a512b796 .avia_textblock{\ncolor:#1b1b1b;\n}\n\n@media only screen and (max-width: 479px){ \n#top .av_textblock_section.av-js5vnocx-75d84e83db85afeff80f1844a512b796 .avia_textblock{\nfont-size:14px;\n}\n}\n<\/style>\n<section  class='av_textblock_section av-js5vnocx-75d84e83db85afeff80f1844a512b796 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: justify;\">If the taxpayer does not meet the conditions described above, he is considered a non-resident tax payer and therefore required to prepare and submit \/ send the Definitive Exit Statement from Brazil. However, there are some administrative rites that have to be carried out, such as the Definitive Exit Communiqu\u00e9 and the Forwarding of Exits to Paying Sources.<\/p>\n<p>We have the expertise to assist the whole process in the fulfillment of tax obligations aiming the taxpayer to meet regularly with the Federal Revenue of Brazil and keep its CPF active and regular.<\/p>\n<p>We have the expertise to assist the entire process in the fulfillment of tax obligations, aiming at the taxpayer to be in regular contact with the Brazilian Tax Authorities and to keep his CPF active and regular.<\/p>\n<\/div><\/section><\/p>\n<\/div><\/div>\n<\/div><\/p>\n<div id='av_section_3'  class='avia-section av-ahzoe-2a07cb5873bcae1f20a56b98b3088403 main_color avia-section-default avia-no-border-styling  avia-builder-el-23  el_after_av_layout_row  avia-builder-el-last  av-desktop-hide av-medium-hide av-small-hide av-mini-hide avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1755'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8k4zi-6f3cbc079c9647b08d5b4a77e22e1350\">\n.flex_column.av-8k4zi-6f3cbc079c9647b08d5b4a77e22e1350{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-8k4zi-6f3cbc079c9647b08d5b4a77e22e1350 av_one_full  avia-builder-el-24  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jsfn8s76-b76caaeaec2571fa420f2727e4127029\">\n#top .av-special-heading.av-jsfn8s76-b76caaeaec2571fa420f2727e4127029{\npadding-bottom:30px;\ncolor:#174b87;\nfont-size:38px;\n}\nbody .av-special-heading.av-jsfn8s76-b76caaeaec2571fa420f2727e4127029 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-jsfn8s76-b76caaeaec2571fa420f2727e4127029 .av-special-heading-tag{\nfont-size:38px;\n}\n.av-special-heading.av-jsfn8s76-b76caaeaec2571fa420f2727e4127029 .special-heading-inner-border{\nborder-color:#174b87;\n}\n.av-special-heading.av-jsfn8s76-b76caaeaec2571fa420f2727e4127029 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-jsfn8s76-b76caaeaec2571fa420f2727e4127029 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-jsfn8s76-b76caaeaec2571fa420f2727e4127029 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-jsfn8s76-b76caaeaec2571fa420f2727e4127029 av-special-heading-h4 custom-color-heading blockquote modern-quote modern-centered  avia-builder-el-25  el_before_av_textblock  avia-builder-el-first  av-inherit-size'><h4 class='av-special-heading-tag'  itemprop=\"headline\"  >STEUERRECHT UND ENDG\u00dcLTIGE ABREISE AUS BRASILIEN<\/h4><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jsfn4ah1-38a52e3cda8c35284e75238f69ce1380\">\n#top .av_textblock_section.av-jsfn4ah1-38a52e3cda8c35284e75238f69ce1380 .avia_textblock{\nfont-size:16px;\ncolor:#2e2e2e;\n}\n<\/style>\n<section  class='av_textblock_section av-jsfn4ah1-38a52e3cda8c35284e75238f69ce1380 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: center;\">Verl\u00e4sst du Brasilien bereits oder hast du Brasilien f\u00fcr mehr als 12 Monate verlassen, aus beruflichen, studienbedingten, gesch\u00e4ftlichen oder anderen Gr\u00fcnden?<\/p>\n<p style=\"text-align: center;\">Haben Sie schon einmal von einem Steuerwohnsitz und\/oder einem Steuerausschluss geh\u00f6rt? Abschlie\u00dfende Ausgangsdeklaration? Expatriate?<\/p>\n<p style=\"text-align: center;\">Wenn Sie in diese Situation passen, ist die Lekt\u00fcre dieses Textes wichtig, denn es hat mit den brasilianischen Steuerbeh\u00f6rden zu tun.<\/p>\n<p style=\"text-align: center;\">Der Austritt brasilianischer Profis (Athleten, Unternehmer, usw), die allgemein als \u201cExpatriation\u201d bezeichnet werden, hat immer existiert und ist in den letzten Jahren immer h\u00e4ufiger und aktueller geworden. Wenn es um den L\u00e4nderwechsel geht, m\u00fcssen diese Expatriates auf eine Reihe von \u00c4nderungen vorbereitet sein, einschlie\u00dflich der Abrechnung mit den brasilianischen Steuerbeh\u00f6rden.<\/p>\n<p style=\"text-align: center;\">Mit dem Anliegen des Wandels, der Anpassung im neuen Land, der Suche nach Wohnraum, Schule, Transport, Finanzinstitut, Krankenversicherung und anderen, werden die Steuerbeh\u00f6rden sowohl in Brasilien als auch im neuen Land im Hintergrund gelassen.<\/p>\n<p style=\"text-align: center;\">Und leider nur, wenn es im neuen Land niedergelassen ist, oder sogar nur, wenn es nach Brasilien zur\u00fcckkehrt, treten die fiskalischen Probleme auf, weil dies nicht geb\u00fchrend ber\u00fccksichtigt wurde. Ohne es zu wissen, sendet der brasilianische Steuerzahler, der den Status eines Steuerbewohners verlassen hat, in den meisten F\u00e4llen eine j\u00e4hrliche Einkommensteuererkl\u00e4rung, als ob er in Brasilien lebt, oder in anderen F\u00e4llen nicht die Erkl\u00e4rung zur Einkommensteuer sendet. Erst wenn er nach Brasilien zur\u00fcckkehrt und sein angesammeltes Verm\u00f6gen aus dem Ausland mitbringt, wird ihm klar, dass er Kopfschmerzen haben muss, um seine Situation zu regulieren.<\/p>\n<p style=\"text-align: center;\">Um herauszufinden, ob Sie in einem \u201cpotenziellen Steuerproblem in Brasilien\u201d sind oder sein k\u00f6nnten, erf\u00fcllen Sie einfach eine der folgenden Hauptanforderungen (in dem Wissen, dass es andere gibt):<\/p>\n<p style=\"text-align: center;\">Du bist oder wirst mehr als 12 Monate (1 Jahr) von Brasilien entfernt sein, und w\u00e4hrend dieser Zeit hast du mehr als 184 Tage verbracht (aufeinanderfolgend oder verstreut), unabh\u00e4ngig davon, ob du spazieren gehst, gesch\u00e4ftlich, zum Studium, zur Arbeit, etc\u2026.;<\/p>\n<p style=\"text-align: center;\">Sie sind oder werden mehr als 12 Monate (1 Jahr) von Brasilien entfernt sein, und w\u00e4hrend dieser Zeit haben Sie mehr als 184 Tage (aufeinanderfolgend oder verstreut) verbracht, unabh\u00e4ngig davon, ob: Urlaub, Gesch\u00e4ft, Studium, Arbeit, usw\u2026.;<\/p>\n<p style=\"text-align: center;\">Sie haben neben Ihrem Aufenthalt von mehr als 12 Monaten au\u00dferhalb Brasiliens (gem\u00e4\u00df den Bedingungen des vorherigen Absatzes) eine Einkommensquelle im Ausland;<\/p>\n<p style=\"text-align: center;\">Sie reichen weiterhin eine j\u00e4hrliche Einkommensteuererkl\u00e4rung in Brasilien ein, auch wenn Sie mehr als 12 Monate au\u00dferhalb Brasiliens haben;<\/p>\n<p style=\"text-align: center;\">Sie leben seit mehr als 12 Monaten au\u00dferhalb Brasiliens und haben Verm\u00f6genswerte und Rechte, die Ihnen in Brasilien ein Einkommen verschaffen.<\/p>\n<p style=\"text-align: center;\">Wenn eine der Fragen positiv war\u2026. leider haben Sie Probleme mit den brasilianischen Steuerbeh\u00f6rden.<\/p>\n<\/div><\/section><\/p><\/div>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1755","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax issues when leaving Brazil for good | Peters Associated Lawyers<\/title>\n<meta name=\"description\" content=\"Tax advice in case of a definite departure from Brazil. 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