{"id":1987,"date":"2019-03-20T15:50:12","date_gmt":"2019-03-20T14:50:12","guid":{"rendered":"https:\/\/advpeters.com\/?page_id=1987"},"modified":"2019-09-15T11:59:57","modified_gmt":"2019-09-15T09:59:57","slug":"p-direito-tributario-e-saida-definitiva-do-brasil","status":"publish","type":"page","link":"https:\/\/advpeters.com\/pt-br\/p-direito-tributario-e-saida-definitiva-do-brasil\/","title":{"rendered":"P &#8211; DIREITO TRIBUT\u00c1RIO E SA\u00cdDA DEFINITIVA DO BRASIL"},"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 .av-section-color-overlay{\nopacity:0.3;\nbackground-color:#000000;\n}\n<\/style>\n<div id='dienstleistungen-inner-banner'  class='avia-section av-js5vgtuk-f784a0c8a3b072dba4d69d2004a039fa main_color avia-section-huge avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  avia-bg-style-scroll av-section-color-overlay-active container_wrap fullsize'  data-section-bg-repeat='no-repeat'><div class=\"av-section-color-overlay-wrap\"><div class=\"av-section-color-overlay\"><\/div><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1987'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-88clq-64e788f63c623e3973449fe29004c3d4\">\n#top 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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\"  >DIREITO TRIBUT\u00c1RIO E SA\u00cdDA DEFINITIVA DO BRASIL<\/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='av_section_2'  class='avia-section av-d7yni-25bee6b94945807a1261558a6d87abcb 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-1987'><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-jvv2zf6y-23b2860d743b34265f635f8cf49f27cf\">\n#top .av-special-heading.av-jvv2zf6y-23b2860d743b34265f635f8cf49f27cf{\npadding-bottom:10px;\ncolor:#174b87;\nfont-size:30px;\n}\nbody .av-special-heading.av-jvv2zf6y-23b2860d743b34265f635f8cf49f27cf .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-jvv2zf6y-23b2860d743b34265f635f8cf49f27cf .av-special-heading-tag{\nfont-size:30px;\n}\n.av-special-heading.av-jvv2zf6y-23b2860d743b34265f635f8cf49f27cf 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class='av-special-heading-tag'  itemprop=\"headline\"  >Direito Tribut\u00e1rio e sa\u00edda definitiva do Brasil<\/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-jvgg0g58-e512bb9e79051fa1f57e8a06ca5a3929\">\n.avia-image-container.av-jvgg0g58-e512bb9e79051fa1f57e8a06ca5a3929 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jvgg0g58-e512bb9e79051fa1f57e8a06ca5a3929 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jvgg0g58-e512bb9e79051fa1f57e8a06ca5a3929 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-2815 avia-img-lazy-loading-not-2815 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\" ><p>Voc\u00ea j\u00e1 est\u00e1 saindo ou j\u00e1 saiu do Brasil por per\u00edodo superior a 12 meses, devido a trabalho, estudo, neg\u00f3cios ou outros motivos?<\/p>\n<p>J\u00e1 ouviu falar em resid\u00eancia fiscal e\/ou n\u00e3o-resid\u00eancia fiscal? Declara\u00e7\u00e3o de sa\u00edda definitiva? Expatriado?<\/p>\n<p><em>Caso voc\u00ea se enquadre nesta situa\u00e7\u00e3o a leitura deste texto \u00e9 importante, pois tem a ver com o Le\u00e3o\/Fisco brasileiro.<\/em><\/p>\n<p style=\"text-align: center;\"><strong>A sa\u00edda de profissionais brasileiros<\/strong><\/p>\n<p>(atletas, profissionais liberais, empres\u00e1rios, dentre outros) comumente denominada \u201cexpatria\u00e7\u00e3o\u201d sempre existiu sendo que nos \u00faltimos anos tem se tornado mais comum e presente. Na hora de trocar de pa\u00eds, esses expatriados precisam estar preparados para uma s\u00e9rie de mudan\u00e7as, entre elas, acertar as contas com o Le\u00e3o.<\/p>\n<p>Com a preocupa\u00e7\u00e3o da mudan\u00e7a, adapta\u00e7\u00e3o no novo pa\u00eds, procura por moradia, escola, transporte, institui\u00e7\u00e3o financeira, seguro sa\u00fade e demais o Fisco, tanto do Brasil, quando do novo pa\u00eds \u00e9 deixado em segundo plano.<\/p>\n<p>E, infelizmente, somente quando se estabelece no novo pa\u00eds, ou at\u00e9 mesmo somente quando retorna ao Brasil \u00e9 que aparecem os problemas fiscais, pois n\u00e3o houve devida aten\u00e7\u00e3o com este. Sem saber,\u00a0o contribuinte brasileiro que deixou a condi\u00e7\u00e3o de residente fiscal, na\u00a0maioria das vezes, continua enviando declara\u00e7\u00e3o anual de imposto de renda como se no Brasil continuasse morando, ou em outros casos n\u00e3o envia a declara\u00e7\u00e3o ao imposto de renda.\u00a0Somente quando retorna ao Brasil e traz seu patrim\u00f4nio acumulado do exterior \u00e9 que percebe a dor de cabe\u00e7a que ter\u00e1 para regularizar sua situa\u00e7\u00e3o.<\/p>\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>Para saber se voc\u00ea est\u00e1 ou poder\u00e1 se encontrar num \u201cpotencial problema fiscal no Brasil\u201d basta atender a qualquer um dos principais requisitos abaixo (sabendo que h\u00e1 outros):<\/strong><\/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-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-jsvcrtc1-72a637ff4c6767ae32f450d1226be6a6'>\n<li><div class='iconlist_icon av-b68a43-ea6350b673bf8dcbb42c6fe6102a738f 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\" >Voc\u00ea j\u00e1 ou estar\u00e1 mais de 12 meses (1 ano) fora do Brasil, sendo que durante este tempo passou mais de 184 dias (sucessivos ou intercalados), independentemente se: a passeio, a neg\u00f3cios, a estudos, a trabalho, 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-902htf-b3655c6e12fd37295a3775bf8d4e8501 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\" >Voc\u00ea al\u00e9m de passar mais de 12 meses fora do Brasil (de acordo com as condi\u00e7\u00f5es do par\u00e1grafo anterior) possui fonte de renda no exterior;<\/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-7zup37-233c898cf5c78f87f01fa8f07ddf6b96 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\" >Voc\u00ea continua a fazer declara\u00e7\u00e3o anual de imposto de renda no Brasil, mesmo tendo mais de 12 meses fora do Brasil;<\/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-68k3rn-8bcdd7ae9d533b76e825776af98f4a88 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\" >Voc\u00ea mora h\u00e1 mais de 12 meses fora do Brasil e tem bens e direitos que lhe d\u00e3o renda no Brasil.<\/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;\">Caso qualquer uma das quest\u00f5es tenha sido afirmativa&#8230; infelizmente, voc\u00ea est\u00e1 com problemas com o fisco brasileiro.<\/p>\n<p style=\"text-align: justify;\">E, o que fazer numa situa\u00e7\u00e3o destas? N\u00f3s temos consulentes expertise em servi\u00e7os de regulariza\u00e7\u00e3o fiscal no Brasil junto \u00e0 Receita Federal e podemos auxili\u00e1-lo a:<\/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-1oqs88-32f086958d998f3c2aa40b03923ca183 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\" >Caso esteja saindo do Brasil: planejar sua sa\u00edda fiscal;<\/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-1jvy8w-900739320d771c691b785592d2676fd0 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\" >Caso j\u00e1 esteja fora: analisar sua situa\u00e7\u00e3o e emitir um diagn\u00f3stico da mesma e apresentar solu\u00e7\u00f5es, bem como realiza-las;<\/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-1dwi2o-49a1da96b6d656d6ea4adb473c03f04c 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\" >Auxiliar na manuten\u00e7\u00e3o de rendas e direitos no Brasil enquanto voc\u00ea estiver ausente, por\u00e9m com patrim\u00f4nio por aqui;<\/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-16tq08-4aea10cde192f225aaa74086542a9d89 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\" >Auxiliar junto as institui\u00e7\u00f5es financeira e Banco Central do Brasil a envio dos seus recursos do exterior para o Brasil, bem como o inverso;<\/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-1262ig-e68f46cea93b6dd4c57c917384284632 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\" >Dentre outros servi\u00e7os ligados \u00e0 sua situa\u00e7\u00e3o fiscal.<\/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>Brasil: Resid\u00eancia Fiscal e N\u00e3o Resid\u00eancia Fiscal<\/strong><\/p>\n<p style=\"text-align: justify;\">Todo contribuinte do imposto de renda no Brasil; ou seja, todos que possuem um CPF \u2013 Cadastro Pessoa F\u00edsica do Brasil (independentemente de idade ou nacionalidade) podem ser ou n\u00e3o residentes fiscais perante a Receita Federal do Brasil. Essa condi\u00e7\u00e3o \u00e9 determinante para que aqueles que tenha rendimentos no Brasil e\/ou no Exterior saiba como pagar (se \u00e9 que deve) tributos no Brasil.<\/p>\n<p style=\"text-align: justify;\">As condi\u00e7\u00f5es que determinam se o contribuinte \u00e9 ou n\u00e3o residente fiscal no Brasil s\u00e3o:<\/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-3bzwo-49372cd612dc12d758190b38385f812d 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\" >Que n\u00e3o resida no Brasil em car\u00e1ter permanente;<\/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-3nlwsz-076fd0283718e2b97094ceb9c292c4a4 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\" >Que se retire permanentemente do territ\u00f3rio nacional, ser\u00e1 considerado n\u00e3o residente na data da sa\u00edda, ou ap\u00f3s ter decorrido 12 meses consecutivos de aus\u00eancia, no caso de n\u00e3o ter entregado a Comunica\u00e7\u00e3o de Sa\u00edda Definitiva do Pa\u00eds.<\/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-21ju8-0a21e0da1c651716c628b5055e8d9239 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\" >Que, na condi\u00e7\u00e3o de n\u00e3o residente, ingresse no Brasil para prestar servi\u00e7os como funcion\u00e1ria de \u00f3rg\u00e3o de governo estrangeiro situado no Pa\u00eds. Aten\u00e7\u00e3o: Ser\u00e1 considerada residente, na data da chegada, a pessoa f\u00edsica brasileira que adquiriu a condi\u00e7\u00e3o de n\u00e3o residente no Brasil e retorne ao Pa\u00eds com \u00e2nimo definitivo.<\/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-fam80-2e81644fd311ac898af23f774b18b87c 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\" >Que ingresse no Brasil com visto tempor\u00e1rio e permane\u00e7a at\u00e9 183 dias, consecutivos ou n\u00e3o, em um per\u00edodo de at\u00e9 12 meses; Aten\u00e7\u00e3o: Para a contagem deste prazo, se, dentro de um per\u00edodo de 12 meses, a pessoa f\u00edsica n\u00e3o complete 184 dias, consecutivos ou n\u00e3o, de perman\u00eancia no Brasil, um novo per\u00edodo de at\u00e9 12 meses ser\u00e1 contado da data do ingresso seguinte \u00e0quele em que se iniciou a contagem anterior.<\/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-2tf0pv-62e4203df22b7ef3e82085ea418db022 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\" >Que se ausente do Brasil em car\u00e1ter tempor\u00e1rio, a partir do dia seguinte \u00e0quele em que complete 12 meses consecutivos de aus\u00eancia.<\/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;\">Caso o contribuinte n\u00e3o satisfa\u00e7a as condi\u00e7\u00f5es acima descritas ele \u00e9 considerado n\u00e3o residente fiscal e com isso obrigado a elaborar e entregar\/ enviar a Declara\u00e7\u00e3o de Sa\u00edda Definitiva do Brasil. Todavia h\u00e1 alguns ritos administrativos que s\u00e3o\u00a0 ser robrigados a serem ealizados, como por exemplo o Comunicado de Sa\u00edda Definitivo e Encaminhamento das Sa\u00edda a Fontes Pagadoras.<\/p>\n<p>Possu\u00edmos expertise para auxiliar todo o processo no cumprimento das obriga\u00e7\u00f5es tribut\u00e1rias para que o contribuinte fique com a situa\u00e7\u00e3o regular com a Receita Federal do Brasil e mantenha seu CPF ativo e regular.<\/p>\n<\/div><\/section><\/p>\n<\/div><\/div>\n<\/div><\/p>\n<div id='av_section_3'  class='avia-section av-ahzoe-e133fc1daa558e08dfaf54f1537477df 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-1987'><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-1987","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>Peters Advogados Associados | Direito fiscal na sa\u00edda do Brasil<\/title>\n<meta name=\"description\" content=\"Conselho fiscal na Su\u00ed\u00e7a e no Brasil. 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Acompanhamento em caso de sa\u00edda definitiva do Brasil. Direito fiscal e assuntos para expatriados.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/advpeters.com\/pt-br\/p-direito-tributario-e-saida-definitiva-do-brasil\/","og_locale":"pt_BR","og_type":"article","og_title":"Peters Advogados Associados | Direito fiscal na sa\u00edda do Brasil","og_description":"Conselho fiscal na Su\u00ed\u00e7a e no Brasil. Acompanhamento em caso de sa\u00edda definitiva do Brasil. 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