Continuing tax residence
As detailed in 1.1, Brazilian residents living abroad for the first 12 months subsequent to their departure from Brazil are considered to remain tax resident in Brazil. This applies where the individual does not file a tax report informing the tax authority of their change of residence status. It is therefore very important to ensure that filings are completed before leaving Brazil.
Hiring workers in Brazil to provide services abroad
Brazil has specific rules
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Web page updated on 17 Mar 2025 15:48