{"id":2183,"date":"2018-12-28T00:43:44","date_gmt":"2018-12-28T00:43:44","guid":{"rendered":"https:\/\/www.fink.com.br\/transfer\/2018\/12\/28\/income-tax-return-for-those-who-dont-live-in-brazil\/"},"modified":"2022-12-08T18:48:04","modified_gmt":"2022-12-08T18:48:04","slug":"income-tax-return-for-those-who-dont-live-in-brazil","status":"publish","type":"post","link":"https:\/\/www.fink.com.br\/mobility\/income-tax-return-for-those-who-dont-live-in-brazil\/","title":{"rendered":"Income tax return for those who don\u2019t live in Brazil"},"content":{"rendered":"

\"\"<\/p>\n

The old saying that you can leave Brazil<\/a>, but that Brazil never leaves you, has never been truer. At least, when speaking of explanations to the Receita Federal (IRS). Whether temporarily or definitively, whoever no longer lives on Brazilian soil must report to the government. The law is valid independently of the reason for, or condition of, the expatriation: work, study, or long trip. In short, every Brazilian that is a fiscal resident of Brazil \u2013 hasn\u2019t delivered his Statement of Exit \u2013 but hasn\u2019t lived in the country for a period shorter than 12 consecutive months, must present normally their annual income tax return.<\/p>\n

<\/p>\n

Therefore, to avoid double taxation, in other words, paying twice on the same source of earned income, the Brazilian that has decided to live abroad must send two documents to the Receita Federal: the Communication of Definitive Exit <\/a>from the country and the Statement of Definitive Exit. This is obligatory, and presenting both documents exempts the tax payer from delivering an income tax return while absent from the country. This happens mainly to avoid future judicial problems if the expatriate decides to return to Brazil with more patrimony than declared previously, which would result in the collection of the tax in its totality.<\/p>\n

Statement of Definitive Exit X Communication of Definitive Exit<\/strong><\/p>\n

The Communication of Definitive Exit from the country<\/a> represents the expatriation and exemption from future taxation in the country from the date of the physical exit from Brazil, that is, it is done in a premeditated manner. On the other hand, the Statement of Definitive Exit from the country is dedicated to the closure of fiscal obligations, thus indicating to the Receita Federal the value of assets and debts on the date of departure from the country.<\/p>\n

Real Estate X Investments<\/strong><\/p>\n

There is a special condition with reference to real estate. If you leave the country and continue renting your real estate, you will be subject to taxation. The value of the rent received will be taxed under a fixed aliquot of 15% of the net value received, which will be collected on the date of monthly payment. On the other hand, after the Statement of Definitive Exit from the country<\/a>, income and investments are not taxed.<\/p>\n","protected":false},"excerpt":{"rendered":"

The old saying that you can leave Brazil, but that Brazil never leaves you, has never been truer. At least, when speaking of explanations to the Receita Federal (IRS). Whether temporarily or definitively, whoever no longer lives on Brazilian soil must report to the government. The law is valid independently of the reason for, or […]<\/p>\n","protected":false},"author":13,"featured_media":1518,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[737,9,10,738,739,407,122],"class_list":["post-2183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tips","tag-declaracao","tag-fink","tag-fink-mobility","tag-imposto-de-renda","tag-income-tax","tag-morar-fora","tag-relocation"],"yoast_head":"\nIncome tax return for those who don\u2019t live in Brazil - Fink<\/title>\n<meta name=\"description\" content=\"The old saying that you can leave Brazil, but that Brazil never leaves you, has never been truer. At least, when speaking of explanations to the Receita Federal (IRS). Whether temporarily or definitively, whoever no longer lives on Brazilian soil must report to the government. The law is valid independently of the reason for, or condition of, the expatriation: work, study, or long trip. In short, every Brazilian that is a fiscal resident of Brazil \u2013 hasn\u2019t delivered his Statement of Exit \u2013 but hasn\u2019t lived in the country for a period shorter than 12 consecutive months, must present normally their annual income tax return.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fink.com.br\/mobility\/income-tax-return-for-those-who-dont-live-in-brazil\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income tax return for those who don\u2019t live in Brazil - Fink\" \/>\n<meta property=\"og:description\" content=\"The old saying that you can leave Brazil, but that Brazil never leaves you, has never been truer. 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