Author name: Bertrand Solere

Tax domicile in Brazil

Brazil has adopted, since 1995 (Law 9.249), the principle of universality of income. This means that all income of people residing in Brazil for tax purposes, including those received abroad, is subject to income tax.

Succession of assets located in Brazil

The succession of assets located in Brazil is one of the most inquired topic nowadays. First of all, article 10 of the Law of Introduction to the Norms of Brazilian Law (Decree-Law nº 4.657/42), establishes the general rule according to which the succession of property by death obeys the law of the country in which the deceased was domiciled, regardless of the nature and location of the property.

The authorization of residence in Brazil is granted to foreign pensioners

The Normative Resolution nº40/19 of the National Immigration Council grants retired foreigners able to justify a monthly transfer to Brazil of at least 2,000.00 USD (two thousand North American dollars) the possibility of residing in Brazil. Migration Law no. 13.445/17 replaced the Foreigner Status which had been in force since 1980.