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The enactment of Law nº 14,754/2023 brought one of the most significant changes ever made to the taxation of foreign assets held by Brazilian tax residents. However, despite the widespread perception that the law created a unique 15% tax on all foreign income, the reality is more nuanced. Not every type of foreign income qualifies for the 15% flat rate. The law created a specific taxation regime for foreign financial investments, while other categories of income may remain su

In recent months, it has become common to hear a categorical statement in the tax field: that Law No. 14,754/2023 ended the income tax exemption for monthly sales of up to BRL 35,000 involving digital assets held abroad. This conclusion is often presented as already settled. However, when the legislation is read carefully, the discussion appears to require more attention than many brief comments suggest. Furthermore, Law No. 14,754/2023 does not expressly provide for the repe

Tax season in Brazil can be stressful — especially if you are an expat or have income from different countries. One of the most important tools to make this process easier is a Power of Attorney. In Brazil, a Power of Attorney allows your accountant or lawyer to access your tax information and act on your behalf before the Brazilian tax authorities (Receita Federal). What is a Power of Attorney in Brazil? A Power of Attorney is a legal authorization that lets another person r

When a foreigner lives, works or invests in Brazil, one of the first questions that comes up is: “Will I be taxed twice?” The answer is not so simple — and this is where one of the most important aspects of international tax law begins. In this article, I will explain in a clear way (as I usually explain during meetings with my clients) how international tax treaties in Brazil work, how to analyze tax residency, and what to do even when there is no treaty. What are internatio

Expats in Brazil If you are a expats living, investing or doing business in Brazil and you have tax debts with the Brazilian tax authorities, there is an important message you need to hear: not everything is lost . Brazil is still known as a very rigid country regarding tax collection. Brazilian tax authorities still focus almost exclusively on collections, fines, and litigation. But it has become clear that this approach generates thousands of lawsuits, high legal costs, and

Brazil’s Coastline and Real Estate Investments Brazil’s tax reform has introduced important changes for anyone who rents out or sells property in Brazil. If you are a property owner, investor, or foreigner with real estate assets in Brazil, this article explains — in a simple and practical way — how property taxation worked before the reform and how it will work starting in 2026 , with a focus on rental income, property sales, and asset planning . The goal is simple: to help

At first glance, many expats believe that the Migration Movement Certificate is just a bureaucratic document with little practical value. Some even think it is optional or irrelevant for tax purposes. In practice, this document is one of the most important tools in any serious tax analysis involving foreigners living in or traveling frequently to Brazil. In my experience as a Tax Lawyer for Expats, it is often the starting point for understanding — and correctly structuring

Many foreigners and expatriates live between Switzerland and Brazil . It is very common to work in Switzerland while keeping family, financial, or personal ties in Brazil. What many people do not realize is that this situation creates real tax risks if income is reported incorrectly or without proper treaty analysis. In most cases, the problem starts with tax residence . Brazil taxes worldwide income when a person is considered a Brazilian tax resident. Switzerland taxes in

Brasil e Holanda Many Dutch citizens decide to live in Brazil for work, family, lifestyle, or remote employment. When that happens, one question appears immediately: “Do I become a tax resident in Brazil?” This is a common concern among expats who already deal with taxes in two countries and want to avoid double taxation. The good news is: there are clear rules. The challenge is understanding which rule applies first , and which rule has more legal force . In this article, I

ICP Brazil The traditional handwritten signature and the Brazilian “cartório”: a model that no longer fits the modern world For decades, signing a document in Brazil meant only one thing: picking up a pen, writing your signature on paper, and then… going to a public office called a cartório (a type of notarial registry used throughout the country). This extra step is known as " reconhecimento de firma" — signature notarization. It is a very Brazilian tradition: the cartório

Introduction If you live in Brazil and receive income from Israel — or live in Israel and receive income from Brazil — you might wonder which country has the right to tax your income. The Double Taxation Agreement (DTA) between Brazil and Israel was created to prevent people from paying tax twice on the same income. This treaty applies to individuals who are tax residents in only one of the two countries , as no one can be considered a tax resident in both at the same time. T

The Brazilian Federal Revenue Service has opened an opportunity for individuals and companies to reach an agreement to negotiate tax and...

The judgment of Vale S.A. by the Brazilian Supreme Federal Court (STF) is one of the most relevant cases currently under discussion...

On June 11, 2025, the Brazilian Federal Government published Provisional Measure No. 1.303/2025 , introducing significant changes to how...

Selling your equity (also called "quotas" in limited liability companies) might seem like a straightforward business decision. But a real...

Tax planning is an essential strategy for optimizing the tax burden of individuals and businesses, ensuring compliance issues with the...

If you have investments abroad or receive international income, pay attention! Law No. 14,754/2023 brought important changes to taxation...

The taxation of foreign investments in Brazil has a history marked by complexities and significant changes. The recent enactment of Law...

Living in a foreign country can be an enriching experience but also comes with challenges, particularly in taxation. For foreigners...