Global Mobility | Global Mobility

Take all your questions answered in our FAQ.

Is any planning done before expatriation, considering the types of visas, reciprocity agreements between countries?

It is worth noting that immigration is the gateway to expatriation, well-done planning at the beginning will mitigate the risks of immigration/tax and labor prosecution.

Are the salary values informed in the visa process correct, both in Brazil and abroad?

It is very important to have the correct information, as the company is committed to the Ministry of Labor and the Federal Revenue has subsidies to carry out the comparison of information.

What is expatriation?

Expatriation is the process of international transfer of employees to a subsidiary of the contracting company.

Is the employment contract in Brazil suspended?

No. The employment contract in Brazil remains in force and it is essential to adapt it to the expatriation rules.

What are the rights of the expatriated employee?

The expatriate employee is supported by the Brazilian labor legislation. Therefore, FGTS, INSS, 13th salary, vacations and others included in the employment contract are guaranteed.

What are the social security regulations for expatriation?

Brazil has social security agreements with several countries. It is important to check the terms of the social security agreements according to the destination country of the expatriation.

In case of expatriation, how is the tax residence in Brazil?

Individuals who permanently leave Brazil or change to non-resident status (after 12 months of absence) must present the Communication for Definitive Departure from the Country and the Statement of Definitive Departure from the Country. Based on the characterization of the condition of non-Brazilian tax resident, any income earned in Brazil will be subject to withholding by the paying source. To this end, the taxpayer must inform all sources of income that pay his/her status as a non-resident (banks, tenant of real estate, company in which he may be a partner, etc.). In the event that withholding is not carried out, the individual must pay the tax via Carnê Leão (monthly tax payment on extra personal income).

Is it possible to maintain tax residence in both countries?

Yes, as long as the legal provisions of both countries for tax residence purposes are met.

If the Declaration of Departure from Brazil is presented, is the CPF (Individual Taxpayer Number) suspended?

The delivery of the Declaration of Definitive Departure from the Country does not result in the suspension of the CPF. The taxpayer’s CPF remains the same and in good standing, if there is no pending tax.

Can I make a definitive exit and keep my equity interest in a Brazilian company?

Yes. In this case, it is necessary to appoint an administrator in the company’s articles of incorporation in order to carry out the administration on behalf of the non-resident partner.

In case you decide to return to Brazil after having made the Definitive Departure, how to characterize the tax residence again?

The Brazilian citizen returns to have tax domicile in Brazil the moment he returns to the country with the intention of residing back.

Thus, from the date of entry into Brazil, you will be taxed by the Income Tax (“IT”) in Brazil on your global income, that is, the income earned in Brazil and in other countries, being able to take advantage of the tax credit Income paid at source in some cases. The Annual Income Tax Adjustment Statement referring to the calendar year of the return will be the formalization of the characterization as a resident before the Federal Revenue Service of Brazil.

The financial statement will be updated in the first IIT (Individual Income Tax) statement presented after returning to Brazil.

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