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Revogação da Perda da Nacionalidade Brasileira: Quando é Possível Reverter a Decisão
Nem toda perda de nacionalidade brasileira é definitiva: quando a decisão administrativa tiver sido baseada em situação que se enquadra nas exceções constitucionais, o brasileiro pode requerer a revogação do ato que declarou…
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Reaquisição da Nacionalidade Brasileira: Como Recuperar a Cidadania Perdida
O brasileiro que perdeu a nacionalidade em razão da aquisição voluntária de cidadania estrangeira pode, preenchidos os requisitos legais, requerer a reaquisição da nacionalidade brasileira diretamente ao Ministério da Justiça e Segurança Pública…
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Nacionalidade Brasileira de Filhos Adotivos Nascidos no Exterior: O que Decidiu o STF?
Em março de 2026, o Supremo Tribunal Federal concluiu o julgamento de um dos temas mais sensíveis do direito da nacionalidade brasileiro: crianças nascidas no exterior e adotadas por cidadãos brasileiros têm direito…
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Do You Need to File a Tax Return in Brazil? A Guide for Foreign Residents
If you live — or have lived — in Brazil, you may be required to file an annual personal income tax return with the Brazilian Federal Revenue Service (Receita Federal do Brasil). Known…
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Tax Exit from Brazil: What Foreigners Need to Know
Before understanding what a tax exit is, it is essential to grasp how Brazil determines tax residency. Under Brazilian rules, both Brazilian nationals and foreigners who spend more than 183 days physically present…
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Foundations of International Taxation: Residence and Source in the Brazilian Context
Are you juggling multiple tax residences and wondering which income Brazil will tax? In Brazil, the rules on tax residence for individuals are outlined in Articles 2 and 3 of SRF Normative Instruction…
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Digital Nomads in Brazil: Visa, Tax Residence, and Tax Obligations
Digital nomads residing in Brazil—whether Brazilian or foreign—are subject to specific tax obligations that vary according to their length of stay in the country and the nature of their income Resolution CNIG No.…
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Residence in Brazil for Foreign Retirees: Immigration and Tax Considerations
Brazil offers a residence authorisation to retired and/or pensioned immigrants who can demonstrate a monthly transfer of at least USD 2,000 into the country. The initial residence permit is valid for two years…
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Foreign Partners under Brazilian Corporate Law: What Every Investor Needs to Know
The admission of foreign investors as partners in Brazilian companies has garnered increasing interest, driven by the country’s desire to attract external capital and its recognition as a promising emerging market. Accordingly, Brazilian…
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Foreign Non-Resident Investors as Partners in Brazilian Companies: Legal Requirements
It is entirely lawful — and fully supported under Brazilian law — for a foreign non-resident investor to become a partner in a Brazilian company. However, this process involves specific legal and regulatory…
