Income tax, when not working in Brazil

Hi,

I work for a Foreign company, in a foreign country(Not Brazi), and I am out of Brazil for more than 200 days a year. So my question is, am I a tax residency in Brazil.
I  am in the process to get a permanent visa in Brazil, so my question is regarding my tax situation, after I have received the permanent Visa.

I have friends , who are in the same situation, and they say they have asked a  Tax accountant(Contador),  and he told them that they are not tax liable to Brazil, and that I am not to pay tax in Brazil, but I am not so sure.

You should be fine as to income tax if you file in a country with an agreement with Brasil.
Take care after PR is achieved, being gone for an extended time can effect PR. Also remember you can only send "X" amount per month into Brasil after you get a bank account and can bring $10 mils or more if you declare at airport, be prepared for question and think about exchange.

To Haika1966,

1. Don´t worry about income taxes if you reside less than 6 months in Brazil.

"Estrangeiros no Brasil
Em relação a estrangeiros que moram no Brasil, aplica-se a regra geral de residência em caráter permanente, estável e duradouro, em razão de seu lar, família ou atividades. No caso de estrangeiros que entram e saem do país periodicamente, algumas regras devem ser observadas para verificar se são considerados residentes fiscais no Brasil.

O estrangeiro que entra no Brasil com visto permanente (ou autorização de residência) é considerado residente fiscal desde o momento da sua chegada, tendo a obrigação de apresentar a comunicação e a declaração de saída definitiva se voltar a residir no exterior.

Caso a entrada ocorra com visto temporário, o estrangeiro apenas será considerado residente fiscal no Brasil se obtiver vínculo empregatício, conseguir visto permanente (autorização de residência) ou permanecer no território brasileiro por mais de 183 dias, consecutivos ou não, dentro de um intervalo de 12 meses."

2. If you have a foreign bank account, you should keep your money there. Just link a debit card for ATMs anywhere in the world. Only withdraw what you need and send that money to your wife´s account.

3. Like Texanbrazil said, be on the lookout that you don´t stay more than 2 years out of Brazil. Because reapplication is needed then...

To Haika 1966,

Addendum:

    Since you are out of Brazil more than 6mos at a time, you should file a tax clearance 
    to the Receita Federal every year to break your tax residency... Any holder of CPF
    should also do that to keep theirs in effect especially if they have cars or real estate
    in their name.

    The form should be found at a Receita Federal site...

robal

If you leave the country, you should declare leaving residency, even for temporary and extended periods of time.  If you are in and out of the country for a month, then, this is counterproductive.

For as long as you clarify your extended  absence, you won't be garnered taxes.   

Another way to to is to be a micro enterpreneur, through the MEI  Business Tax ID program. You migth be on the hook for the monthly payments, which amounts to R$ 600-700,00 yearly lump sum. 

That would save you  the hassle of the on-off reporting.   

Unlike the US, you are not on the hook for taxes on assumed income, or for that matter income you haven't generated in the US.  The US Tax code, has provisions such as that  levies taxes above a certain threshold you earn abroad.

No matter how dire is our tax base, tax evasion, we are not like the US Government who, in face of a increasingly weak bond demand, will be forced, and it is so already, tax the living hell out of its Citizens.   And this time, turning Tea over the Harbor will not produce the desired results.

Not sure how it works in Europe or Asia, so I will stay quiet on that front. 

Bottom line, the Brazilian Tax Authorities do not care for what you earn abroad for as long as there is not a pattern  of Brazilian income tax evasion, in short,  dues owed to the Brazilian Tax Bureau.

I am only gone 6-7 weeks at the time, and returning to Brazil on my time OFF,  So I should be fine.

I have had a work visa in Brazil before, and I did pay tax in Brazil during that period, because I never left the country. During that time, I sent money to brazil, because the company I worked for was foreign, and there was no limit, as long as I paid tax, and that was fine.

I think I will pay some tax, at lease covering the money I will be transferring to Brazil. I will be able to deduct that part from the tax, I pay in home country/or country I work in.

Sound a bit of a hassle to report residency (in/Out) every time you leave and enter, especially when I am only gone for 6-7 weeks, and sometimes 12 weeks. Think I would rather pay the tax:)

I think I will just pay my tax, and that's it. The Tax % is half, of what I pay in my home country, where it is almost 50%, including pensions and such, and other fixed payments.

Hi,

I am not out of the country 6 months in one go. It is 6 months in total. I return every 6-7 weeks.

Take care after 200 days not being in BR may loose PR.  May not be fined, just hot water.
They remind me every time I leave BR.

how long are you gone, each time you leave the country.?

Only twice a ear for 10 days each time.