Taxes for retirees / when to file

07/28/25 @Kurterino.  The deadline is normally April 30, but it was "temporarily" moved back to May 31 during the pandemic, and hasn't returned yet.

Technically there's a fine if you were required to file, but if you have a professional opinion that you didn't have to file for 2024, I'd go with that.  In your place, I'd press the accountant a little harder for something clearer than "I'm not sure" on whether you need to file or not, and at least make a note to your files of the conversation.  If he'd be willing to give you a brief "laudo", a written opinion, even better. 

Do Switzerland and Brazil have a tax treaty?  If so, that should define your obligations.

So I’m here on a retirement visa, and I spent more than 180 days here last year, which means I have to pay taxes. Luckily, Brazil and Switzerland do have a treaty, and this agreement states that people who get a pension have to pay taxes for this type of income only to the country which is paying said pension. Meaning I don’t have to pay taxes in Brazil, but in Switzerland, at least as long as I still have an address there (which is the case).

My question is: do I still have to declare this income in Brazil, if only to “prove” that I don’t have to pay taxes here? Maybe I have to show the tax bill from Switzerland? Or can I just do nothing, knowing that I’m not owing taxes here?

Unfortunately my accountant isn’t particularly proficient with such cases, and it’s probably gonna be difficult to find one that is, so hopefully someone in here has been in a similar situation? 

Under the Brazilian tax law you are a “tax resident”  if you exceed 183 days per year in Brazil (it does not have to be a continuous stay).

So the the answer a lawyer or accountant should give you is that you are required to file. But few Brazilian lawyers or accountants actually know about immigrant tax law.

It is unclear if the tax authority - Receita Federal - has sufficient visibility into the immigration system - controlled by the Polícia Federal - to easily detect that you exceeded the 183 day limit.

So, given the tax treaty you could reasonably not file for 2024 and simply wait. The tax system in Brazil is slow and they don’t arrest you (like in the USA). The Receita Federal has five years to discover your mistake.

However you definitely should file for 2025 with a tax attorney who knows how to prepare taxes for legal resident non-citizens.

For more information I’d suggest going to the YouTube channel titled “Invest and Inherit in Brazil” where you will find many videos about taxes for non-citizen tax residents.

I spoke with my accountant, and he confirmed that I don’t have to pay taxes on my pension, however I still have to declare it. So I decided to go ahead and file for last year, even though it’s too late and I’ll have to pay a fine. According to my accountant, the fine is 165 Reais. I prefer to pay this fine and have peace of mind, since I’ll have to renew my visa soon. I would regret having my renewal denied for such a small amount, even if the risk is low.