Change of residence and tax procedures

Planning to live outside Brazil, whether in Portugal or another country? The question arises: do I need to notify the Brazilian Revenue Service or any other tax authority? Before moving, there is no procedure to be carried out with the Brazilian Revenue Service or any other body responsible for tax requirements in Brazil.

In the destination country, tax collection procedures usually take place after arrival. If you choose Portugal, for example, it is likely that you will have obtained your NIF (Tax Identification Number), equivalent to the Brazilian CPF (Individual Taxpayer’s Register), as a non-resident before you leave.

Until then, no additional procedures need to be carried out with the local Portuguese tax authorities. It is important to understand the nuances of the destination country’s tax system and to be aware of obligations after arrival, such as changing your tax residence, filing tax returns and obtaining any tax benefits.

Each country has its own tax rules and procedures for residents and non-residents, so it is essential to seek expert advice to ensure compliance with tax obligations in both countries and avoid future problems.