Our partner Pedro Bresciani commented to Forbes Money on the increase in tax exits from Brazil, which grew by 80.7% between 2021 and 2026, according to the article.
Pedro explains that a tax exit is not completed simply by submitting documents to the Federal Revenue Service, since the tax authorities assess whether there has been an actual change in the person’s center of life. He warns that maintaining a routine, family ties, or property interests in Brazil can compromise this classification, even with a formal declaration.
“If a person declares that they have left Brazil permanently, complies with the applicable reporting requirements, but in practice continues to maintain their routine, their primary ties, and their habitual residence in the country, their non-resident status can easily be called into question,” explains Pedro.