Legal and financial complexities for Brazilians living abroad

As more Brazilians move abroad, legal and financial complexities regarding international residency, immigration, and taxation are increasing. Legal professional Renata Maria Borges, who practices in Brazil and Portugal and handles cases involving the United States, notes that modern migration involves managing complex family, professional, and patrimonial ties across multiple borders.

For those relocating, managing Brazilian social security (INSS) and tax obligations is critical. Moving abroad does not automatically cancel INSS retirement benefits, but beneficiaries must follow specific procedures, such as life verification and checking for social security agreements between Brazil and their new country of residence.

Additionally, individuals making a permanent move must declare their departure to the Receita Federal via the 'Declaração de Saída Definitiva do País'. This change in status from resident to non-resident alters how income from Brazilian sources, such as pensions, rent, or investments, is taxed.