Taxes
Brazil — Tax: Double Tax Treaties
The Receita Federal publishes a list of Brazil's agreements to avoid double taxation, with about 36 countries from South Africa to Venezuela, each linked to its promulgating decree; examples include Germany, Argentina, Canada, China, the United Arab Emirates, Spain, France, India, Italy, Japan, Mexico, Portugal and Uruguay. Versions of the list differ and the list may not be exhaustive: agreements with some countries, such as Colombia, the United Kingdom and Qatar, appear in the Foreign Ministry's Concórdia database in other states of ratification. Check the Receita Federal page and Concórdia for whether a treaty with your country is in force.
Why this matters
Understanding double-taxation treaties can be crucial for individuals relocating to Brazil, as it can impact their tax liability in both their home and host countries.
Key facts
- The Receita Federal lists about 36 double taxation agreements, each linked to its promulgating decree.
- The list includes Germany, Argentina, Canada, China, the UAE, Spain, France, India, Italy, Japan, Mexico, Portugal and Uruguay.
- Versions of the list differ; some agreements (Colombia, UK, Qatar) appear in the Foreign Ministry's Concórdia database in other states of ratification.
- Check the Receita Federal page and Concórdia for whether a treaty is in force.
Steps
- Step 1: Identify relevant treaty — The Brazilian government provides a list of countries with which Brazil has a double-taxation treaty, but the details of each treaty are not readily available online. It may be necessary to contact the Brazilian tax authority or a tax professional for further guidance.
- Step 2: Consult treaty details — Once the relevant treaty is identified, it may be possible to find information on its specific provisions through government websites or professional associations. However, the availability and accuracy of this information cannot be guaranteed.
Common mistakes
- Assuming a treaty exists because it was signed — check that it is in force.