New Tax Rules for Individuals with Foreign Income

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The Provisional Measure (MP) No. 1,171, published on April 30, 2023, brought new tax rules for individuals who are tax residents in Brazil earning foreign income, among other provisions.

To whom it applies:

Individuals who are tax residents in Brazil

Effective as of: 

January 1st, 2024

What types of foreign income: 

Income from capital invested abroad in the following categories:
i. Financial investments.
ii. Profits and dividends from controlled foreign entities
iii. Assets and rights held in Trust

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