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Tax and Succession Planning

The consultancy regarding the opening of equity holding companies in Brazil, as well as the complete tax and succession planning of Brazilian assets of Brazilian residents, is also the object of tax consultancy by the BPtax team.

The tax effects arising from the transfer of assets owned by the individual into business entities or other types of structures (such as exclusive funds) are the object of the analysis undertaken by the company, including any effect arising from the pay-in of real estate and the incidence of ITBI.

The examination of the practice of acts of succession that involve the levy of the state tax on the donation and succession “causa mortis” in the donation in advance of legitimate or death is also undertaken by BPtax in cases involving heirs, inheritors and successors who are resident in Brazil and abroad.

Definitive Exit from Brazil

BPtax advices and executes all necessary acts so that the individual who is leaving Brazil permanently fulfills the legal requirements determined by law, including:

- Delivery of the Communication of Definitive Departure from the Country

- Completing and delivering the Declaration of Definitive Departure from the Country

BPtax also provides consultancy regarding the status of the Brazilian income and assets of an individual leaving the country, including, among others:

- real estate;

- financial portfolio;

- rural activity;

- investments in Brazilian companies, including equity holdings. 

Income Tax in Brazil

Complete assistance in calculation of income tax on income and capital gains incurred abroad by residents in Brazil, including those arising from financial investments abroad, with the possible analysis of the possibility of offsetting any tax withheld abroad.

The best tax practice to be adopted by Brazilian residents the sale of real estate, intangible assets, and investments in real economy assets abroad (such as the sale of startups and sale of stakes in IPO) by residents in Brazil, including all procedures necessary for calculating the tax in Brazil, are conducted by BPtax team.

BPtax also offers services regarding the calculation of income tax related to other income received abroad, such as the payment of dividends or real estate leases, and the need to pay tax and completion of the Carnê-Leão.

BPtax also assists in the calculation of capital gain and the completion of the GCAP in the sale of Brazilian assets by Brazilian residents, including cases of negotiations with earn outs or payments in installments.



The determination of income tax payable on income and capital gains from a Brazilian source earned by non-residents requires special procedures and care. BPtax team is able to assist in the planning and execution, including the issuance of payment documents, of the income tax due in case of sale of real estate assets, direct investment in Brazilian companies, receipt of real estate rents and related to intangible assets, movable property, and rural activity, among others.

BPtax also assists in all the acts necessary for the non-resident to conduct direct investment in Brazilian companies in Brazil, including equity holdings, among others:

- Issuance of foreign investor's CNPJ or CPF;

- Appointment of attorney;

- Apostille and notarization of foreign documents;

- Registration of the non-resident investor and the investee before the Central Bank;

- Registration of documents in a notary's office and with the Board of Trade.

BPtax team will also be able to provide tax advice regarding foreign investors who choose to invest in Brazil through the provisions of CMN Resolution No. 4373/14.

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848 Brickell Ave, Suite 203

+1 (305) 400.4975


Rua Pequetita, 215,

Conj. 31 | Vila Olímpia

+55 (11) 2667.1448


WTC Free Zone

Dr. Luis Bonavita 1294, Torre II

Oficina 731  |  11300

+598 2626.2266


Bahamas Financial Center, 3rd Floor,

Shirley and Charlotte Streets, Nassau  |  N.P.  |  Bahamas.

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610 Sycamore St

Suite 305  |  Celebration

+1 (305) 400-4975

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