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Brazil - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives

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Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as anassignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

Information is not available.

Payroll considerations

Are there special payroll considerations for short-term assignments?

Information is not available.

Taxable income

What income will be taxed during short-term assignments?

Information is not available.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Brazil?

Information is not available.

<p>© 2018 KPMG Tax Advisors-Assessores Tributrios Ltda., a Brazilian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved.</p> <p>KPMG International Cooperative (“KPMG International”) is a Swiss entity. &nbsp;Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.</p>

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