Foreign Investment
How money and value move between Brazil and the group abroad: capital registration with the Central Bank, dividends and interest on net equity, services and royalties, transfer pricing and the minimum tax for large groups.
Need hands-on help with foreign investment in Brazil? Our team works with foreign companies and their local subsidiaries every day.
Plan Your Brazil Investment with Our Tax Advisors →Transfer pricing in Brazil: a practical guide for foreign groups under Law 14,596/2023
Brazil's arm's length rules since 2024: scope, methods, services, royalties, loans, adjustments, Master and Local File, deadlines and penalties.
Starting a BusinessDoing Business in Brazil 2026: a free guide for foreign companies
Our free 26-page guide for foreign headquarters: market entry, tax, the 2026 reform, transfer pricing, payroll, immigration and incentives.
Legal & ComplianceClosing a Subsidiary in Brazil: Dissolution, Liquidation and Tax Clearance
How to close a Brazilian Ltda: distrato or liquidation, closing without tax certificates and its liability, final returns, employees and SCE-IED.
Foreign InvestmentGetting Cash Out of Brazil: Dividends, JCP, Capital Reduction, Loans and Fees
Five ways to move cash from a Brazilian subsidiary to its parent: dividends at 10%, JCP at 17.5%, capital reduction, loan repayments and fees.
Foreign InvestmentSCE-IED Explained: Foreign Direct Investment Reporting in Brazil
Who reports foreign direct investment to Brazil's Central Bank, which events and periodic filings apply, and how missed ones block dividends.
Foreign InvestmentBrazil’s 10% tax on dividends paid abroad: what foreign parents need to know
Since 2026, dividends sent abroad from Brazil bear 10% withholding tax. Transition rules, the capitalization trap, payment and JCP compared.
Tax & AccountingPillar Two in Brazil: the Additional CSLL for multinational subsidiaries
Brazil's 15% minimum tax is collected as an Additional CSLL. Who is in scope, how the top-up is allocated, DCTFWeb, payment dates, penalties.
Foreign InvestmentBuying a Company in Brazil: Due Diligence Essentials for Foreign Acquirers
What foreign acquirers must check in Brazil: share vs asset deals, tax and labor successor liability, CADE approval, goodwill and seller's tax.
Tax & AccountingPaying services and royalties abroad from Brazil: IRRF, CIDE, PIS/Cofins-Import, ISS and IOF
Fees, software and royalties paid abroad can trigger five Brazilian taxes. Rates, who bears each one, treaties and what changes in 2027.
Starting a BusinessHow to set up a subsidiary in Brazil: a step-by-step guide for foreign companies
Subsidiary or branch, Ltda or S.A., who you need on the ground, the registration steps, Central Bank reporting and day-one tax decisions.
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