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Investment

GENERAL RULES

A new law (Law number 84) came out on 13 February 2009 bringing some changes to the investment rules. The form for applying for a visa may be downloaded here (pdf file).

a) The amount that can be invested is no longer $50,000 (fifty thousand US dollars) but has been raised to R$150,000.(Reais) However, this amount is discretionary and dependent on factors such as the number of jobs that will be created and area and region of investment.

b) A business plan is a prerequisite and must show social implications, for example in the way of job creation.

c) There may be a duty to prove where the area of investment is taking place and subject to discretionary visits by the Ministry of Labour. Adherence to the business may also be verified.

d) The visa will be valid for a period of three years.

e) Visa renewal will be dependent on how the company has established itself and the success of its business plan with regards to job creation etc.

Opening a Brazilian Corporation

The owners (called quota holders) of companies and corporations in Brazil can comprise of 2 individuals and/or corporations in any combination of foreign or Brazilian nationals.

Where a foreign corporation is the quota holder or shareholder then notarized, legalized and sworn translated copies of the following documents must be provided

  1. Copy of passport (copy notarized and legalized)
  2. Copy of Brazilian CPF card or Protocol
  3. Proof of residency abroad (copy of a utility bill)

Brazilian law requires that a Brazilian citizen or a legal resident of Brazil is responsible for all of the corporation‘s activities and to all of the different governmental authorities. This applies particularly to the Tax authorities and Commercial Registry.

Note that these points are very general and offer guidance only. A lawyer experienced in these matters should always be consulted.

REQUIRED DOCUMENTS

Holders of a Brazilian ‘Resident Visa’ are exempt from paying import duty on their personal and household goods as well as professional equipment, provided that their belongings arrive in Brazil no earlier than 3 months and no later than 6 months from the traveller’s arrival in the country

Useful link http://www.receita.fazenda.gov.br


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