01/23/24 After our marriage here, I assume I can apply for Brazilian citizenship. In the longer term, it is our plan to buy real estate in Brazil so eventually money will have to move here. One of my future goals is to help gifted Brazilian students with student housing.
I assume I can open a bank account in Brazil. I don't know if this requires me to be a citizen. And if so, how long that will take.
The article says that these tax laws apply to Brazilians.
I can apply for Brazilian citizenship, for tax purposes I am currently a resident in Belgium.
I can't imagine I would have to pay income tax for sending my Belgian savings (which have been taxed for 65% already) either.
-@Wout
Welcome, Wout! Some of your questions I can respond to, others I can't. Others who know more about those areas can fill in the answers that I can't.
You can only apply for Brazilian citizenship after living in Brazil for one continuous year as a legal resident (because you will be married to a Brazilian; the normal requirement is four years). So until you're ready to live in Brazil, that's off the table. Brazil permits dual citizenship; you'll probably want to confirm that Belgium does, as well before making your decision.
Your fiancée should register your marriage at the Brazilian Embassy as soon as practical after the wedding. You can go with her, but she must perform the registration herself as the Brazilian citizen. The certification that the Embassy will issue to her in return will greatly facilitate registering your marriage in Brazil, and your eventual move here.
You do not become a tax resident of Brazil simply by marrying a Brazilian, so you're safe there. If your fiancée has registered with the Receita Federal as a non-resident for tax purposes, her status should not change either based on your marriage. If you stay in Brazil for 183 or more days in any year you may become subject to income tax. If your visits to Brazil are on a visitor visa/visa waiver and you keep to the terms of your visa that won't happen, because you're only allowed 180 days in every 365. If at some point you opt for a different visa that permits longer stays prior to moving here, you should discuss it with a Brazilian accountant before crossing that 183 day limit.
As a Brazilian citizen, your fiancée can open a Brazilian bank account anytime that she's here. You cannot open a regular current account until you become at least a legal resident, however, although you may be able to open a savings account.
If Brazil and Belgium have a tax treaty, that will determine your income tax liability. Even if they don't Brazil has a policy against double taxation, so if you have paid taxes on your Belgian savings that you're sending to Brazil to buy real estate and can demonstrate that, you should not have to worry about income tax. There is a low tax on financial transactions, and of course, taxes on the real estate transactions themselves.
Congratulations, and all the best.