Considerations surrounding Brazilian citizenship and naturalization

Excellent post William.

One thing that I don't see is information about taxes.

For example, what are the tax rules if you are now a Brazilian citizen, but have lived in another country (your other citizenship) for most of the last year.  How is it determined when you pay tax in which of your home countries. 

In Canada, there are some rules and exceptions.  There are some ways to avoid being double taxed, etc.  Do you have information on the "tax rules" part of citizenship?

As a Canadian myself I can tell you that if you have any Canadian income you must file a T1-General in Canada. It will be your normal T1-General until such time as you request to be deemed a Non-Resident for Income Tax Purposes. If you start to receive, or are already receiving CPP, QPP, private pension, annuity payments, etc., in Canada as a non-resident those will be subject to a 25% withholding tax. If you have little other income you can submit an NR-5 to request a reduction of that tax. If your total income is less than the basic allowable amount then when you file your T1-General you will get all those taxes deducted back as a refund.

As a non-resident you are required to declare any foreign income as "World Income". It is not taxed, per se, but it is added to your total income and can have the effect of making you pay more taxes on your Canadian sourced income by putting you up above the basic exemption or in a higher tax bracket.

You will pay income tax on an incrimental scale in Brazil (up to a 27% maximum) on any Brazilian sourced income and if you earn more than the exempt amount will need to file a Brazilian DIR (Declaração de Impostos de Renda) as well. I don't know if you will need to also declare your Canadian income as "world income", but it's likely. It will not be taxed in Brazil but probably has the same effect as it does in Canada.

Hope this helps you.

Cheers,
William James Woodward - Brazil Animator, Expat-blog Team

Dear William, that's a lovely informative article.thank you

I am planning to go with my wife to brazil to deliver our first baby boy, just wondering on the procedures on preparing the necessary documents to get the citizenship and the passport, how about the duration for the process? Any services offices you recommend they provide this service from A to Z?

I am not sure if you have information on hospital domain, which is the best hospital and cost of baby delivery? How about hoe rent safe and secure for family?

I thank you in advance Sir

Hi dan001,

If you have earned income in Canada at any time during the tax year you will be required to file your T1-General as you would any year. Once you move permanently from Canada you may apply to CRA to be deemed a NON-RESIDENT for Income Tax purposes. From that point on if you have any income, such as private pension plans which you cash out for example, there is a 25% withholding tax deducted. This tax is in effect a final settlement of any tax obligation and there is no refund and no filing of a tax return is required. However once you begin to earn a regular income in Canada, such as CPP or QPP retirement benefits these will also be subject to a 25% withholding tax unless you file a NR-5 requesting a reduction, you will however once again be required to file an annual T1-General (Electing under Section 217). You will also be required to declare any foreign earned income as "World Income", which is not taxed in Canada per se, but it will count against your basic personal exemption and therefore some of the income from Canadian sources which would not otherwise be subject to tax if you had no other income, will end up as being taxable if your total earnings are above the basic amount.

Any earnings in Brazil are subject to Brazilian Income Tax on an progressive scale.

Monthly Salary in R$            Percent of tax

Up to R$1.710,78                      0

1.710,79 to 2.563,91                  7,5%

2.563,92 to 3.418,59                   15%

3.418,60 to 4.271,59                  22,5%

over 4.271,59                          27,5%

Cheers,
William James Woodward - Brazil Animator, Expat-blog Team

Hi Safoira1948,

If your child is born in Brazil the hospital will issue a DNV (Declaração de Nascido Vivo) which you take to the Cartório de Registro das Pessoas Naturais nearest your home address to register the birth, your child is automatically a Brazilian citizen by virtue of birth in national territory. Once you have the Birth Certificate in hand you and your wife will have to apply for a VIPER (Permanent Visa) com base em prole (filho) brasileiro. You will need to meet all the requirements and provide all the documents necessary for that kind of visa.

You can check out the website of the Federal Police for further information.

www.dpf.gov.br

See the Ministry of Justice website for information regarding documents

http://portal.mj.gov.br/main.asp?View=% … 0F4CB26%7D

In order to naturalize as a Brazilian citizen you must first obtain a Permanent Visa, reside in Brazil for a minimum of one year following permanency and you must obtain a decent level of fluency in the Portuguese language. You will only be able to obtain a Brazilian passport once you have naturalized.

Cheers,
William James Woodward - Brazil Animator, Expat-blog Team

Thatnks William, I logged into the recommended sites but unfortunately the site is in portugees, any recommended English sites.

I am into planning the baby delivery, and I am a bit lost in choosing the right hospital, the good doctor, the good place to live in

For instance I am looking for a lady doctor as I am a conservative Muslim, where i need a lady doctor and ladies nurse team with my wife during delivery, I stuck calling too many hospitals but unfortunately English was a problem to them.

I need to arrange everything while I am here in Dubai before coming to São Paulo, doctor,hospital, home, addresses for notary,federal policia, etc.

Please advice and thank you in advice William

If you can summarise the documents needed for the permanent visa for myself and my wife before coming to São Paulo to get prepared, the issue I have only 21 days to stay there after the delivery where I need to arrange the birth certificate, baby passport, permenant visa for us...what so you advice

As I told you, once you have the baby's Brazilian birth certificate you can apply for a Permanent Visa right away. Once the application is accepted you are allowed to remain in Brazil until the process is completed.

For information regarding the documents check either

www.dpf.gov.br     or www.mj.gov.br   navigate to ESTRANGEIROS

Cheers,
William James Woodward - Brazil Animator, Expat-blog Team

As I told you, once you have the baby's Brazilian birth certificate you can apply for a Permanent Visa right away. Once the application is accepted you are allowed to remain in Brazil until the process is completed.

For information regarding the documents check either

www.dpf.gov.br     or www.mj.gov.br   navigate to ESTRANGEIROS

Cheers,
William James Woodward - Brazil Animator, Expat-blog Team

Thanks, that was helpful, from your experience which process  is faster to apply for permenant visa though brazilian embassy in country that I am residing or better to be within brazilian territory.

Knowing I am from Lebanon and i am staying in Dubai, so the plan is to get the passport for my baby and then move bak to Dubai and to apply or he residence visa from Dubai, don't you think this is faster process.

Thanks

From everything I've heard the process takes much less time when the application is made from outside Brazil. However, it is my understanding that Brazilian Consulates abroad WILL NOT accept Permanent Visa applications based on having a Brazilian child. They advise everybody to apply for that kind of visa only in Brazil.

Cheers,
William James Woodward - Brazil Animator, Expat-blog Team

Thanks for allowing my registration.

Would any children born outside Brazil from Brazilian parents be automatically required to immediately register with the relevant Brazilian Consuluate or could it done later?

Thank you for response in advance.

Hello Wanntaal,

According to Law No. 818/1949 The Nationality Law, any child born abroad to a Brazilian parent(s) and at some point in the future returns to Brazil may request a Federal Judge to grant citizenship (up to 4 years following reaching the age of majority).

It is however much better to register the birth with the Brazilian Consulate in the country where the child is born in order to guarantee citizenship right away.

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team

Hello Wanntaal,

According to Law No. 818/1949 The Nationality Law, any child born abroad to a Brazilian parent(s) and at some point in the future returns to Brazil may request a Federal Judge to grant citizenship (up to 4 years following reaching the age of majority).

It is however much better to register the birth with the Brazilian Consulate in the country where the child is born in order to guarantee citizenship right away.

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team

Hi there,

On the application for naturalization on the Ministério da Justiça website it is required to renounce your original nationality. What does it really mean? Does it mean my wife has to renounce her nationality in order to get the Brazilian one or she can hold dual citizenship? #confused

Cheers!

I've just looked over the Ministério da Justiça website list of requirements and the form to request naturalization and there is nothing at all in either on that states renonuncing citizenship. Brazil has recognized multiple citizenship for decades. Sorry, but you must be mistaken.

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team

Hi, thanks for you quick reply!

I'm sending the link to the application on which I read about renouncing one's nationality in order to become brazilian:

https://www7.dpf.gov.br/web/formulario/ … _comum.htm

It is mentioned right after the address field, "pretendo adquirir a nacionalidade brasileira e renunciar à atual, vem declarar a Vossa Excelência sob a pena da lei que... "

Hi atmenezesBrazil,

See the following link to the official site of Itamaraty and read the paragraph regarding "Dupla Nacionalidade"

http://www.portalconsular.mre.gov.br/ou … brasileira

Decreto/Lei 818-1949 and its revisions are clear that multiple citizenship is permitted in Brazil. The original law did not permit this and I would suspect that this is just a case where the application form itself has never been changed to reflect the legal reality.

I would suggest that you simply fill out the form, strike out with a pen the part about renouncing your present nationality, which is legally redundant, sign and submit the application. If you should ever be questioned about this, which I highly doubt, then you should point out that Multiple Citizenship is permitted by the Brazilian Nationality Law.

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team

That information is for Brazilian nationals requiring dual nationality though, not for foreigners!

There is still no legal requirement for anyone applying for naturalization to RENOUNCE any other citizenship. The country legally recognizes multiple citizenship. If you're concerned about it it would be worth asking an immigrations lawyer. Next time a chat with my lawyer buddy I'll ask him, but he's just now leaving on vacation for almost a month.

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team

wjwoodward wrote:

There is still no legal requirement for anyone applying for naturalization to RENOUNCE any other citizenship. The country legally recognizes multiple citizenship. If you're concerned about it it would be worth asking an immigrations lawyer. Next time a chat with my lawyer buddy I'll ask him, but he's just now leaving on vacation for almost a month.

When asking for naturalisation, one has to renounce his/her current nationality:
Art. 16. A entrega da certidão constará de têrmo lavrado no livro de audiências e assinado pelo Juiz e pelo naturalizando, devendo êste: (Redação dada pela Lei nº 3.192, de 1957)
b) declarar expressamente que renuncia à nacionalidade anterior;
http://www.planalto.gov.br/ccivil_03/leis/L0818.htm

It's the ultimate step, done before a federal judge.

The renunciation is only valid for Brazil. It means that a naturalized foreigner cannot avail himself of his/her other nationality. It is not the same as renouncing formally your other nationality, as that usually requires several formalities (and in the case of the US paying 450 US$.

One should not worry about this renounciation, it has absolutely no legal effect outside Brazil.

wjwoodward wrote:

Hello Wanntaal,

According to Law No. 818/1949 The Nationality Law, any child born abroad to a Brazilian parent(s) and at some point in the future returns to Brazil may request a Federal Judge to grant citizenship (up to 4 years following reaching the age of majority).

That part of Law 818 was not "recepcionado" by the 1988 constitution which specifically regulates Jus Solis and Jus Sanguinis. (Art 12 CRFB, inicison I "c")
c) os nascidos no estrangeiro de pai brasileiro ou de mãebrasileira, desde que sejam registrados em repartição brasileira competente ou venham a residir na República Federativa do Brasil e optem, em qualquer tempo, depois de atingida a maioridade, pela nacionalidade brasileira;

wjwoodward wrote:

I would suggest that you simply fill out the form, strike out with a pen the part about renouncing your present nationality, which is legally redundant, sign and submit the application. If you should ever be questioned about this, which I highly doubt, then you should point out that Multiple Citizenship is permitted by the Brazilian Nationality Law.

It would simply result in archiving your application.

Unless you specifically renounce before the federal judge, he will not give you your naturalisation certificate.

Then what you're saying is that Decreto/Lei 818/1949 and amendments thereto are all WRONG? You're saying that Brazil DOES NOT recognize multiple citizenship? Can you cite the specific law that prohibits anyone from retaining their existing (or any other) citizenship in order to naturalize?

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team

wjwoodward wrote:

Then what you're saying is that Decreto/Lei 818/1949 and amendments thereto are all WRONG? You're saying that Brazil DOES NOT recognize multiple citizenship? Can you cite the specific law that prohibits anyone from retaining their existing (or any other) citizenship in order to naturalize?

What I am saying is that not everything of law 818/49 was recieved by the current constitution.

Brazil does recognise multiple citizenship, what it does not recognise is that a naturalized brazilian within it's border can use his/her other nationality. Within Brazilian territory, that person is a Brazilian and cannot claim, for example refuge in the XX embassy because it has that nationality too.

If you naturalize, you renounce your nationality for internal legal effect.

Certainly not the way you explained it the first time around. Obviously in any nation, once a person naturalizes they are considered, first and foremost, to hold that country's nationality within the country. Renouncing one's citizenship internally is a moot point. It also can have serious repurcussions, for example in the case of US citizens, who must pay a very exorbitant exit tax if they renounce their citizenship, since the USA is one country that bases its taxes on citizenship and not on residency. Renouncing in the USA can cost millions of dollars.

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team

Oh, and of course, a Brazilian that voluntarilly obtains another nationality, looses the Brazilian nationality:

Art 12 of the 1988 constitution:
§ 4º - Será declarada a perda da nacionalidade do brasileiro que:
II - adquirir outra nacionalidade, salvo nos casos:
a) de reconhecimento de nacionalidade originária pela lei estrangeira;
b) de imposição de naturalização, pela norma estrangeira, ao brasileiro residente em estado estrangeiro, como condição para permanência em seu território ou para o exercício de direitos civis;

It's my understanding that the laws regarding dual/multiple citizenship and the loss of citizenship due to naturalization in a foreign country were all changed on June 9, 1994. That since that date Brazil recognizes multiple citizenship fully and Brazilian nationals naturalizing abroad no longer lose their Brazilian nationality. Furthermore, the law provides that any Brazilian who had previously lost their nationality simply by virtue of naturalization abroad can even apply to have it reinstated. Given that this law was enacted after the 1988 Constitution, it will take precidence.

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team

wjwoodward wrote:

Given that this law was enacted after the 1988 Constitution, it will take precidence.

Brazil is a country with a rigid constitution. Newer laws that newer law that are not in line with the constitution are unconstitutional, they do not take precidence.

However, you are proably refering to EC 3 of the 1994 revision which was encted on june 7th 1994 which is the text I quoted. Here it is in full:

Art. 1.º A alínea "c" do inciso I, a alínea "b" do inciso II, o § 1.º e o inciso II do § 4.º do art. 12 da Constituição Federal passam a vigorar com a seguinte redação:

Art. 12 ..................

I - .........................

a) ..........................

b) ..........................

c) os nascidos no estrangeiro, de pai brasileiro ou de mãe brasileira, desde que venham a residir na República Federativa do Brasil e optem, em qualquer tempo, pela nacionalidade brasileira;

II - ....................

a) ......................

b) os estrangeiros de qualquer nacionalidade residentes na República Federativa do Brasil há mais de quinze anos ininterruptos e sem condenação penal, desde que requeiram a nacionalidade brasileira.

§ 1.º Aos portugueses com residência permanente no País, se houver reciprocidade em favor de brasileiros, serão atribuídos os direitos inerentes ao brasileiro, salvo os casos previstos nesta Constituição.

§ 2.º ....................

§ 3.º ....................

§ 4.º ....................

I - .......................

II - adquirir outra nacionalidade, salvo nos casos:

a) de reconhecimento de nacionalidade originária pela lei estrangeira;

b) de imposição de naturalização, pela norma estrangeira, ao brasileiro residente em Estado estrangeiro, como condição para permanência em seu território ou para o exercício de direitos civis.

Art. 2.º Esta Emenda Constitucional entra em vigor na data de sua publicação.

§ 4.º reads:  Será declarada a perda da nacionalidade do brasileiro que: (replace ....... in the emenda).

This however has nothing to do with Law 818/49, which in part was not recieved by the 1988 constitution (and its subsequent emendments) except for the procedural part on naturalisation, which means that this part:
Art. 16. A entrega da certidão constará de têrmo lavrado no livro de audiências e assinado pelo Juiz e pelo naturalizando, devendo êste: (Redação dada pela Lei nº 3.192, de 1957)

a) demonstrar que sabe ler e escrever a língua portuguêsa, segundo a sua condição, pela leitura de trechos da Constituição Federal;

b) declarar expressamente que renuncia à nacionalidade anterior;

c) assumir o compromisso de bem cumprir os deveres de brasileiro.

Still applies.

Really, Brazilian law is horrible. There are tons of laws like this, of which 2 or 3 articles are still applicable while the rest seized to be applicable because some newer law regulates part of what the old law regulates, but forgot to revoke these articles specifically.

The "Lei de Condominios" is another great example. Most of it is no longer valid, as the new civil code regulates most of the matter, but two or three articles of the old law still apply.


But I repeat, the renunciation of your other nationality is pro-forma and only produces effect inside Brazil.

Also, I have yet to hear of a Brazilian that voluntarilly obtained another nationality lost his Brazilian nationality. Even the constitution has a dead letter. Yet it's there.

good day sir.....how to avail a dual citizenship? i'm a filipino and i want to migrate in brazil and live there with my new found family...or maybe permanently.
hoping for your reply..thanks

Hello Julio,

Before one can naturalize as a Brazilian citizen they must first be a permanent resident (i.e. have been issued a VIPER Permanent Visa) for a period, depending on certain conditions, of up to five years. So the question is really not if you can naturalize, but rather if you will qualify for a Permanent Visa.

VIPER Permanent Visas are issued for several reasons, among them marriage to a Brazilian citizen or permanent resident, stable union (one year or more) with a Brazilian citizen or permanent resident, having a Brazilian child, family reunion, retired persons who can bring in an income of USD $2000 per month and for investors who will invest at least USD $75 thousand in creating a business in Brazil.

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team

Hi William,

I'm new to the forum and I see an interesting discussing you're leading on the naturalization.

First, I am in Brazil and I am quite sure, as you say, that Brazil does indeed allow dual citizenship (whether your home country allows it is another matter).

But what I can't seem to get good information on is the path to naturalization. Your post from a couple of months mentioned naturalization can be obtained after 2 years for "scientic, professional or artistic ability".

What does that mean exactly?? Most everyone on the planet can claim to have such ability (including me on a good day). And then your post says naturalization can be had for 1 year for rendering services to Brazil---what does that mean?

I think only a lawyer who really does this stuff would know, but the problem is most citizenshp cases in Brazil I guess are from a foreiger marrying/having a kid with a brazilian, so the Brazilian lawyers mostly wouldn't know the other cases.

Do you know a lawyer who really knows and deals with the citizenship cases inside out?

thanks very much in advance,
Kevin

Hi Kevin,

I think you misunderstood what I had said and confused a comment that I had made about being able to apply for permanency (VIPER Visa) after two years in the country on a VITEM-V Work Visa. Naturalization is nowhere that simple or quick.

Unless you are the holder of a VIPER Permanent Visa you can't even apply for naturalization.

If you're married to a Brazilian national or have a Brazilian child then you can (in theory) request naturalization after holding the VIPER for one year, generally speaking more.

Under other circumstances you'd need to have held the visa and resided in Brazil for 4 years in order to qualify for naturalization. Check the details on the Ministry of Justice website   www.justica.gov.br then click on Estrangeiros and then Nacionalidade e Naturalização.

The two years you are talking about wasn't my quote, that was a translation of the particular legislation. In SOME cases if you hold a VIPER and you're a professionsal in one of the STEM (science, technology, engineering, mathematics) fields and your services are in high demand the Ministry of Justice, at THEIR discretion, can reduce the period to two years.

Rendering or being in a position to render some significant service to Brazil means to the government of Brazil, rare, rare, rare. Again the Ministry of Justice can at THEIR discretion reduce the waiting time.

In all cases, the applicant must meet all of the other requirements for naturalization.

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team

Hi William,

Thanks for that information.

Indeed I do have a Viper so that's why I am particularly interested in what you have to say about this.

I wonder if you actually know VIPER people who have naturalized using this accelerated path for professional ability. It seems only theoretical because I have never met any people who have taken this route.

The other thing is Brazil is a big place as we all know and love. And although naturalization decisions are made at a federal level, are the decisions actually all centralized in Brasilia or do federal officials in each part of Brazil separately make these decisions?

Thanks,
Kevin

Hi Kevin,

No just like everything else the Ministry of Justice and Conselho Nacional de Imigração make all the decisions in Brasília. The only exception to that would be in exceptional cases where applications are made "Via Judicial", generally in cases of denials for obscure or invalid reasons that prompt applicants to apply to the Tribunal Regional Federal. Then a Federal Court judge will make the determination.

To be quite honest I don't know anyone who has naturalized. I certainly wouldn't do it at my age because it would have absolutely no advantage to me. Younger people would get the added advantage of being able to apply for public service jobs through the "concursos".

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team

kevin66 wrote:

Your post from a couple of months mentioned naturalization can be obtained after 2 years for "scientic, professional or artistic ability".

What does that mean exactly?? Most everyone on the planet can claim to have such ability (including me on a good day).

It means you have to have a recommendation, since this is a discrecionary act (the government does not have to accept a request for naturalization), it's in fact quite arbitrary.

I've never seen or heard from someone that used this clause.

wjwoodward wrote:

To be quite honest I don't know anyone who has naturalized.

Of course you do, me

wjwoodward wrote:

I certainly wouldn't do it at my age because it would have absolutely no advantage to me. Younger people would get the added advantage of being able to apply for public service jobs through the "concursos".

It gives you the right to vote

I see no advantage in naturalization.   I have been here 33 years, and other than not being able to vote or buy large tracts of land (but I can own a business that can by land), I see no advantage.  As an American, I would also loose my US citizenship, and need a visa to visit family back home!

Cheers, Douglas

DouglasT wrote:

As an American, I would also loose my US citizenship

You can't loose your american citizenship, unless you pat US$ 450.00 and make a declaration in front of a consular oficer:

http://travel.state.gov/law/citizenship … p_776.html

lawyer_rio wrote:

wjwoodward wrote:

To be quite honest I don't know anyone who has naturalized.

Of course you do, me

wjwoodward wrote:

I certainly wouldn't do it at my age because it would have absolutely no advantage to me. Younger people would get the added advantage of being able to apply for public service jobs through the "concursos".

It gives you the right to vote

Sorry my friend, I didn't realize that you had naturalized so I really do know somebody who is a naturalized Brazilian citizen.

OMG, I personally wouldn't VOTE for any of this band of idiots if they paid me too.

  Cheers, 
  William James Woodward – Brazil Animator, Expat-blog Team