🇺🇸 I am a business partner in the USA. Do I need to declare this in Brazil? Understand your tax obligations.

Logic Accounting July 14, 2025

Starting a business outside of Brazil is a dream for many and a reality for several Logic clients. But along with internationalization, questions arise about... tax obligations in Brazil and in the United States.

If you are Brazilian and a business partner in the United States, Yes, you need to declare it.. And not only that: there are important rules to follow to avoid fines and problems with the tax authorities. In this article, we clearly explain what you need to know.

What are the tax obligations in Brazil?

Every Brazilian who owns a stake in a company abroad must declare this in the Individual Income Tax Return (DIRPF), in the "Assets and Rights" section.

  • You must declare the company acquisition value (capital contribution) in foreign currency;

  • Convert the value to Brazilian reais using the dollar exchange rate on the day of purchase;

  • State the origin of the funds (whether they were acquired with income in reais or foreign currency);

  • Declare income, profits or dividends received, even if already taxed in the United States;

  • Make the payment of Carnet-Leão monthly, if applicable.

Furthermore, it is mandatory to Declaration of Brazilian Capital Abroad (CBE) to the Central Bank, under the following conditions:

  • CBE Annualif you have more than US$ 100 mil in assets abroad as of 12/31;

  • Quarterly CBEIf this value is also exceeded in March, June, or September;

  • Fines for omission range from R$ 2,500 to R$ 250,000.

What obligations exist in the United States?

Even if you don't reside in the U.S., the IRS (American tax authority) requires specific tax returns. You will be considered non-resident alien and it should:

  • Deliver the Form 1040NR – US Nonresident Alien Income Tax Return;

  • Having a US tax identification number: the TIN (Taxpayer Identification Number);

  • If your company is classified as partnership, LLC or S-Corporation, there may be retention up to 37% Regarding profits, even without distribution;

  • If it is a C-Corporation, Taxation will only occur when there is dividends, with retention of 30%.

Can I offset taxes paid in the United States against taxes paid in Brazil?

Yes, although Brazil and the US do not have a double taxation treaty., The tax paid there can be offset against Brazilian income tax up to the limit of the tax due here.

Is it worthwhile to establish a company in another country?

Yes, in some cases. Investing through a company located in a country with a tax treaty with the U.S. may be possible. reduce the tax burden and to facilitate the management of global assets.

Conclusion: internationalization requires planning.

Simply opening a company in the United States isn't enough. Understanding the impact is essential. legal and tax This is true in Brazil and in the United States.
At Logic, we offer comprehensive support for Brazilians who wish to start a business abroad, including:

✔ International tax planning
✔ Filing and reviewing tax returns in Brazil and the United States
✔ Registration with the Central Bank
✔ Legal and accounting advice in Portuguese and English

Talk to Logic and avoid surprises with the tax authorities!

Get in touch with our expert team and see how we can make your internationalization safer and more strategic.

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