CPF
 Brazilian law requires owners of real estate to create a CPF number (Cadastro de Pessoas Fisicas).A CPF number can be described as a tax payers number, and are issued at the Receita Federal in Brazil or through the Brazilian Embassy in Oslo. A foreign national must exhibit passport, sign a number of personal information and pay a fee of 6 R$ (4 USD) to get their CPF number. Moreover, it is so that all holders of CPF number is going to have to file an annual tax declaration to the authorities. The extent of the tax declaration depends on various factors such as the economic situation the holder is in, and whether he or she is resident in or outside Brazil. A person with an income under $ 14,993 R$ can deliver "Declaracao de Isento". This is a very simple form to certify that he or she falls below the minimum income limit without having more details. On the other hand, you have the declaration form "Declaracao Completo", which is intended for people who have a far more complex economic situation of wealth over the minimum income limit, own businesses, stocks and capital.A Norwegian who have bought property or invested some money in Brazil will normally have an income and financial situation that is above the minimum, and the businesses are usually small in number. He will thus in many cases be able to take advantage of the declaration form "Declaracao Simplificada". The deadline for "Declaracao Simplificad"a and "Completo" is 30. april and Declaracao de Isento is 30. november. In the tax declaration to foreigners who are residents outside of Brazil and who have bought property such as a holiday home or investment are required to provide the name of the seller, payment form for the acquired properties, all relevant information in relation to international bank transfers, the amount of capital they have brought into the country and other relevant information. The owner is required to enter the property and the associated information in their tax declaration for the same year that he or she acquired the property. The tax for a foreign national who is a permanent resident outside of Brazil will also depend on the terms that have been agreed upon in any tax treaties between the two countries, while a foreign national who live permanently in Brazil taxes by the same rules that the brazilians. A person who remain more than half of the year in Brazil is considered to be a permanent resident in Brazil, Norway entered tax agreements with Brazil in 1980, and the intention is that the citizens of the two countries should not be exposed to double taxation. |
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