Expat Lawyers in Brazil - Relocation, Tax & Employment
Holistic approach
Some examples of ways in which CMS can help:
- Employee agreements covering all employment law aspects of the international assignment lifecycle in the relevant jurisdiction from initial assignment through to termination;
- Mobility policies;
- International assignment services;
- Termination of international assignment services agreements;
- HR data protection requirements;
- Applications for tax benefits for expats;
- Tax optimisation of salary splits and employee benefits;
- Employers’ tax obligations, multi-state wage and income tax returns;
- Determining the applicable pension scheme and managing pensions in different countries;
- Navigating the possibilities for international transfers of pension benefits and continued participation in another jurisdiction;
- Analysis of the applicable social security scheme(s) and the consequences thereof; and
- Implementation of the preferred social security scheme.
Fun fact
Did you know that:
Brazil has a specific law for expatriates dating back to 1982 (Law No. 7,064/82), which still applies today and requires employees abroad to receive the most favourable conditions between Brazilian and local law?
This makes Brazilian expatriation regimes more protective than in many jurisdictions.
Employers may face legal risk if they treat long-term remote work abroad as “informal flexibility” instead of formal expatriation.
Brazilian courts may recharacterize the arrangement and apply expatriation rules retroactively, including additional compensation.
Brazil allows foreign nationals to live in the country while working remotely for foreign employers (Digital Nomad Visa), but does not offer equivalent flexibility for Brazilian employees working abroad.
This creates an asymmetry that companies often overlook in global mobility policies.
References
CVC Group
We assisted the largest travel group in Brazil in developing a policy to be applied nationwide on remote work, including on-site and hybrid models, covering rules, benefits, and oversight of the matter.
Kantar Worldpanel
The team supported the development of a nationwide remote work policy, covering on-site and hybrid arrangements, and setting out rules, benefits, and monitoring mechanisms. Additionally, we represented the company in labour inspections conducted by the Ministry of Labor regarding remote work practices during the pandemic.
A leading global technology multinational
The team assisted in reviewing the remote work policy, including aspects of global mobility to support immigration matters and employee benefits for those assigned to other countries.
