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Brazil

CREATE A COMPANY IN BRAZIL
COMPANY TAX - 0% -

Incorporate, form or create a company in Brazil

Country characteristics:
Geographic location: Territory of South America.
Political regime: Federal Republic.
Population: 208,385,000 inhabitants (2017).
Idiom: Portuguese
Currency: Real (BRL)
Time zone: GMT-2 to -5.

PRESENTATION
Due to the global financial and economic situation, European companies are currently seen inthe need to conquer new markets. For this reason, Brazil has become the lastyears in a privileged destination for entrepreneurs for being a country, like others in South America, infull economic growth.
Fourth aeronautical power, fifth world steel power, first South American countryexporter of agricultural products, Brazil is a true demographic and geographic power, withan economic activity developed mainly in the south of the territory, near largecities like Sao Paolo or Rio de Janeiro.

SOCIETY CREATION
The types of company most frequently used in Brazil are the SARL and the SA.

SARL SOCIETY
• Minimum of 2 shareholders / partners required: There are no residency requirements ornationality.
However, all foreign shareholders / partners must use the servicesof a legal representative of the country (natural or legal person). It is also mandatory to obtaina CPF number (Tax Identification Number) and a CNPJ number (Land Registry NumberNational of Legal Persons).
At least 1 director: Foreign manager with permanent residence in Brazil orBrazilian resident in Brazil.
• Foreign shareholders and partners must obtain a visa ofinvestment:
Ø Investment visa for natural persons: Any natural person who invests aminimum of BRL 102 118 (Registered in the Central Bank of Brazil) can obtaina renewable 5-year resident visa that allows you to move to Brazil with yourfamily.
Ø Investment visa for legal entities: Any foreign company thatinvest in Brazil a minimum of BRL 408 327 you will be able to obtain a visa for yourLegally responsible, who may also move accompanied by his family.
No minimum capital is required: Except in the case of the Trading Company (import-export,with a minimum capital of BRL 500,000, fully payable).
• Actions: If the capital has been fully paid up, the responsibility of the partners it is limited to its participation in the capital stock of the company.
However, if the capital of the company has not been fully paid up, all partners are jointly responsible.
• Ordinary general meeting: It should be celebrated every year.
• There is no obligation to appoint an auditor.

SOCIEDAD SA
• Minimum of 2 shareholders / partners required: There are no residency requirements or nationality.
However, all foreign shareholders / partners must necessarily use the services of a legal representative of the country (natural or legal person). It is also mandatory to obtain a CPF number (tax identification number) and a CNPJ number (Cadastre Number National of Legal Persons).
• At least 2 directors: Foreign managers with permanent residence in Brazil or Brazilians residing in Brazil.
• Ordinary General Assembly: It must be held every year.
• No minimum capital is required, but a minimum of 10% must be paid up at the time of the constitution.
• Obligation to appoint an auditor if the annual gross income is over BRL 300,000.00.-

TAXATION
Thanks to the numerous bilateral agreements signed on tax matters, Brazil is an option excellent for minimal imposition, read none.
However, it is necessary to study all the fiscal and financial rules applicable to the structures legal entities of the incorporated company since the variations can be important.

REMEMBER THAT TAXES ARE SUBJECT TO DEDUCTIONS THAT MAY REACH THE TOTAL EXONERATION.
(Consult our accounting experts for personalized advice).

TAX FOR SOCIEDADES SARL Y SA
• A company created in Brazil pays a tax on profits of 15% up to R $ 240,000.00.- (Reductions or exemptions may be applied in the case of companies established in free zones). 24% income tax for higher amounts.
• VAT: ICMS (tax on the circulation of goods and services) of 17% and 18% in Sao Paolo, variable depending on the State.
Internal transactions of the State are taxed at 18%, transactions between States between 7% and 12% and most imports between 18% and 25%.
Communication services are taxed between 13% and 35%.
• Federal tax (IPI): Variable, between 10% and 15%.
• Taxes on dividends of 0%.
• Royalties and interest at 15%.
• Obligation to maintain and present accounting.

Characteristics of the creation of a Brazilian company:
Kind of society: SARL and SA.
Capital needed:
- SARL: No minimum capital is required.
- SA: No minimum capital is required: 10% payable at the time of incorporation.
Legal system: Complex legal system.
Number of directors / shareholders:
- SARL: minimum, 1 administrator / 2 shareholders.
- SA: minimum, 2 administrators / 2 shareholders.
Anonymity and Confidentiality (Nominee Service): The name of the administrators is public. The services of a mandated administrator may be used.
Secretary service: Not.
Company taxes (on profits): 0%.
Fortune tax: 0%.
Dividend tax: 0%.
Average VAT ICMS + IPI:
17% (Standard).
18% in Sao Paolo.
Government fees: Yes, BRL 500.00.-
Accounting requirements: Obligation of accounting and presentation of accounts.
Bearer shares: Unauthorized.
Control of changes of non-residents: Yes

Links of interest:
Brazil government website: http://www.brasil.gov.br/

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