Investing in Brazil from abroad involves rules most local firms rarely see: non-resident partners with a local attorney-in-fact, registration of foreign capital with the Central Bank, profit remittance and capital repatriation. Absoluta serves subsidiaries of foreign groups, Brazilian companies with partners abroad and investors operating from outside Brazil — with service and reporting in English.
Since January 1, 2026, profits and dividends paid abroad are subject to a 10% income tax withholding (Law 15,270/2025), with no exemption threshold, due on the day of the remittance. We plan every remittance around that calendar — and keep the capital registration up to date, because it is what lets capital return as a repayment rather than as income.
Frequently asked questions
Can a foreigner be a partner in a Brazilian company?
Yes. The non-resident partner needs a Brazilian tax ID — CNPJ for companies, CPF for individuals — and an attorney-in-fact resident in Brazil with powers to receive service of process.
Are dividends sent abroad taxed in Brazil?
Yes. Since 2026, 10% is withheld on the amount remitted, from the first real, and paid on the same day.
Why register the capital with the Central Bank?
Registration in the SCE-IED system documents the foreign investment. Without it, returning the capital to the investor is compromised.
Reviewed by Eduardo Vasconcelos · Absoluta Contabilidade · November 2026
How it works
Right structure from day one
Partner, attorney-in-fact and capital registration settled before the first contribution.
Planned remittances
Each profit distribution calculated with the 10% withholding and paid on the day — no penalties, no surprises.
Numbers in English
Headquarters receives the Brazilian operation's figures in English, with the conversation that explains each one.