Moving Countries

Every country-pair guide here answers the same three questions: what changes in your tax residency, whether a double-taxation treaty actually applies, and what to set up financially before you land. The answers vary more than you might expect. The US-Brazil and UK-Brazil moves both lack a treaty currently in force (the UK’s was signed in 2022 but still is not ratified), while Portugal, France, and Spain all have long-standing treaties with Brazil in force.

Brazilian tax residency itself follows the same 183-day rule regardless of nationality, but what happens after that, FEIE and FBAR for Americans, the Statutory Residence Test for Brits, unilateral relief where no treaty exists, depends entirely on where you are coming from. Moving from the US to Mexico is the outlier in this cluster: the same citizenship-based US tax obligation, but a tax treaty that has actually been in force since 1994.