The COVID-19 pandemic is causing many employers to reconsider the need for employees to return to the office in any capacity. At the same time, many employees have requested to work remotely from other countries. This presents potential tax (both corporate and individual), permanent establishment, and immigration issues. In response, as of the beginning of 2022, over 20 countries are now taking a dynamic approach to these changes and have introduced “digital nomad” visas that allow individuals to live in the respective country while working for a company that has no presence there.
Brazil has joined this growing number of countries that are offering digital nomad visas, issuing the long-awaited Resolution No. 45. Resolution No. 45 allows non-Brazilian workers to apply for visas that allow them to work in Brazil as digital nomads for up to 90 days during a 180-day period, or up to 180 days in a one-year period. Such visas will be valid for up to one year and will be eligible for renewal for another year. The maximum period a worker may remain in the country pursuant to Resolution No. 45 depends upon the worker’s nationality.