Brazil (BR)

Jurisdiction Overview

IDQuestionAnswer
214 *Is registration data available online ('on public record') for up to 10 €/US$? NEITHER: No, neither for foreign law trusts nor domestic law trusts (if applicable).
 Data Date: 2018

Notes

 
See note above. Only foreign trusts that have investments in Brazil are required to register (Normative Instruction 1863/2018 of Brazil's tax authority, Article 19).

Sources

Normative Instruction 1863/2018, Art. 19.
 
http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=anotado&idAto=97729#1954228
 
https://www.gov.br/pt-br/servicos/solicitar-registro-de-investidor-nao-residente-na-cvm