The deadlines for the Definitive Departure from the Country Declaration and the Final Estate Declaration have been extended

The Brazilian Federal Revenue Service, through Normative Instruction RFB No. 2,263/2025, has officially extended the deadline for submitting:

• the Final Departure Tax Return and the payment of the tax due therein;
• the Final Estate Tax Return (in cases where the final and unappealable court decision regarding the partition occurred in January or February 2025).

The deadline, which was previously April 30, has been extended to May 30, 2025, benefiting taxpayers required to file under these circumstances.

The new date coincides with the deadline for filing the Individual Income Tax Return (DIRPF).

Final Departure Tax Return

The Final Departure Tax Return (DSDP) must be submitted to the Federal Revenue Service by individuals who are permanently leaving the country, with no intention of returning to live in Brazil, or by those who meet the criteria of a non-resident.

The income tax calculated in the return must be paid in a single installment by the date the return is submitted.

Final Estate Tax Return

Upon completion of the inventory and distribution of assets among the heirs, the estate administrator must submit the Final Estate Tax Return to the Federal Revenue Service on behalf of the deceased.

Support for Individuals

Domingues e Pinho Contadores has a dedicated individual taxpayer assistance center that provides guidance on tax obligations and prepares the necessary returns, ensuring compliance with the tax authorities. Count on this support: dpc@dpc.com.br.