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Brazil's election is over. Your plans for the United States don't need to wait any longer

3 hours ago
3 min read

If the United States is part of your plans, it pays to know the paths and the key points to watch before taking the next step. The move goes far beyond the visa: immigration, tax residency, business and wealth go hand in hand.


If you plan to live, do business or invest in the U.S., four questions need to be analyzed together:


  1. Immigration: which category fits your profile?

  2. Tax: when do your tax obligations change countries?

  3. Business: how should you organize companies and investments between Brazil and the U.S.?

  4. Wealth: how can you protect and structure your family's assets?


A decision made in one of these areas can impact all the others.


Immigration: paths to live in the United States


U.S. green card

Your professional experience can open doors


There are immigration categories based on professional track record and qualifications. In certain situations, professionals can start the process on their own, without a sponsoring employer.


  • EB-1A (green card): professionals who can demonstrate extraordinary ability in their fields.

  • EB-2 NIW (green card): waiver of the job offer and labor certification when the requirements and the national interest are met.


What makes the difference is eligibility and the quality of the evidence.


Investment and talent also open doors


Beyond the EB-1A and the EB-2 NIW, two options in high demand among Brazilians:


  • EB-5 (green card): green card through investment for the investor and family. Currently starting at $800,000 in priority areas or $1.05 million elsewhere, creating 10 jobs.

  • O-1 (visa): for individuals with extraordinary ability in the sciences, business, education, athletics or the arts. Initial validity of up to 3 years, with extensions.


Each option has its own requirements. The right path depends on your profile and your goals.


Already own a business in Brazil? It can be part of your strategy


  • L-1A (visa): transfer of executives and managers to a related company in the U.S. General requirement: 1 continuous year abroad within the preceding 3 years.

  • E-2 (visa): investors from eligible countries with a substantial investment in a real, operating U.S. company.


In practice: opening a company does not, by itself, guarantee a visa. Structure and the right classification make the difference.


Tax: tax residency in Brazil and the U.S.


Tax planning between Brazil and the United States

Leaving Brazil does not automatically end your tax obligations


As a rule, anyone leaving the country permanently needs to:


  1. Notify: file the Exit Notice (Comunicação de Saída Definitiva) by the end of February of the following year.

  2. Declare: file the Final Exit Return (Declaração de Saída Definitiva) by the Brazilian income tax deadline.

  3. Inform: tell your income sources about your new tax status.


What about a temporary departure? It can change your tax residency after 12 consecutive months abroad. This can change how income, rent and investments kept in Brazil are taxed.


You can become a U.S. tax resident even without a green card


The rule is the IRS substantial presence test, with exceptions: 31 days in the year and 183 days weighted over three years.


  • Income: a tax resident generally reports worldwide income, including income from Brazil.

  • Florida: no state income tax for individuals. Federal obligations still apply.


Key point: aligning your tax residency before the move avoids unplanned obligations.


Wealth: the property may be in the U.S., but the purchase structure defines a lot


Residential property in the United States

A little-known point is the U.S. estate tax. For estates of non-citizens who are not domiciled in the U.S., U.S. assets above $60,000 may trigger an IRS filing requirement. It is not an automatic tax, but it calls for attention.


Real estate, ownership interests, succession and family wealth call for attention before the acquisition, not after.


In practice: how you structure an investment can be as important as the investment itself.


The mistake is not thinking big. It is planning each decision separately


Family at the airport on the way to the United States

Before taking the next step, ask yourself:


  • Immigration: which immigration path fits your profile?

  • Tax: when could your tax residency change?

  • Brazil: what happens to your companies and investments in Brazil?

  • U.S.: which legal and asset structure makes sense?


An integrated strategy can avoid costs, reduce risks and better prepare your family's future.


Your next step


Brazil has made its choice. Your next decision deserves a strategy.


At Piquet Law Firm, we handle immigration, business structuring, international tax planning and asset protection in an integrated way. Talk to our team and learn how to structure your next step in the United States.



Alexandre Piquet, Founder and Managing Partner, Piquet Law Firm, Miami.


For informational purposes only; this is not legal or tax advice. Each case requires individual analysis. Sources: Receita Federal (Brazil), IRS, USCIS and U.S. Department of State. EB-5 amounts in effect as of October 2026.


 
 
 

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