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September 13, 2024
2024-1685

Brazil now allows qualifying foreign students to apply for residence authorization for work purposes

Effective 5 September 2024, foreign students who complete qualifying undergraduate or postgraduate studies in Brazil can apply for residence authorization for work purposes. Residence authorization for work purposes is now available to foreign students who: (i) are admitted to an undergraduate or postgraduate course at a Brazilian institute accredited by the Ministry of Education and complete more than 50% of the course at that institute; (ii) attend classes in person or using a hybrid model (i.e., a mix of attending classes in-person and virtually); (iii) clear the course's final evaluation in person (if they attend classes using a hybrid model); and (iv) seek to reside in Brazil after completing their course.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert