09 October 2025 Brazil expands the scope of business visitor activities On 8 October 2025, the Brazilian government published and enacted Decree No. 12,657/2025, which expands the scope of activities permitted for business visitors to include technical assistance and technology transfer. Decree No. 12,657/2025 allows business visitors to engage in technical assistance and technology transfer activities for up to 90 days. These activities are required to be based on a contract, cooperation agreement, or partnership between a Brazilian and a foreign company. The permitted stay may vary depending on reciprocity agreements and the foreign national's remaining days of authorized stay within a 12-month period, which begins on the date of their first entry into Brazil. If no days remain within that timeframe, a work visa application may be required. A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details. Document ID: 2025-2047 |
