Acquisition of property in Brazil demands, as elsewhere, arrangement of the necessary formalities. The basis for acquiring possessions in Brazil is to have proof of CPF registration. This is a personal Social Fiscal (Social Security) number, issued by the Brazilian Tax Authority (Receita Federal). In order to obtain a CPF number it is required to deliver the following documents to a Brazilian Consulate General:
- An international birth certificate (or family register*), if married for both persons.
- An international marriage certificate.
- A minimum of six months valid passport for those involved.
- If applicable, a Notary certified power of attorney letter.
LEGALIZATION OF DOCUMENTS
Comon practish of the Brazilian Consulate General is to copy the documents presented to them (may vary per Consulate). Your passport will be returned immediately after copying. To proceed and finalize your request, the Consulate need to have the following from you:
- Cash payment, if possible with appropriate change, for handling costs.
- To yourself addressed envelope with sufficient postage, used to return the certified documents.
* In the unlikely event that no international birth certificate is available, spouses need to have the family register translated by a sworn translator, accredited by the Brazilian Consulate (applies to all translations). The Brazilian law requires that applicants provide proof from which parents they are descending and when and where they are born. Especially the applicants mother is of importance.
TIP 1: Let all your documents (including international documents) be translated by a sworn translator. The costs are low and the official to whom your CPF application is submitted will be grateful for it.
EXECUTION OF CPF APPLICATION
Applications of a CPF registration can only take place in Brazil. When applicants posses adequate knowledge of the Portuguese language and insight in the Brazilian way of handling matters, they can register and monitor the CPF request themselves. There are two possibilities to do so:
- Application to be submitted through a website of the Brazilian tax services.
- Apply in person, whether or not using a translator / adviser in one of the of Brazilian tax offices .
Information about these procedures is available on the website of the Brazilian Consulate General in your home country (Site-links at the bottom of this page).
APPLICATION BY POWER OF ATTORNEY
When not mastering the Portuguese language, it is easier to give power of attorney to someone in Brazil to have this person take care of the application. Besides, it is common that this procedure takes some time before a CPF certificate is issued. What needs to be done:
- Write your proxy letter in the name of your representative in Brazil, including address and place of residence.
- Translate the letter to Portuguese by a sworn and Consulate accredited translator. This proxy letter must not be in the name of your translator.
- Get this letter back and have your signature checked by a Notary office, accredited by the Brazilian Consulate(Find them on the website of the Consulate), to have your proxy letter certified as ‘authentic’. You need to have your passport with you, of course.
- Deliver the certified proxy letter to the Brazilian Consulate, which in turn will certify the proxy letter and the other necessary documents, after which all documents are mailed back to you.
** Accredited Notary offices are around in the vicinity of the Brazilian Consulate. Plan your first visit to the Notary. Than you are able to deliver all documents in need of certification to the Consulate (no appointment necessary).
In consultation with your proxy representative in Brazil, mail him / her the appropriate certified copies, using a reliable method for this mailing. In this way you hardly lose time in Brazil, because when your CPF certificates are returned to you, you’re ready to do your business in Brazil.
NOTARY & LAND REGISTER
With your CPF certificates, you can go to the Notary office in Brazil and have property ownership transferred to you.
The Notary requires:
- Passport (s).
- CPF certificate(s).
- Marriage certificate or family register.
The same applies for registration of your property deed in the land register. Additional registrations are needed with the relevant tax offices for some national and regional tax duty’s, related to property ownership. When living abroad you need a representative (address) in Brazil who executes your tax obligations for you.
N.B.: Before you sign a deed of transfer at the Notary office, you are to be sure that the original records (deeds) of previous owners, up to the owner who transfers the property to you, will be handed over to you. Like wise for the provision of evidence that the property is free from claims and / or collateral.