About me
My name is Clivanir
I became a lawyer in 2019 (click here to check my name on the website of the Brazilian National Bar Association – OAB). Today, I work as a tax lawyer with a specialized practice in International Tax Law. I hold certification in international tax treaties to avoid double taxation, with technical training focused on tax residency analysis and the correct application of Brazilian tax rules in an international context for individuals and companies.
I completed a Legal Residency in the tax (fiscal) area and served as a Judge (member) of a Municipal Tax Court, an experience that adds solid technical, institutional, and practical perspective to my professional work. I assist Brazilian and foreign clients online, in Portuguese and English, with a commitment to legal certainty, tax compliance, and technical rigor.

Which service is right for each situation?
Online Consultation
For those who want an initial, verbal, and general understanding of taxation in Brazil.
Written Legal Opinion
For those who need a written document explaining the taxation of each type of asset and income in Brazil.
Continuos Tax Planning
For those who want to legally and strategically benefit from international tax treaties.
Tax Compliance
Brazilian Income Tax Return
Preventive Tax Planning
For those who need to correct and regularize their tax situation in Brazil.
For those who need to report their information to the Brazilian government.
For those who plan to enter into an agreement or transaction that may have tax effects in Brazil.
Service Description
Service fees are determined in accordance with the Brazilian Bar Association guidelines (click here to access the document).
Online Consultation
Hourly rate: BRL 393.06
To explain how Brazilian taxation applies to foreigners and expatriates, including analysis of tax residency status, the existence of international tax treaties to avoid double taxation, and the applicable Brazilian tax rules according to the type of income and assets. The meeting is held in Portuguese or English, and after the consultation the client receives a brief written summary of the main points discussed.
Written Tax Opinion
Fee upon request
For more complex personal or business asset situations, explaining how income such as wages, dividends, profits, and other earnings must be reported to the Brazilian Federal Revenue Service.
The analysis considers applicable international tax treaties to avoid double taxation, OECD guidelines (Organisation for Economic Co-operation and Development), and Brazilian tax legislation.
Ongoing Tax Planning
Fee upon request
Tax analysis service covering all types of foreign income and assets, with medium- and long-term planning (such as trusts, holding companies, and similar structures) for clients who intend to reside in Brazil. The analysis identifies applicable Brazilian and international tax rules for each type of income and asset, and presents legal and compliant asset structuring alternatives, always focused on legality and legal certainty.
Tax Regularization
Fee upon request
Service to correct Brazilian Income Tax filings made previously in disagreement with Brazilian tax rules and international treaties to avoid double taxation.
Includes analysis to recover unduly paid amounts, eliminate improper tax procedures, reduce fines, interest, and penalties, and obtain a tax residency status record in Brazil.
Repatriation of Resources
Fee upon request
Service for reporting income information to the Brazilian Federal Revenue Service, with analysis of assets and worldwide income and application of: (a) Brazilian tax laws; (b) international treaties to avoid double taxation; and (c) OECD and UN guidelines. Ensures tax compliance. Ideal for foreigners, retirees, residents, and investors with assets in Brazil and abroad.
Preventive Tax Planning
Fee upon request
Ideal for foreigners who intend to carry out transactions and operations that may have tax impact in Brazil, such as property sales, business sales, asset donations, financial transactions, and similar operations. The service provides legal tax guidance to support safe decision-making, in compliance with Brazilian and international tax law.
1 hr
393.06 Brazilian reals
1 hr
393.06 Brazilian reals

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Contacts
Address: Rua Bananeiras, nº 361, Suite 107, Manaíra District, João Pessoa, Paraíba – Brazil
ZIP Code: 58038-170.
Phone / WhatsApp:
+55 (84) 99438-5114 – WhatsApp
+55 (83) 98639-1909 – Calls
clivaniradv@gmail.com
taxforexpats@gmail.com







