ACCOUNTANT CRC/SP 324802O6
Specialist tax and financial accountant
Mariana is a founding member of the Mosaico team, and has helped to form the partnership in order assist expatriates to overcome the problems they face in Brazil, as well as the issues faced by Brazilian nationals abroad.
Mariana is a specialist in taxation and financial accounting, and a graduate of the State University of Londrina. Her expertise lies in her knowledge of the taxation and the financial regulatory systems used in Brazil, the United Kingdom, and the United States of America.
Key areas of practice include:
• Brazilian Tax Exit (Saída Definitiva) and its implications, including regularisations before the Brazilian Tax Authorities
• Tax residence and non-residence status. Reducing tax impacts for the individual, considering a scope of legal provisions and future projections
• Guidance on the management of family run projects and businesses. The reduction of fiscal and tax impacts and best practice for clients with a family business who settle aboard with their family, whilst holding assets in their country of origin
• Brazilian company formation, including guidance in the protection of family assets and effective succession planning. Experienced in the protection of assets in succession cases where recipients are abroad, and multiple regulatory systems apply
• Administrative processes used by the Brazilian Tax Authorities. Guidance for the correction of payments issued against inaccurate codes, or the application and regularization of CPF. This service is useful for individuals who have administered their own tax returns, resulting in the incorrect use of specific resident and non-resident codes.
• Real estate regulations, applying to American and Brazilian citizens residing in the United States who wish to invest in property located in Brazil. Areas of expertise include the regularization of projects, and powers of attorney for representatives, and the navigation of all associated processes
• Capital gains regulations, in relation to the purchase or sale of real estate, and the appointment of related professionals, such as engineers and other contractors
• Declarations of Brazilian capital abroad to the Central Bank of Brazil. Guidance for Brazilians who are required to declare assets and investments outside of Brazil, via quarterly or annual declarations to the Central Bank.
Mariana’s extensive knowledge and experience means that she is well equipped to successfully resolve a wide range of cases, across multiple, national jurisdictions.