2. Von Essen Consulting Brazil
Availability g Von Essen can support the expatriate consultants coming to work in the Federative Republic of Brazil (Brazil)
under the following visa restrictions:
• Citizens of the following countries: Argentina, Austria, Belgium, Bolivia, Bulgaria, Chile, Colombia, Costa
Rica, Croatia, Czech Republic, Denmark, Ecuador, El Salvador, Finland, France, Germany, Greece,
Hong Kong, Hungary, Iceland, Ireland, Israel, Italy, Lithuania, Luxembourg, Macau, Monaco, Morocco,
Netherlands, New Zealand, Norway, Paraguay, Peru, Philippines, Poland, Portugal, Romania, Russia, San
Marino, Slovakia, Slovenia, South Africa, South Korea, Sovereign Military Order of Malta (citizens of Malta
must have a visa), Spain, Suriname, Sweden, Switzerland, Thailand, Trinidad & Tobago, Tunisia, Turkey,
United Kingdom, Uruguay, Vatican City - can enter Brazil without a visa either for tourism or business for
a period not exceeding ninety (90) days;
• Citizens of the following countries: Andorra, Bahamas, Barbados, Guatemala, Guyana, Liechtenstein,
Malaysia, Namibia, Panama - can enter Brazil without a visa for tourism only for a period not exceeding
ninety (90) days; Venezuela - sixty (60) days;
• However all nationalities must possess a valid work visa before undertaking any work activities.
The granting of a full work visa will require the expatriate consultants to personally attend an interview
at a diplomatic mission of Brazil in their home country or country of residence. If one is already in Brazil
then he/she must return to their home country or country of residence stated in their visa application to
complete the process.
• There are no BANNED/RESTRICTED nationalities.
Immigration g • Full immigration support available for:
Type of Visa Validity Timescales Documents Costs
Provided by Consultant:
1)Legible copy of passport identification / bio-data
4-6 weeks page (non-notarised; passport must be valid for no less
than six (6) months Immigration
2)Only for LTWV/type 1: Legalized proofs of the process handling
Following
professional experience, during a minimum of 3 years, fee - USD 1200 per
expiry of
in the same activity as contracted consultant per
Short Term STWV/type 2, it
3 3)Updated CV / Resume application
Work Visa is possible to
months 4)Relevant education certificates
(STWV/type request
(multi- 5)Details of a Brazilian address that will be considered (there might be
2) under LTWV/type 1
ple the place of stay during the project some consular fee
Technical whilst in Brazil;
entry) 6)Proof of payment of consular fee / charge to be paid at the
Assistance however one
7)Soft/hard versions of 2 recent passport size Brazilian diplomatic
will have to
photographs mission + costs of
leave Brazil to
sworn translations
collect a
Provided by Von Essen Consulting SA (VEC SA): and notarization)
new visa
1)Legalized supporting service contract with VEC SA
(English / Portuguese)
2)Only for LTWV/type 1: Technical Services Agreement
between VEC BRZ and VEC SA signed and registered
with the national industrial property institute
3)Only for LTWV/type 1: Presentation of training Immigration
program in order to contemplate the national labour process handling
fee - USD 1400 per
Provided by Von Essen Consulting do Brasil Ltda consultant per
Long Term 1 year (VEC BRZ): application
Work Visa (multi- 1)Completed Work Visa Application Form
(LTWV/type ple 2)Completed Applicant & Candidate Form (there might be
4-6 weeks
1) under entry / 3)VEC BRZ extract from Brazilian commercial registry some consular fee
Technical extend- 4)Mandate on election and appointment of VEC BRZ to be paid at the
Assistance able) “Legal Representative” Brazilian diplomatic
5)Copy of VEC BRZ National Legal Entity Registration mission + costs of
Card (CNPJ) sworn translations
6)Statements where VEC BRZ takes full responsibility for: and notarization)
all medical expenses and repatriation for/of
the consultants
Notes:
1) VEC BRZ with assistance of our local partner for the immigration services will prepare the relevant documentation and,
when necessary, inform when to visit a diplomatic mission of Brazil in a home country or a country of residence. Once
complete the visa is stamped in a passport and one can travel to Brazil.
VECBRACS09/11
3. Von Essen Consulting Brazil
Types of g • Self-Employed
Solution
Available
Withholding g • In general, where services are performed in Brazil and funds are remitted to a beneficiary outside of this
Taxes country the following withholding taxes will be applied:
➢ Withholding Tax on Payments for Services - 25%
➢ Contribution of Intervention Development & Economic (CIDE) - 10%
➢ Social Contribution for Public Welfare (COFINS) - 7.6%
➢ Contribution for Public Integration Program (PIS) - 1.65%
The total of the above charges would be “grossed up” on amount remitted outside Brazil
and create a total withholding tax charge of approx. 79% or even more.
• Due to the set-up of Von Essen corporate structure there will be no withholding taxes on amount
remitted outside Brazil.
Contract g • Von Essen can hold a direct contract with either the end client or the agency depending on the
Structure requirements of the agency. For introducers/agencies based outside of Brazil, VEC BRZ must
contract with the Brazilian end client for withholding taxes to be reduced to zero. Where this is the
case the introducer/agency would hold a separate side contract with Von Essen for their margin.
Von Essen will also hold a direct contract with the expatriate consultants.
Registration g • To meet with the local requirements of our solution all expatriate consultants will be subcontracted by
VEC SA (Switzerland) and seconded to VEC BRZ, for the duration of their project. They will be registered,
and deregistered on leaving the country, for immigration and taxes in Brazil.
• The relevant visa registration shall be completed at the Federal Police Office within 30 days after arrival
to Brazil. This will be done by VEC BRZ with assistance of our local partner for the immigration services.
• Upon termination of assignment and permanent departure from Brazil, the expatriate consultants must
file an exit income tax return and also obtain a Tax Clearance Certificate. This will be done by VEC BRZ
with assistance of our local partner for the taxation services.
Taxation g • Taxes are levied in Brazil on earnings at the progressive rates from 0% to 27.50%.
• In principle, due to set-up of Von Essen solution the expatriate consultants will become liable for income
tax in Brazil after completing 183 days of actual physical presence (consecutive or not) within any given
period of 12 months; however, Von Essen shall withhold it from day one to protect itself from any tax
liability where one’s assignment might go over 183 days.
• In general, employee and employer both contribute accordingly 11% and 36.80% of the gross salary to
the social security in Brazil. However, due to set-up of Von Essen solution the expatriate consultants will
not contribute to the Brazilian social system, but must provide their own medical insurance as part of
the deal.
Banking g • No local bank account is required for expatriate consultants due to their registration status in Brazil.
Access to Swiss private banking is also available where appropriate.
• VEC BRZ with assistance of our local partner for the immigration services can offer other in-country care
services on request.
VECBRACS09/11
