Brazil has published Normative Instruction RFB No. 2.178 of 5 March 2024, which establishes rules for the filing of annual income tax returns (declarations) in 2024 in respect of the 2023 calendar year by individuals resident in Brazil. This includes that returns must be filed by individuals who, in the 2023 calendar year:

• Received taxable income, subject to adjustment in the return, exceedin…