Brazil has published Normative Instruction RFB No. 2.255 of 11 March 2025, which establishes rules for the filing of annual income tax returns (declarations) in 2025 in respect of the 2024 calendar year by individuals resident in Brazil. This includes that returns must be filed by individuals who, in the 2024 calendar year:

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