Análise Advocacia Mulher 2026: Growth and Consolidation for GTLawyers

The Final Departure Declaration from Brazil constitutes a major administrative and tax procedure for French nationals terminating their residence in the country. Beyond a mere formality, this process entails a comprehensive restructuring of the Brazilian tax position and methodical coordination with the French tax system. It carries significant implications in terms of taxation, asset management, and legal compliance, thereby requiring careful and anticipatory planning, ideally initiated six to twelve months prior to the effective departure date.

The cornerstone of this process is the Declaração de Saída Definitiva do País, which must be filed with the Brazilian Federal Revenue Service (Receita Federal do Brasil) within the time limits established by Normative Instruction RFB No. 208/2002. This filing legally formalizes the cessation of Brazilian tax residence and determines the termination of future tax obligations. It must be accompanied by supporting documentation evidencing the full regularization of prior tax obligations, notably annual personal income tax returns (IRPF) and a certificate of tax compliance.

In parallel, the strategic liquidation of assets prior to departure (real estate, shareholdings, investments) represents a crucial step to optimize capital gains taxation, requiring an accurate fair market valuation and coordination with future tax obligations.

The change of tax residence involves a sophisticated interface with French taxation, governed by the Franco-Brazilian Tax Treaty of 10 September 1971, as amended by the Protocol of 5 October 2006. This treaty aims to prevent double taxation by clarifying tax residence criteria and allocating taxing rights for each category of income.

Upon returning to France, the taxpayer regains French tax resident status and must report worldwide income in their annual tax return, including foreign-source income. However, through treaty coordination mechanisms, double taxation can generally be avoided where income has already been subject to Brazilian taxation, by applying the appropriate foreign tax credits.

A definitive departure from Brazil constitutes a strategic opportunity to reassess the global organization of international assets, notably through a comparison of the tax regimes applicable in France and Brazil, a restructuring of holding structures, or the optimization of wealth transfer planning.

Assets retained in Brazil after departure remain subject to the local tax regime applicable to non-residents, requiring a clear asset governance strategy. From an administrative standpoint, French consular procedures play a key role: updating consular registration, transferring civil status records, coordinating visa or residency formalities, as well as reorganizing banking relationships between both countries to ensure operational continuity and compliance with reporting obligations.

The complexity of this procedure, which goes far beyond a simple administrative formality, fully justifies the involvement of professionals specialized in international tax law and Franco-Brazilian relations.

An anticipatory, structured and multidisciplinary approach — combined with strict compliance with legal deadlines and close coordination between Brazilian and French tax authorities — constitutes a genuine safeguard and optimization lever. Documentary rigor, compliance with deadlines and adequate timing allow not only regulatory compliance, but also the optimization of the taxpayer’s fiscal and asset position in their new French residence, while sustainably preserving their economic interests in Brazil.

After more than 25 years of negotiations, the European Union (EU) and Mercosur signed, on 17 January 2026, a trade agreement providing for the creation of one of the world’s largest free trade areas. Together, the two blocs represent over 700 million consumers and account for approximately 30% of global Gross Domestic Product (GDP). This agreement marks a major milestone in economic relations between Europe and South America, with direct implications for European companies seeking to enter or expand their presence in Brazil.

The agreement provides for the gradual reduction or elimination of import and export tariffs on bilateral trade between the two blocs. It also establishes common rules in areas such as trade in industrial and agricultural goods, investment, regulatory standards and sustainable development.

From a trade perspective, Mercosur countries have committed to eliminating approximately 91% of the tariffs applied to European products, while the European Union plans to remove around 92% of the tariffs imposed on South American goods. In many sectors, this liberalisation will be phased in and may take place over a period of up to 15 years, allowing for a gradual adjustment of markets.

For European investors, and particularly for companies with existing operations in Brazil or plans to expand their presence there, the agreement is of particular significance. According to data from the European Commission, Brazil accounts for over 80% of European imports originating from Mercosur and around 79% of the South American bloc’s exports to the European Union.

In this context, economic studies suggest that the agreement could stimulate an increase in foreign investment in the country, notably through the reduction of import costs for machinery, industrial equipment, pharmaceuticals, chemicals, wines, cheeses and other European goods that are currently subject to high tariffs on the Brazilian market.

Another area of interest for foreign companies is the opening of public procurement markets. The agreement creates conditions enabling European companies to participate in public tenders in Mercosur countries, including at the Brazilian federal level. It also seeks to ensure more secure access to raw materials considered strategic for the energy and digital transitions, such as niobium, for which Mercosur is the European Union’s main supplier.

From a regulatory standpoint, the agreement reaffirms that only products complying with the European Union’s sanitary and food safety standards will be allowed to enter the European market, thereby preserving the bloc’s regulatory framework. This is particularly relevant for European companies already accustomed to operating under these standards.

Beyond economic aspects, the treaty also incorporates commitments relating to sustainable development, implementation of the Paris Agreement, environmental protection, labour rights and responsible business conduct. These elements reflect the intention to align trade liberalisation with shared values and standards between the two blocs.

Despite its signature, the agreement has not yet entered into force. In order to produce full legal effects, it must be ratified by the national parliaments of the Mercosur countries as well as by the European Parliament. This process is expected to be politically sensitive, particularly in certain EU Member States such as France. In a recent development, on 21 January, the European Parliament decided to refer the agreement to the Court of Justice of the European Union. Although this decision does not have suspensive effect, it effectively prevents immediate application of the agreement and may delay its implementation.

At the same time, the possibility of provisional application of certain parts of the treaty is being discussed, in particular those relating to tariff reductions, which could allow some of its economic effects to materialise earlier.

For companies and investors with interests in Brazil, close monitoring of the ratification and implementation process will be essential in order to assess opportunities, risks and medium- to long-term strategies.

Written by Eduardo Grandchamp – French Team

Summary: IT Governance plays a central role in mitigating algorithmic biases in AI by implementing processes and practices that are ethical, auditable, and transparent. However, the major challenge is balancing technological innovation with data protection and the rights of data subjects. When implemented effectively, these practices reinforce legal and ethical compliance, promoting equity and social responsibility without undermining the competitiveness of companies.

Keywords: IT Governance; Artificial Intelligence; Algorithmic Bias.

The growing use of algorithms in the processing of personal data by artificial intelligence (AI) has been a central topic in debates on ethics and social implications around the world. Although they offer significant efficiency, these algorithms often reproduce social biases embedded in training data (i.e., information used for their development), resulting in systemic discrimination. In automated credit granting decisions, for example, AI can favor already privileged groups, reinforcing pre-existing inequalities.

It is in this context that information technology (IT) governance plays a fundamental role in mitigating these biases. Through the adoption of ethical practices and robust mechanisms for supervising AI operations, it is possible to promote a more transparent, equitable, and responsible use of algorithms, minimizing risks and protecting the rights of individuals guaranteed by the laws of various jurisdictions and favoring fairer automated decisions.

What are algorithmic biases and what are the related ethical implications?

Algorithmic biases are distortions in the results of AI systems due to prejudices present in the data used to train them. In other words, if the historical data used to train an AI system is biased towards a particular racial or socioeconomic group, the algorithm is capable of reproducing that bias.

A classic example occurs in recruitment processes: when an algorithm is trained with data that favors candidates with a certain profile, it may disregard talent from underrepresented groups, perpetuating discrimination. In this regard, a study conducted in 2022 using ChatGPT 3.5 revealed that names associated with Black candidates were less likely to be selected compared to names of white or Asian candidates, reinforcing inequalities in the labor market.

In this sense, it is essential that companies seek not only broader data collection, with representativeness in data sets, but also implement solid IT governance to combat algorithmic bias, as will be analyzed below.

IT governance in combating algorithmic bias and the difficulties of its implementation

Algorithmic bias can be mitigated through the implementation of robust IT governance, which involves adopting a set of processes, policies, procedures, and practices for risk management, ensuring the ethical use of data, and improving the performance and security of technological operations.

This implementation can be achieved by creating ethics committees dedicated to AI, human supervision and continuous monitoring of training data, mainly through audits, as well as by hiring data professionals from different backgrounds to promote diversity.

On the other hand, the task of making AI systems explainable and auditable is not easy, as it involves several technical and operational challenges. First, due to the complexity of AI models themselves, especially those based on deep learning. Secondly, because complete and accessible documentation of algorithm development requires specific technical knowledge, and many companies lack internal specialists with the necessary expertise and even sufficient funds and time to hire external specialists.

In the same vein, transparency in the disclosure of information to impacted stakeholders can be more complex when personal data is used by companies that have trade secrets. The Brazilian General Data Protection Law (LGPD), as well as the European Union’s General Data Protection Regulation (GDPR), for example, establish that data processing must be carried out transparently so that data subjects are fully aware of how their information is being used. Compliance with such legal requirements, in this context, could compromise the protection of trade secrets.

In addition, concerns about the use of AI have been the subject of concern in several countries: in the European Union, the AI Act came into force this year, whose main objective is to establish a legal framework for the development, placing on the market, entry into service and use of AI systems. The AI Act seeks to simultaneously guarantee the protection of fundamental rights and support innovation, establishing more or less stringent compliance requirements depending on the level and risk associated with the use of AI, in addition to stipulating that developers must use representative data and conduct regular audits to ensure transparency.

Similarly, the Algorithmic Accountability Act is currently being debated in the US Congress, proposing that companies using AI in high-risk sectors be required to conduct regular audits. In Brazil, Bill N° 2.338/2023 is also pending, focusing on security, transparency, and the protection of fundamental rights during the use and development of AI.

It should be noted, therefore, that despite the considerable challenges involved in implementing IT governance, this measure is essential for the secure use of algorithms and, above all, for striking a balance between innovation, ethical responsibility and compliance with current and future laws on the subject.

Conclusion

The use of algorithms in the processing of personal data has been growing steadily, generating numerous debates about ethics and social implications as they reproduce social biases embedded in training data.

In this scenario, the implementation of robust IT governance is necessary not only to promote sustainable and inclusive development, but also to protect the rights of individuals.

Although there are considerable challenges, measures such as audits, diversity in teams, and the creation of ethics committees ensure that automated decisions will be fair and comply with the LGPD, GDPR, AI Act, and future AI regulations in Brazil and the United States, without compromising business competitiveness.

Article originally published in the magazine “Fronteiras Digitais – Perpespectivas Multidisciplinares em Cibersegurança, Privacidade e Inteligência Artificial” (Digital Frontiers- Multidisciplinary, Privacy and Artificial Intelligence), 2025 edition, produced by Brazil- Canada Chamber of Commerce (CCBC) and the National Association of Data Privacy Professionals (APDADOS), p. 44..

Camila Lisboa Martins – cmartins@gtlawyers.com.br

Jessica Ferreira – jferreira@gtlawyers.com.br