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Route 04

Executive / Director

R$0

R$150,000 with a binding commitment to ten jobs in two years

Legal basis: Resolução Normativa CNIg nº 11/2017

Last verified 2026-08-01

Route snapshot

Threshold
R$600,000
USD
$110,701
NGN
₦171,428,571
GHS
GH₵1,428,571
Typical timeline
5–9 months
Business plan
Yes
Job creation
Yes
Family included
Yes
Model this route

Conversions at rates of 2026-08-01

Overview

This route grants residency to a foreign national appointed as administrator, director or manager of a Brazilian entity, where a foreign group has invested at least R$600,000 in that entity per appointed executive. It is a corporate route rather than a personal-investment one: the investor is the company abroad, and the permit attaches to the office you hold.

There is a lower variant. R$150,000 suffices where the company binds itself to create ten jobs within two years of the appointment. The commitment is contractual and is examined later, so it is not a discount — it is a substitution of capital for an employment obligation that someone will have to honour.

The structuring is the work. A Brazilian entity must exist or be formed, the foreign shareholder's investment registered as RDE-IED, and the appointment made through the contrato social or a shareholders' resolution filed with the Junta Comercial. The appointment must name a specific individual, define the office, and be capable of being read as a real allocation of authority.

And the office must actually be exercised. The permit rests on you holding and performing the role: signing for the company, directing its operations, being present in Brazil. An appointment created to support an application and never used is the failure mode this resolution is drafted against, and it is visible in the accounts long before it is visible in the register.

Engaged case by case

This route requires specialist cross-border corporate counsel — group structure, transfer pricing exposure and the executive's tax residency all interact. We take it on selectively, after reviewing the group's structure, rather than as a standard product.

Requirements

Cost breakdown

Display in
FX as at 2026-08-01
Line itemAmount
Cross-border corporate structuring adviceR$18,000–R$35,000
Entity formation or restructuringR$6,000–R$12,000
Appointment instrument and Junta Comercial filingR$3,500–R$6,000
Business plan, where the job-commitment variant is usedR$12,000–R$20,000
Accounting setup and first-year retainerR$9,600–R$18,000
FX spread on R$600,000, 1–3%R$6,000–R$18,000
Apostille and sworn translation, including corporate documentsR$5,000–R$9,000
Federal application feesR$1,200–R$2,500
TotalR$61,300R$120,500

Total transaction cost, indicative, excluding the qualifying investment itself

Corporate documents of the foreign parent must be apostilled and sworn-translated as well as the executive's personal documents, which is why translation costs run higher on this route than the others.

Timeline

Group review

2–4 weeks
  • Parent structure, shareholding and intent reviewedLu Gold
  • Variant chosen: R$600,000 or R$150,000 with job commitmentLu Gold
  • Corporate records and financials suppliedClient

What goes wrong on this route

Every one of these has cost someone a filing. They are set out here because you will find them eventually, and it is cheaper to find them now.

01

An appointment that exists only on the register

If nobody can point to decisions you took, the office is nominal. We define the powers in the instrument and set up signature authority, banking mandates and reporting lines that show the role being used.

02

The job commitment is made and not met

Under the R$150,000 variant the ten positions are enforceable. We only recommend that variant where the operating plan already supports the payroll, and we track hiring against the commitment.

03

Group structure that obscures the investor

Layered holding companies make it hard to evidence who invested. We document the chain from parent to Brazilian entity and apostille the corporate records before filing, not after an exigência.

04

Unplanned tax residency

Holding an office and living in Brazil creates personal tax residency and can create permanent-establishment exposure for the group. Both are modelled with cross-border counsel before the appointment is made.

05

Executive departure ends the basis

The permit follows the office. Resignation or removal before permanence is consolidated puts status at risk, so we agree the term and the succession position with the group in advance.

Documents checklist

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Questions we are asked

Start with a straight assessment.

Twenty minutes, no charge, and an honest answer on whether the executive / director route fits your capital and your documentation. If it does not, we will say which one does — or that none of them does yet.