Tax enforcement for those who decide to immigrate to the United States has become stricter under the Donald Trump administration. For those who have made this decision, there is a greater need for tax planning – especially since the country is not one of the cheapest places to live in, tax-wise.

According to Marcos Paiva, from Paiva Justo Advogados Associados, many Brazilians have been seeking out the firm to migrate to the USA, but they generally start with the wrong question, which is comparing how much tax they pay here and how much they will pay abroad.

“Many clients come in asking, ‘How much do I pay here and how much will I pay there?’ And I say, ‘Before the tax bill, what kind of visa are you going with?’” said the tax lawyer on Wealth Point , a NeoFeed program.

Tadeu Ferreira, from Leaf, Ferreira de Araújo Advogados, explains that no new rules have been created for immigration, but the oversight is more rigorous. It is more important to demonstrate and document the conditions under which you intend to go.

Currently, the issuance of green cards to Brazilians is suspended – although it is expected to resume later this year.

“The American government conducted a survey and identified nationalities that immigrated disproportionately and requested social benefits. Brazil, apparently, was on that list. Therefore, the temporary suspension would be to implement controls and identify who could become a 'burden' on the economy,” said the immigration lawyer.

The visa system for the country is divided into work visas and family visas, which are generally granted to families traveling with someone who has received a work visa. Within the work visa category, there are company-sponsored visas, skills-based visas, and investment-related visas.

The latter, called EB-2, a temporary investor visa, depends on a treaty, and Brazil doesn't have one, so it's only available to those who also have European citizenship. The EB-5, on the other hand, follows the traditional route to a Green Card and covers the whole family, but it has become more expensive.

"It used to be a $500,000 investment, and now it's $800,000, and it's necessary to invest in an operation that will create at least ten American jobs," Ferreira stated.

But Trump is promising a new investor visa called a "gold card" for those who donate $1 million to the government. However, for now, this would be per person.

For those who are going to Brazil and have a source of income in Brazil, such as companies that distribute profits and dividends, even greater preparation is needed to avoid double taxation.

“Many people go there and continue to file their taxes in Brazil… it’s not appropriate, because otherwise they will have to file taxes in both countries,” said Paiva. “The person needs to get organized internally, because they will cease to be a Brazilian taxpayer, they will file their departure tax return here and will only file taxes in the United States.”