Historically, Brazil has taxed foreign pensions received by residents in the country. Foreign pensions are generally considered taxable income in Brazil, and residents are required to report and pay taxes on their worldwide income, including foreign pensions, according to the Brazilian tax laws.

However, Brazil has entered into tax treaties with several countries to avoid double taxation and determine which country has the primary taxing rights. These treaties often contain provisions related to pensions, including the treatment of foreign pensions. The specific provisions of the tax treaty between Brazil and the country where the foreign pension originates from would need to be examined to determine the applicable tax treatment.

It’s important to note that tax laws and treaties can vary, and individual circumstances may also affect the tax liability. Therefore, it is recommended to consult with a tax advisor or the Brazilian tax authorities for personalized advice regarding the taxation of foreign pensions in Brazil.