BACEN Five-Year Periodic Statement | Foreign Capital Census 2026

We would like to inform you that, on January 1, 2026, the deadline for submitting to the Central Bank of Brazil (“BACEN”) the five-year periodic statement for the base year 2025 began, which must be submitted by March 31, 2026, under the terms of BCB Resolution No. 278, of December 31, 2022.

1. Who must make the declaration

Recipients of foreign direct investment who, on the base date of December 31, 2025, have total assets equal to or greater than R$100,000.00 (one hundred thousand reais) are obliged to make this declaration. Recipients with non-resident investors who have acquired a stake via the organized market are also obliged to make the declaration, even when none of them individually holds 10% or more of the recipient’s voting power.

In these cases, the declarant is exempt from submitting the annual periodic declaration to BACEN, and must only submit the five-year declaration.

2. Information to be provided

The five-year declaration must contain, among other things, information on: (a) the corporate structure and identification of non-resident investors; (b) the accounting and economic value of the recipient of the investment; (c) operating and non-operating income; (d) supplementary accounting data; and (e) operational issues regarding the recipient company’s activity.

3. Penalties

Failure to provide or providing false, incomplete, incorrect information or information outside the deadlines and conditions set out in the regulations in force will subject the offenders to a fine from BACEN.

The team of Araújo e Policastro team is available to provide clarification on the matter and assist in the necessary steps before the Central Bank of Brazil.

*To access the Declarant’s Manual click here.