We hereby inform you that the filing period for the Annual Brazilian Capital Abroad Declaration, with reference date of December 31, 2025, is now open. Such declaration must be submitted to the Brazilian Central Bank by individuals or legal entities resident, domiciled or headquartered in Brazil that hold assets abroad in an amount equal to or exceeding the threshold established under the applicable regulations.<\/p>\n\n\n\n
The declaration must be filed by\u00a0April 5, 2026<\/strong>, through the electronic system made available by the Brazilian Central Bankl.<\/p>\n\n\n\n Individuals and legal entities resident, domiciled or headquartered in Brazil are required to submit the declaration. The applicable reporting frequency varies according to the aggregate amount of assets and rights held abroad, as set out below:<\/p>\n\n\n\n 1. Annual Declaration: An Annual CBE must be filed where assets and rights held abroad amount\u00a0to USD 1,000,000.00 (one million United States dollars) or more<\/strong>\u00a0as of the reference date of December 31, 2025. The declaration for the current reporting cycle must be submitted by\u00a0April 5, 2026\u00a0(\u201cAnnual CBE\u201d).<\/p>\n\n\n\n 2. Quarterly Declaration: A Quarterly CBE must be submitted where assets and rights held abroad amount\u00a0to USD 100,000,000.00 (one hundred million United States dollars) or more<\/strong>. Such declaration is required in addition to the above-mentioned Annual CBE, with reference to the following base dates:<\/p>\n\n\n\n Assets subject to reporting include, among others:\u00a0(i)<\/strong>\u00a0bank deposits held abroad;\u00a0(ii)<\/strong>\u00a0equity interests in foreign companies;\u00a0(iii)\u00a0<\/strong>securities and financial instruments;\u00a0(iv)<\/strong>\u00a0loans granted to non-residents; and\u00a0(v)<\/strong>\u00a0real estate and other assets located outside Brazil.<\/p>\n\n\n\n The declaration must contain detailed information regarding the assets held abroad, including, inter alia:<\/p>\n\n\n\n I. identification and classification of the assets held outside Brazil;<\/p>\n\n\n\n II. corresponding values attributed to each asset as of the relevant reference date;<\/p>\n\n\n\n III. country of location of the assets; and<\/p>\n\n\n\n IV. characteristics and nature of the investments made.<\/p>\n\n\n\n Failure to submit the declaration, or the submission of false, incomplete, inaccurate or untimely information, may subject the responsible party to administrative fines, in accordance with the applicable regulatory framework.<\/p>\n\n\n\n Ara\u00fajo e Policastro<\/strong>\u00a0team remains at your disposal to provide any further clarifications and assistance, including with respect to the assessment of the reporting obligation, the collection and organization of the required information, and the submission of the declaration to the Brazilian Central Bank.<\/p>\n","protected":false},"excerpt":{"rendered":" Brazilian Capital Abroad Declaration (CBE) | Reference Year 2025<\/p>\n","protected":false},"author":4,"featured_media":6921,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[677,676],"tags":[863,862,865,864],"class_list":["post-6914","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ap-bulletin","category-publications-en","tag-capital-abroad","tag-cbe","tag-cbe-declaration","tag-central-bank"],"acf":[],"yoast_head":"\n1. \u00a0Persons required to file the declaration<\/strong><\/strong><\/h2>\n\n\n\n
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2. Information to be provided<\/strong><\/h2>\n\n\n\n
3. Penalties<\/strong><\/h2>\n\n\n\n