The Foreign Capital in the Country Census (CCEP) is a reporting obligation established by the Banco Central do Brasil, applicable to individuals and legal entities resident, domiciled, or headquartered in Brazil (“Reporting Entity”) that hold foreign capital participation in their corporate structure or maintain liabilities with non-residents.
The CCEP is an instrument of a purely informational nature, aimed at collecting statistical data on the position of foreign capital in Brazil, with the purpose of supporting the monitoring of international investment flows and the formulation of economic policies, and therefore does not involve the payment of taxes.
Specifically regarding the five-year declaration, whose reference date is December 31, 2025, the obligation applies to Reporting Entities that, on such reference date, had total assets equal to or greater than BRL 100,000 (one hundred thousand reais).
We emphasize that the reporting period runs from January 1 to March 31, 2026.