Brazilian capital abroad (CBE) consists of amounts, assets, rights, and holdings of any nature held outside the national territory by residents in Brazil.
Such capital must be reported to the Banco Central do Brasil on an annual or quarterly basis, depending on the value of the assets held abroad.
The declaration is mandatory for individuals or legal entities resident, domiciled, or headquartered in Brazil that hold assets abroad totaling:
- USD 1,000,000 (one million US dollars), or the equivalent in other currencies, as of December 31 of each base year – Annual CBE.
- USD 100,000,000 (one hundred million US dollars), or the equivalent in other currencies, as of March 31, June 30, and September 30 of each base year – Quarterly CBE.
Filing Deadlines
- For the annual declaration , based on December 31 of each year: from February 15 to April 5 of the following year;
- For the quarterly declaration::
Base date of March 31: from April 30 to June 5 of the same year;
Base date of June 30: from July 31 to September 5 of the same year;
Base date of September 30: from October 31 to December 5 of the same year.
We emphasize that the filing period for the annual declaration based on December 31, 2025 ends on April 5, 2026.