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2026 Individual Income Tax Return: deadlines and the impact of asset reorganizations
Inaugural Letter – 15 Years of Franzim Legal Consulting
Deadline for Filing the Annual Brazilian Capital Abroad Declaration (CBE) Ends on April 5
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...
Deadline for Filing the Five-Year Foreign Capital Census Declaration 2026 Ends on March 31
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...
Joint Liability of Directors in the Absence of Individualized Responsibilities
In November 2025, Brazil’s Superior Tribunal de Justiça (STJ), in Special Appeals Nos. 2,053,505 and 1,907,634, held both directors of a company jointly liable for damages caused to the company by the omission of only one of them, based on the absence of an express allocation of responsibilities to each of the directors...