01/05/2026
We hereby inform you that the term to submit the obligation of periodic declaration to be provided to Brazilian Central Bank (“BACEN”) for all Brazilian entities that receive foreign investments, regardless of the amount, is now open (“Periodic Declaration”). The Periodic Declaration can be Quarterly, Annual or Five-Yearly depending on the value of each company’s assets and the time of year it is to be submitted.
For this period, the Five-Year Periodic Declaration will be due, which is mandatory for companies receiving foreign investment, in any amount, with total assets equal to or greater than R$100,000.00 (one hundred thousand reais).
Information referring to the period ended on December 31, 2025 must be submitted no later than March 31, 2026.
We remind you that, for companies receiving foreign investment with total assets equal to or greater than R$ 300,000,000.00 (three hundred million reais), there is also the obligation to submit Quarterly Periodic Declarations, due on the reference dates of March 31, June 30 and September 30 of each year.
It should be noted that (i) amounts lower than the above floors exempt the submission of these Periodic Declaration to the BACEN; and (ii) since October 1, 2024, it is not necessary to update the corporate structure of the recipients of foreign investments before BACEN in the event of an increase in share capital, in any amount. Updates will only occur if the national entities that receive foreign investments meet any of the Periodic Declarations criteria described above.
Failure to submit the above obligations, as well as the delivery after deadline, or even in error, defect or false information, subject violators to penalties to be applied by the BACEN, which can reach up to R$ 250,000.00 (Two hundred and fifty thousand reais).
L.O. Baptista Advogados’ Corporate Law team is available to prepare BACEN declarations for you. We kindly ask you to confirm your interest by March 26, 2026, so we can send you the form with the necessary information and documents.
