Pursuant to Law No. 14,286/2021 and BCB Resolutions No. 278 and No. 279, both dated December 31st, 2022, as amended, below is a summary of the main periodic reporting obligations applicable, in 2026, to companies receiving foreign direct investment in Brazil and to holders of assets abroad, before the Central Bank of Brazil (BCB).

1.  Quinquennial Periodic Declaration – SCE-IED

Companies receiving foreign direct investment whose total assets are equal to or greater than BRL 100,000.00 must submit the Quinquennial Periodic Declaration through the SCE-IED system, based on December 31st, 2025.

• Filing period: from January 1st, 2026, to March 31st, 2026.
• Supporting documentation: Balance Sheet and Income Statement (DRE – Demonstração do Resultado do Exercício), as well as an additional information questionnaire.

Note: The 2025 Quinquennial Periodic Declaration replaces the former Census of Foreign Capital in Brazil. No annual declaration is required in years when the quinquennial declaration applies.

2.  Quarterly Periodic Declaration – SCE-IED

Companies whose total assets are equal to or greater than BRL 300,000,000.00 must additionally submit Quarterly Declarations, according to the schedule below:

• Base date March 31st, 2026: Filing period from April 1st to June 30th, 2026;
• Base date June 30th, 2026: Filing period from July 1st to September 30th, 2026;
• Base date September 30th, 2026: Filing period from October 1st to December 31st, 2026.

3. Declaration of Brazilian Capital Abroad – CBE (DCBE)

Individuals or legal entities resident, domiciled, or headquartered in Brazil holding assets abroad (equity participation in foreign companies, goods, financial instruments, currency, etc.) are subject to the following declarations:

• Annual Declaration: mandatory for those holding assets abroad with a value equal to or greater than USD 1,000,000.00 (or equivalent in other currencies) on the base date of December 31^st, 2025.
• Filing period: from February 15th, 2026, to April 5th, 2026.
• Quarterly Declarations: mandatory for those holding assets abroad with a value equal to or greater than USD 100,000,000.00 (or equivalent in other currencies), according to the schedule below:
• Base date March 31st, 2026: Filing period from April 30th to June 5th, 2026;
• Base date June 30th, 2026: Filing period from July 31st to September 5th, 2026;
• Base date September 30th, 2026: Filing period from October 31st to December 5th, 2026.

For the purposes of determining the reporting requirement, each party must consider the full value of the assets held in a joint account or owned in condominium. If reporting is required, each declarant shall report only its respective share even if the total value reported is below the reporting threshold.

Late filing, failure to provide information, or the submission of false, incomplete, or inaccurate information subjects the responsible parties to penalties ranging from BRL 25,000.00 to BRL 250,000.00, which can be increased in certain specific cases pursuant to Article 66 of BCB Resolution No. 131/2021.

FLH Advogados Corporate Team remains at your disposal to clarify any questions regarding this matter.