In accordance with the regulatory framework of the Central Bank of Brazil (Banco Central do Brasil – BACEN) regarding the reporting of foreign capital in Brazil, we hereby inform you that the filing period for the Five-Year Statement of Foreign Capital in Brazil (“Statement”) for the year 2025 is currently open.

Who must file the Statement 

All legal entities and investment funds that, as of December 31, 2025, held total assets equal to or greater than R$ 100,000.00 (one hundred thousand Brazilian reais) and had equity participation by non-resident investors in any amount are required to submit this Statement.

Filing period 

The filing period opened on January 1, 2026 and will remain open until March 31, 2026.

It is important to highlight that this year there will be no annual foreign capital statement. Therefore, entities that were required to submit the annual statement must instead submit the five-year statement within the deadline mentioned above.

Penalties

Failure to submit the Statement, or submitting false, incomplete, incorrect, or late information, may subject the reporting entity to a fine ranging from BRL 25,000.00 (twenty-five thousand reais) to BRL 250,000.00 (two hundred and fifty thousand reais), depending on the nature of the infraction, in accordance with Central Bank of Brazil Resolution No. 131/2021.