{"id":13849,"date":"2026-01-22T09:16:13","date_gmt":"2026-01-22T12:16:13","guid":{"rendered":"https:\/\/www.lhlaw.com.br\/?post_type=publicacoes&#038;p=13849"},"modified":"2026-01-22T10:09:33","modified_gmt":"2026-01-22T13:09:33","slug":"five-year-foreign-capital-statement-in-brazil","status":"publish","type":"publicacoes","link":"https:\/\/www.lhlaw.com.br\/en\/publicacoes\/five-year-foreign-capital-statement-in-brazil\/","title":{"rendered":"Five-Year Foreign Capital Statement in Brazil"},"content":{"rendered":"<p>In accordance with the regulatory framework of the Central Bank of Brazil (Banco Central do Brasil \u2013 BACEN) regarding the reporting of foreign capital in Brazil, we hereby inform you that the filing period for the\u00a0<b>Five-Year Statement of Foreign Capital in Brazil<\/b>\u00a0(\u201cStatement\u201d) for the year 2025 is currently open.<\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Who must file\u00a0the Statement<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>All legal entities and investment funds that, as of December 31, 2025, held\u00a0<b>total assets equal to or greater than R$ 100,000.00<\/b>\u00a0(one hundred thousand Brazilian reais)\u00a0<b>and<\/b>\u00a0<b>had equity participation by non-resident investors in any amoun<\/b>t are required to submit this Statement.<\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Filing period<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>The filing period opened on\u00a0<b>January 1, 2026<\/b>\u00a0and will remain open until\u00a0<b>March 31, 2026<\/b>.<\/p>\n<p>It is important to highlight that\u00a0<b>this year there will be no annual foreign capital statement<\/b>. Therefore, entities that were required to submit the annual statement must instead submit the five-year statement within the deadline mentioned above.<\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Penalties<\/span><\/b><\/p>\n<p>&nbsp;<\/p>\n<p>Failure to submit the Statement, or submitting false, incomplete, incorrect, or late information, may subject the reporting entity to a fine ranging from\u202f<b>BRL 25,000.00 (twenty-five thousand reais) to BRL 250,000.00 (two hundred and fifty thousand reais)<\/b>, depending on the nature of the infraction, in accordance with Central Bank of Brazil Resolution No. 131\/2021.<\/p>\n","protected":false},"featured_media":14096,"template":"","categories":[69],"class_list":["post-13849","publicacoes","type-publicacoes","status-publish","has-post-thumbnail","hentry","category-reports"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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