DCBE 2026: Deadline for declaring assets abroad ends on April 5

Pessoas

relacionadas

Janaína Michelato Coordinator

On February 15, 2026, the deadline period began for submitting the Brazilian Capitals Abroad Declaration (Declaração de Capitais Brasileiros no Exterior – DCBE), relating to the reference date of December 31, 2025.

The DCBE must be submitted to the Central Bank of Brazil by individuals and legal entities resident, domiciled, or headquartered in Brazil that hold assets or rights abroad in an amount equal to or greater than USD 1 million, or the equivalent in other currencies.

The deadline for submitting the annual declaration is April 5, 2026, through the Central Bank’s electronic system. Declarants holding assets abroad in an amount equal to or greater than USD 100 million are also subject to the submission of quarterly declarations.

Failure to comply with this obligation, as well as the submission of incorrect or incomplete information, may result in the imposition of administrative fines ranging from 1% to 10% of the amount subject to declaration, limited to BRL 250,000, in accordance with the applicable regulations.

Points that deserve attention

Before submitting the DCBE, it is advisable to review the consistency of the information with tax filings and financial statements, particularly with respect to equity interests held abroad.

It is also important to assess the definition of the value to be reported for these investments, the classification of certain financial assets held outside Brazil, and any international wealth structures, such as foreign holding companies or investment vehicles abroad.

How we can support

Our team can assist with compliance with the DCBE, including reviewing the information to be reported to the Central Bank, verifying consistency with accounting records and tax filings, and supporting the preparation and submission of the declaration.