Brazil: 2026 Central Bank Filing Obligations

The Central Bank of Brazil has set out the filing obligations for the 2026 reporting cycle. As 2026 is a Five‑Year Census year, companies that have direct foreign investment must submit the Five‑Year Statement instead of the Annual Statement. The Five‑Year Statement is based on positions as of 31 December 2025 and must be filed by 31 March 2026. These requirements apply to companies with any level of direct foreign investment and total assets of BRL 100,000 (approx. USD 20,000) or more. Additional reporting requirements apply for companies resident, domiciled or headquartered in Brazil that hold assets or credit rights abroad.

Key changes and requirements

Companies with direct foreign investment and total assets of BRL 100,000 (approx. USD 20,000) or more must file the Five‑Year Statement. Companies with assets below this threshold do not need to submit a periodic statement for this cycle.

Companies with total assets of BRL 300 million (approx. USD 60 million) or more must also file quarterly statements. Base dates are 31 March, 30 June and 30 September, with corresponding deadlines of 30 June, 30 September and 31 December 2026.

The CBE (Statement of Brazilian Capital Abroad) applies to companies that hold assets or credit rights abroad. The annual CBE applies where assets equal or exceed USD 1,000,000. Quarterly CBE filings apply where assets equal or exceed USD 100,000,000.

Penalties apply for late, incorrect, incomplete or missing filings. These include percentage‑based fines, with higher penalties for false information and increased fines if corrections are not made when requested.

How can we help?

Computershare can support companies in identifying whether the requirements apply, determining the information needed, and preparing the required filings. We can help with ongoing monitoring, completing registrations and managing updates through the GEMS platform.

Contact

Please contact your dedicated Computershare Relationship Manager or send an email to #GLCGSGECNetworkManagement@computershare.com for more information about how Computershare may assist you in responding to these new requirements.

Disclaimer: This notice is provided by Computershare for general informational purposes only and is not intended and should not be construed as legal, regulatory, financial or tax advice. Computershare is not licensed or authorized to practice law in any jurisdictions and hence does not provide any legal advice and it does not hold itself out as doing so. Neither Computershare nor any of its affiliates or contributors accept any responsibility or liability for the quality, accuracy or completeness of any information contained in this notice. It is important that you seek independent professional advice relating to the subject matter of this notice before relying on it.