{"id":10719,"date":"2024-02-19T13:47:35","date_gmt":"2024-02-19T16:47:35","guid":{"rendered":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/?post_type=publicacoes&p=10719"},"modified":"2024-03-04T13:56:47","modified_gmt":"2024-03-04T16:56:47","slug":"disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly","status":"publish","type":"publicacoes","link":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/","title":{"rendered":"Declaration of Brazilian Capital Abroad (CBE) \u2013 Annual and Quarterly"},"content":{"rendered":"

In accordance with the Brazilian Central Bank Resolution No. 279\/2022, the deadline for the filing and registration of the Brazilian Central Bank\u2019s <\/span>Report for Brazilian Capital held Abroad <\/b>(\u201cCBE Report\u201d) has begun on February 15<\/span>th<\/span>, 2024.<\/span><\/p>\n

The CBE Report is a declaratory document, periodically required by the Brazilian Central Bank, in two formats: Annual and Quarterly.<\/span><\/p>\n

The annual report is mandatory for individuals or legal entities resident, domiciled or headquartered in Brazil that hold<\/span> assets in an amount equal to or greater than US$ 1,000,000.00 (one million dollars)<\/b>, or equivalent in other currencies, on the base date of December 31, 2023.<\/span><\/p>\n

The CBE Report must be presented between February 15th and April 5th, 2024.<\/b><\/p>\n

On the other hand, individuals or legal entities holding assets abroad in an amount equal to or greater than the equivalent of <\/span>US$ 100,000,000.00 (one hundred million dollars)<\/b>, on the base dates of March 31, June 30 and September 30, 2024 must present the CBE Report <\/span>quarterly.<\/b><\/p>\n

Quarterly reports are subject to the following deadlines:<\/span><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n
BASE DATE<\/b><\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 DEADLINE<\/b><\/td>\n<\/tr>\n
December 31, 2023<\/span><\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 February 15th to April 5th<\/span><\/td>\n<\/tr>\n
March 31, 2024<\/span><\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0April 30 to June 5, 2024<\/span><\/td>\n<\/tr>\n
June 30, 2024<\/span><\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0July 31, to September 5, 2024<\/span><\/td>\n<\/tr>\n
September 30, 2024<\/span><\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 October 31, to December 5, 2024<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

The Brazilian Central Bank determines that the following types of assets must be declared and detailed in the CBE Report: shares in non-resident companies, shares in investment funds abroad, loans and financing (credits) granted to non-residents, real estate located abroad, virtual assets, overseas deposits and other similar assets.<\/span><\/p>\n

The CBE Report must be completed, filed and registered exclusively electronically through the website provided by the Brazilian Central Bank. We emphasize that those responsible for providing information within the scope of the CBE Report must maintain supporting documentation for the information provided for a period of 10 (ten) years from the base date of the declaration.<\/span><\/p>\n

Individuals or legal entities required to present the CBE Report that (i) do it after the deadline, (ii) provide incorrect or incomplete information, (iii) provide false information or (iv) fail to deliver, are subject to an administrative fine by the Brazilian Central Bank, which can vary between R$ 25,000.00 (twenty-five thousand reais) and R$ 250,000.00 (two hundred and fifty thousand reais), depending on the infraction committed, according to art. 66 of Bacen Resolution No. 131\/2021.<\/span><\/p>\n

 <\/p>\n","protected":false},"featured_media":10721,"template":"","categories":[82],"class_list":["post-10719","publicacoes","type-publicacoes","status-publish","has-post-thumbnail","hentry","category-notes"],"acf":[],"yoast_head":"\nDisclosure of Brazilian Capital held Abroad (CBE) \u2013 Annual and Quarterly<\/title>\n<meta name=\"description\" content=\"In accordance with the Brazilian Central Bank Resolution No. 279\/2022, the deadline for the filing and registration of the Brazilian Central\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Disclosure of Brazilian Capital held Abroad (CBE) \u2013 Annual and Quarterly\" \/>\n<meta property=\"og:description\" content=\"In accordance with the Brazilian Central Bank Resolution No. 279\/2022, the deadline for the filing and registration of the Brazilian Central\" \/>\n<meta property=\"og:url\" content=\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/\" \/>\n<meta property=\"og:site_name\" content=\"Loeser e Hadad Advogados\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LoeserBlanchetHadad\/?ref=bookmarks\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-04T16:56:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/wp-content\/uploads\/2024\/02\/Image_20240219_151914_478.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1900\" \/>\n\t<meta property=\"og:image:height\" content=\"452\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@LbhLaw\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/\",\"url\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/\",\"name\":\"Disclosure of Brazilian Capital held Abroad (CBE) \u2013 Annual and Quarterly\",\"isPartOf\":{\"@id\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/wp-content\/uploads\/2024\/02\/Image_20240219_151914_478.png\",\"datePublished\":\"2024-02-19T16:47:35+00:00\",\"dateModified\":\"2024-03-04T16:56:47+00:00\",\"description\":\"In accordance with the Brazilian Central Bank Resolution No. 279\/2022, the deadline for the filing and registration of the Brazilian Central\",\"breadcrumb\":{\"@id\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/#primaryimage\",\"url\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/wp-content\/uploads\/2024\/02\/Image_20240219_151914_478.png\",\"contentUrl\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/wp-content\/uploads\/2024\/02\/Image_20240219_151914_478.png\",\"width\":1900,\"height\":452,\"caption\":\"Declara\u00e7\u00e3o de Capitais Brasileiros no Exterior (CBE) \u2013 Anual e Trimestral\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Publica\u00e7\u00f5es\",\"item\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/publicacoes\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Declaration of Brazilian Capital Abroad (CBE) \u2013 Annual and Quarterly\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/#website\",\"url\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/\",\"name\":\"Loeser e Hadad Advogados\",\"description\":\"Direito empresarial | S\u00e3o Paulo, Rio, Bras\u00edlia e Campinas\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/u2zlhfavaswa001.azurewebsites.net\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Disclosure of Brazilian Capital held Abroad (CBE) \u2013 Annual and Quarterly","description":"In accordance with the Brazilian Central Bank Resolution No. 279\/2022, the deadline for the filing and registration of the Brazilian Central","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/","og_locale":"en_US","og_type":"article","og_title":"Disclosure of Brazilian Capital held Abroad (CBE) \u2013 Annual and Quarterly","og_description":"In accordance with the Brazilian Central Bank Resolution No. 279\/2022, the deadline for the filing and registration of the Brazilian Central","og_url":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/","og_site_name":"Loeser e Hadad Advogados","article_publisher":"https:\/\/www.facebook.com\/LoeserBlanchetHadad\/?ref=bookmarks","article_modified_time":"2024-03-04T16:56:47+00:00","og_image":[{"width":1900,"height":452,"url":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/wp-content\/uploads\/2024\/02\/Image_20240219_151914_478.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@LbhLaw","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/","url":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/","name":"Disclosure of Brazilian Capital held Abroad (CBE) \u2013 Annual and Quarterly","isPartOf":{"@id":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/#website"},"primaryImageOfPage":{"@id":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/#primaryimage"},"image":{"@id":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/#primaryimage"},"thumbnailUrl":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/wp-content\/uploads\/2024\/02\/Image_20240219_151914_478.png","datePublished":"2024-02-19T16:47:35+00:00","dateModified":"2024-03-04T16:56:47+00:00","description":"In accordance with the Brazilian Central Bank Resolution No. 279\/2022, the deadline for the filing and registration of the Brazilian Central","breadcrumb":{"@id":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/#primaryimage","url":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/wp-content\/uploads\/2024\/02\/Image_20240219_151914_478.png","contentUrl":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/wp-content\/uploads\/2024\/02\/Image_20240219_151914_478.png","width":1900,"height":452,"caption":"Declara\u00e7\u00e3o de Capitais Brasileiros no Exterior (CBE) \u2013 Anual e Trimestral"},{"@type":"BreadcrumbList","@id":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/publicacoes\/disclosure-of-brazilian-capital-held-abroad-cbe-annual-and-quarterly\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/"},{"@type":"ListItem","position":2,"name":"Publica\u00e7\u00f5es","item":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/publicacoes\/"},{"@type":"ListItem","position":3,"name":"Declaration of Brazilian Capital Abroad (CBE) \u2013 Annual and Quarterly"}]},{"@type":"WebSite","@id":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/#website","url":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/","name":"Loeser e Hadad Advogados","description":"Direito empresarial | S\u00e3o Paulo, Rio, Bras\u00edlia e Campinas","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/wp-json\/wp\/v2\/publicacoes\/10719","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/wp-json\/wp\/v2\/publicacoes"}],"about":[{"href":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/wp-json\/wp\/v2\/types\/publicacoes"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/wp-json\/wp\/v2\/media\/10721"}],"wp:attachment":[{"href":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/wp-json\/wp\/v2\/media?parent=10719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/u2zlhfavaswa001.azurewebsites.net\/en\/wp-json\/wp\/v2\/categories?post=10719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}