The filing period for the Foreign Capital Census 2026 is now open

The new five-year periodic statement to the Brazilian Central Bank (also known as the “Foreign Capital Census 2026”) may already be submitted through the SCE-IED system.

Pursuant to the applicable new regulations, all companies that have foreign investment and with total assets of BRL 100,000 or more as of the base-date of December 31 of calendar years ending in 0 and 5 are required to submit the five-year periodic statement.

Please note that the five-year periodic statement will replace the annual periodic statement for calendar years ending in 0 and 5, including the year just ended.

The information to be provided through the five-year periodic statement is like the annual periodic statement and is also divided into groups, namely: “inventory variables”, “flow variables”, “economic variables”, and “investors.  These categories require reporting companies to provide, as of the relevant base-date, various information related to their balance sheet and income statement, as well as to their operations and the equity interest held by their foreign investors.

The five-year periodic statement related to the base date of December 31, 2025, shall be submitted through the SCE-IED system by March 31, 2026, by all companies that are direct foreign investment recipients and that meet the above mentioned criteria.

This bulletin is for informational purposes only and should not be considered as legal advice on any of the topics discussed herein. For additional information, please contact the leaders of the Corporate Team. CGM Advogados. All rights reserved.