The purpose of declaring Brazilian capital abroad is to collect statistical information on assets abroad, this information is useful for the formulation and execution of economic policy, in addition to helping researchers and international organisations with which the Brazilian Government has agreements of cooperation.

 

The Electronic Report on Brazilian Funds Located Overseas (CBE) must be completed by all individuals living in Brazil, who possess assets and rights abroad, regardless of the country, with a value threshold of USD$ 100,000.00 or more.

 

Taxpayers who have assets greater than US$100,000,000.00 abroad must complete the quarterly Declaration of Brazilian Capital Abroad.

 

Deadlines for completing a declaration vary, depending on whether one must submit declarations annually or quarterly. 

Consult our specialist.

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