{"id":1224,"date":"2021-03-04T17:58:58","date_gmt":"2021-03-04T20:58:58","guid":{"rendered":"https:\/\/sperling.adv.br\/?post_type=publicacoes&#038;p=1224"},"modified":"2021-03-04T17:58:58","modified_gmt":"2021-03-04T20:58:58","slug":"declaration-of-brazilian-capital-abroad-declaracao-de-capital-brasileiro-no-exterior-dcbe","status":"publish","type":"publicacoes","link":"https:\/\/sperling.adv.br\/en\/publicacoes\/declaration-of-brazilian-capital-abroad-declaracao-de-capital-brasileiro-no-exterior-dcbe\/","title":{"rendered":"DECLARATION OF BRAZILIAN CAPITAL ABROAD &#8211; \u201cDECLARA\u00c7\u00c3O DE CAPITAL BRASILEIRO NO EXTERIOR (DCBE)\u201d\u00a0"},"content":{"rendered":"<p><b>Questions and Answers<\/b><\/p>\n<p><b>Who is obliged to submit the annual declaration to the Central Bank of Brazil?<\/b><span style=\"font-weight: 400;\"> Individuals or legal entities resident or domiciled in Brazil that, on December 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\">, 2020, had assets (goods or rights) located overseas in the aggregate amount equal to or higher than US$ 1,000,000.00 (one million U.S. dollars), or equivalent in other currencies.<\/span><\/p>\n<p><b>What is the deadline for submitting the annual declaration this year?<\/b><span style=\"font-weight: 400;\"> From February 15<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">, 2021, to April 5<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">, 2021, at 6:00 pm.<\/span><\/p>\n<p><b>Who is obliged to submit, in addition to the annual declaration, the quarterly declarations? <\/b><span style=\"font-weight: 400;\">Individuals or legal entities resident or domiciled in Brazil with assets located overseas in the aggregate amount equal to or higher than US$ 100,000,000.00 (one hundred million U.S. dollars), or equivalent in other currencies.<\/span><\/p>\n<p><b>What is the schedule for the submission of quarterly declarations this year?<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Basis date of March 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\">, 2021:<\/span><\/li>\n<\/ul>\n<\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 Start: April 30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">, 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 Ending: June 5<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">, 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Basis date of June 30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">, 2021:\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 Start: July 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\">, 2021\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 Ending: September 5<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">, 2021<\/span><\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Basis date of September 30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">, 2021:<\/span><\/li>\n<\/ul>\n<\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 Start: October 31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\">, 2021\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><span style=\"font-weight: 400;\"> \u00a0 Ending: December 5<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">, 2021\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>What are the penalties related to the declarations?<\/b><span style=\"font-weight: 400;\"> The absence or delay in submitting the declarations, or the provision of false or incorrect information, may subject the infringer to the imposition of a fine by the Central Bank of Brazil.<\/span><\/p>\n<p><b>Sperling Advogados<\/b><span style=\"font-weight: 400;\"> is at your disposal <\/span><span style=\"font-weight: 400;\">to assist you in the measures required for the submission of the declarations to <\/span><span style=\"font-weight: 400;\">the Central Bank.<\/span><\/p>\n","protected":false},"template":"","categories":[26],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DECLARATION OF BRAZILIAN CAPITAL ABROAD - \u201cDECLARA\u00c7\u00c3O DE CAPITAL BRASILEIRO NO EXTERIOR (DCBE)\u201d\u00a0 - Sperling<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sperling.adv.br\/en\/publicacoes\/declaration-of-brazilian-capital-abroad-declaracao-de-capital-brasileiro-no-exterior-dcbe\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DECLARATION OF BRAZILIAN CAPITAL ABROAD - \u201cDECLARA\u00c7\u00c3O DE CAPITAL BRASILEIRO NO EXTERIOR (DCBE)\u201d\u00a0 - Sperling\" \/>\n<meta property=\"og:description\" content=\"Questions and Answers Who is obliged to submit the annual declaration to the Central Bank of Brazil? 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