Declarations of Brazilian capital abroad (DCBE)

The Declaration of Brazilian Capital Abroad (DCBE) is a tax obligation imposed by the Central Bank of Brazil (BCB) that requires residents in Brazil to declare information about their assets and values held abroad. This declaration is mandatory for individuals and legal entities that have assets abroad that amount to a value equal to or greater than a certain amount established by the BCB.

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The DCBE aims to provide information to the Brazilian government about the investment position and assets of Brazilian residents abroad, helping to monitor capital flow, exchange rate control and also combat tax evasion.

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The information to be provided in the DCBE may include details about bank accounts, investments, properties and other assets held outside Brazil. The declaration must be sent annually and must generally be made through the BCB electronic system, following the deadlines stipulated by the regulatory body.

It is important to comply with DCBE obligations correctly and punctually to avoid problems with the Brazilian tax authorities. It is recommended to search for updated information on the Central Bank website or consult a specialized accountant to ensure correct compliance with obligations related to the DCBE.