{"id":1088,"date":"2025-02-28T14:12:29","date_gmt":"2025-02-28T17:12:29","guid":{"rendered":"https:\/\/devivocastro.com.br\/?p=1088"},"modified":"2026-02-03T16:40:51","modified_gmt":"2026-02-03T19:40:51","slug":"declaracao-de-capitais-brasileiros-no-exterior","status":"publish","type":"post","link":"https:\/\/devivo.letsite.com.br\/en\/declaracao-de-capitais-brasileiros-no-exterior\/","title":{"rendered":"Declaration of Brazilian Capital Abroad"},"content":{"rendered":"<p><span dir=\"auto\">The submission of the declaration to the Central Bank of Brazil is mandatory for individuals or legal entities residing, domiciled, or headquartered in the country that hold assets, goods, rights, and\/or assets of any nature outside the national territory that total:<\/span><\/p>\n<p><em><span dir=\"auto\">\u2022<\/span><\/em><span dir=\"auto\">\u00a0US$ 1,000,000.00 (one million dollars), or the equivalent in other currencies, on December 31 of each base year (annual declaration).<\/span><\/p>\n<p><span dir=\"auto\">\u2022 US$ 100,000,000.00 (one hundred million dollars), or the equivalent in other currencies, on March 31, June 30, and September 30 of each base year (quarterly declaration)\u00a0<\/span><em><span dir=\"auto\">.<\/span><\/em><\/p>\n<p><span dir=\"auto\">The deadlines for filing tax returns in 2025 are:<\/span><\/p>\n<p><em><span dir=\"auto\">\u2022\u00a0<\/span><\/em><u><span dir=\"auto\">Annual return<\/span><\/u><span dir=\"auto\">\u00a0referring to the base date of December 31, 2024: from February 15 to April 5, 2025.<\/span><\/p>\n<p><span dir=\"auto\">\u2022\u00a0<\/span><u><span dir=\"auto\">Quarterly return referring to the base date of March 31, 2025<\/span><\/u><span dir=\"auto\">\u00a0: from April 30 to June 5, 2025.<\/span><\/p>\n<p><span dir=\"auto\">\u2022\u00a0<\/span><u><span dir=\"auto\">Quarterly return referring to the base date of June 30, 2025<\/span><\/u><span dir=\"auto\">\u00a0: from July 31 to September 5, 2025.<\/span><\/p>\n<p><span dir=\"auto\">\u2022\u00a0<\/span><u><span dir=\"auto\">Quarterly return referring to the base date of September 30, 2025<\/span><\/u><span dir=\"auto\">\u00a0: from October 31 to December 5, 2025.<\/span><\/p>\n<p><span dir=\"auto\">Penalties for failure to file range from R$ 2,500.00 to R$ 250,000.00, and may be increased by 50% in specific situations.<\/span><\/p>\n<p><span dir=\"auto\">The team at De Vivo, Castro Advogados is available to answer any questions and\/or assist you in filing your tax return.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The submission of the declaration to the Central Bank of Brazil is mandatory for individuals or legal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1671,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[8],"class_list":["post-1088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia","tag-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1088","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/comments?post=1088"}],"version-history":[{"count":2,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1088\/revisions"}],"predecessor-version":[{"id":2006,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1088\/revisions\/2006"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media\/1671"}],"wp:attachment":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media?parent=1088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/categories?post=1088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/tags?post=1088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}