Registration of Quinquennial Periodic Statements with the Central Bank of Brazil – Base Date of December 31, 2025

Brazilian entities that receive foreign direct investment in any amount, and whose total assets amount to or exceed BRL 100,000, must submit to the Central Bank of Brazil (“BC”), by March 31, 2026, their Quinquennial Periodic Statements (Declaração Periódica Quinquenal – DPQ) regarding the base date of December 31, 2025.

The DPQ replaces the former Annual Statement and the Census of Foreign Capital in Brazil. It is used for statistical purposes and supports the BC in data production for research and economic programs. It is worth noting that the BC must protect the confidentiality of the data.

This submission is one of the obligations applicable to Brazilian entities that receive foreign direct investments. Any omission or delay in complying with such obligation can result in the application of penalties by the BC.

Demarest’s Banking and Finance team is available to provide any further clarifications that may be necessary and assist you in complying with this obligation.