On February 17, 2014 the Central Bank of Brazil started to receive the Statement of Brazilian Capital Abroad ("DCBE") relative to the base-year 2013. Such statement shall be filled and sent to the Central Bank of Brazil until 6pm of April 7, 2014.

Residents in the country, who held assets abroad in an amount equal or superior to US$ 100,000.00 (one hundred thousand US Dollars) on December 31, 2013, are required to file the Annual Statement.

The statements shall be filed online through the DCBE form available on the Central Bank of Brazil's homepage at: http://www.bcb.gov.br/?CBE

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.