Companies with corporate shareholders must comply with new deadlines and strengthen the control of their corporate information.
By Amanda Duarte
Legale Overseas, no. 981.
With the publication of RFB Normative Instruction No. 2,290/2025, the Brazilian Federal Revenue Service (RFB) updated the rules applicable to the declaration of beneficial owners and established its annual filing requirement. The measure requires companies with at least one corporate shareholder, whether domestic or foreign, to report their beneficial owners — or confirm their absence — by December 31, 2026, through the new platform known as the Digital Beneficial Ownership Form (e-BEF).
Following this update, the obligation is no longer a one-time requirement and now demands periodic reporting. Even in the absence of changes in the ownership structure, the information must be resubmitted annually by the last day of each calendar year. In the event of any changes to the reported information, an update must be filed within 30 days from the date of the relevant event.
The new framework directly affects entities with corporate participation, requiring greater rigor in the oversight and management of ownership structures. In practice, this will require reviewing internal processes, implementing continuous monitoring mechanisms, and ensuring the consistency of the information reported to the Brazilian Federal Revenue Service.
Failure to comply with these requirements may result in the suspension of the company’s registration with the Brazilian National Registry of Legal Entities (CNPJ), potentially affecting the regular conduct of its operations.
Vaz de Almeida Advogados monitors developments related to corporate and tax compliance obligations before the Brazilian Federal Revenue Service, analyzing their implications and supporting companies in adapting to new regulatory requirements.
Translation Disclaimer
This document was originally drafted in Portuguese and subsequently translated into English using artificial intelligence (AI).
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