Source: Coaf Resolution No. 40 of 22 November 2021, read in full at the official Brazilian government portal. Every statement on this page traces to the text of that instrument.

Brazilian Law  |  Politically Exposed Persons

Who counts as
politically exposed in Brazil.

The Brazilian definition reaches municipal councillors across more than five thousand municipalities, and it lasts five years after the person leaves office. If your screening taxonomy was built for the European perimeter, it does not capture this.

5 years
Status persists
after leaving office
2nd degree
Family reach
in the direct line
Municipal
Councillors and mayors
expressly included
Res. 40
Coaf, 22 Nov 2021
in force since 1 Dec 2021
The Definition

What the Brazilian
instrument actually says.

Brazil's anti-money laundering statute is Law No. 9.613 of 3 March 1998. Under article 14, paragraph 1, of that law, the financial intelligence unit, the Coaf, issues the procedures that its supervised entities must apply. The instrument currently governing politically exposed persons is Coaf Resolution No. 40 of 22 November 2021, in force since 1 December 2021, which replaced Resolution No. 29 of 2017.

Article 1 of that Resolution lists the domestic positions that confer the status. It reaches the holders of elective office in the federal executive and legislative branches; ministers of state and equivalents; special-nature posts; the president, vice-president and directors, or equivalents, of entities of the indirect federal administration, which is to say state-owned enterprises; and senior direction and advisory posts at the sixth level or equivalent.

It then reaches the judiciary and the prosecution service in breadth: the members of the National Council of Justice, the Supreme Federal Court, the superior courts, the federal regional courts, the labour regional courts, the electoral regional courts and the associated councils; the members of the National Council of the Public Prosecution Service, the Prosecutor General of the Republic and the deputy and sectoral prosecutors general, including the prosecutors general of the states and the Federal District. It reaches the members of the Federal Court of Accounts and the prosecutors attached to it. And it reaches the national presidents and treasurers, or equivalents, of political parties.

Then it descends to the states and to the municipalities, and this is where the European reader should slow down. Governors, state and district secretaries, state and district deputies, the presidents or equivalents of entities of the indirect state administration, and the presidents of the state courts of justice, military courts and courts of accounts. And, at municipal level: mayors, municipal councillors, municipal secretaries, the presidents or equivalents of entities of the indirect municipal administration, and the presidents of municipal courts of accounts or their equivalents.

Ask about a specific file
I – VIII
Domestic positions
Federal, state, district and municipal office, the judiciary, the prosecution service, the audit courts, state-owned entities and political party leadership.
§ 2
Foreign positions
Heads of state or government, senior politicians and senior government officials abroad, general officers and senior judiciary, senior executives of state enterprises, and political party leaders.
§ 3
International bodies
Senior officers of entities of public or private international law are equally within the definition.
§ 6
Duration
The status persists for five years counted from the date the person ceased to hold the listed position.
Scope of the obligation

Who else is caught,
and what must be done.

Family members, to the second degree

The enhanced treatment extends to family members, defined as relatives in the direct line up to the second degree, the spouse, the partner, and the stepson or stepdaughter. The second degree in the direct line reaches grandparents and grandchildren. A first-degree test, which several screening taxonomies apply, will not reproduce this perimeter.

Close associates, defined functionally

The Resolution defines close associates in two ways. First, natural persons known to hold joint ownership or shareholdings with a politically exposed person, or to act as their agents, including under a private instrument, or to have any other close relationship of public knowledge with them. Second, natural persons controlling entities or arrangements known to have been created for the benefit of a politically exposed person.

Legal entities in which they participate

The obligation is not limited to the natural person. It expressly covers operations involving legal entities in which the politically exposed person participates, which is precisely the configuration a European obliged entity encounters when a Brazilian holding structure arrives with a corporate rather than an individual counterparty.

Three mandatory procedures

In higher risk cases the Resolution requires, at a minimum, prior authorisation from the managing partner to establish the relationship or to continue an existing one; due diligence to establish the origin of the funds; and reinforced, continuous monitoring of the relationship. Failure to comply attracts the sanctions of article 12 of Law No. 9.613 of 1998.

Verification in practice

Where the answer
actually comes from.

01
Consult the official register

For domestic positions, the Resolution directs obliged entities to official public databases, giving as an example the register of politically exposed persons maintained by the Comptroller General of the Union on the Transparency Portal, also made available through the Coaf system.

02
Do not stop there

The Coaf states expressly that this register does not cover the totality of the situations, positions and functions listed in the instruments issued by the various supervisors. It is an important primary source and it must be complemented with other public and private databases. Treating it as exhaustive is the single most common Brazilian PEP error.

03
Foreign and international positions

For positions abroad and in international bodies, the Resolution directs the obliged entity to open sources and to public and private databases, rather than to an official Brazilian register. The verification standard is therefore different in kind, and the file should say which standard was applied.

04
Check the right supervisor

Resolution No. 40 governs entities supervised by the Coaf. Other Brazilian supervisors have issued their own instruments for their own sectors. Where a Brazilian counterparty is itself an obliged entity, the applicable text is the one issued by its supervisor, and the perimeter may differ.

Why it matters to you

The mismatch between
two perimeters.

A European obliged entity screens against a taxonomy built for the European definition of prominent public function. When the wealth is Brazilian, that taxonomy is being asked to answer a question governed by a different instrument with a different reach.

Three divergences matter in practice. The Brazilian instrument descends expressly to municipal councillors, mayors and municipal secretaries, a population numbering in the tens of thousands. It fixes the persistence of the status at five years after the person leaves the position, which is a long tail. And it defines family reach at the second degree in the direct line, capturing grandparents and grandchildren.

None of this means a Brazilian beneficial owner is a problem. It means that a negative result from a European-built screen is not, by itself, evidence that the Brazilian question was asked. Where the file has to withstand supervisory review, the difference between those two things is the whole file.

This page states Brazilian law as set out in Coaf Resolution No. 40 of 22 November 2021, consulted at the official portal of the Brazilian government. It is general information on foreign law and is not advice on Luxembourg or European Union law, on which your own counsel should be instructed. Verified 16 August 2026.

Frequently Asked Questions

Brazilian PEP status,
answered directly.

These answers track the text of Coaf Resolution No. 40 of 2021. Where the Resolution is silent or another supervisor governs, the answer says so.

If you are holding a specific file and need the Brazilian question answered rather than described, send it to us redacted.

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Which Brazilian instrument defines a politically exposed person?
For entities supervised by the Brazilian financial intelligence unit, the Coaf, the governing instrument is Coaf Resolution No. 40 of 22 November 2021, issued under article 14, paragraph 1, of Law No. 9.613 of 1998, in force since 1 December 2021 and replacing Resolution No. 29 of 2017. Other Brazilian supervisors, including the Central Bank, have issued their own instruments for their supervised sectors, so the applicable text depends on the obliged entity concerned.
Does the Brazilian definition really reach municipal office?
Yes. Coaf Resolution No. 40 expressly lists mayors, municipal councillors, municipal secretaries, the presidents or equivalents of municipally owned entities, and the presidents of municipal courts of accounts or their equivalents. Brazil has more than five thousand municipalities, so the population captured at municipal level alone is very large and is not reflected in most commercial screening taxonomies.
How long does the status last after the person leaves office?
Five years, counted from the date the person ceased to occupy the listed position. That period runs equally for domestic positions, foreign positions and positions in international bodies.
Who counts as a family member?
For the purposes of the enhanced procedures, relatives in the direct line up to the second degree, the spouse, the partner, and the stepson or stepdaughter. The second degree in the direct line reaches grandparents and grandchildren, which is broader than a first-degree test.
What must an obliged entity actually do?
In higher risk cases, Resolution No. 40 requires prior authorisation from the managing partner to establish or continue the relationship, due diligence to establish the origin of the funds, and reinforced and continuous monitoring of the relationship. The same treatment extends to family members, close associates and legal entities in which the politically exposed person participates.
Is there an official Brazilian list we can consult?
The Comptroller General of the Union maintains a register of politically exposed persons, available through the Transparency Portal and through the Coaf system. The Coaf itself warns that this register does not cover the totality of the positions and functions listed in the various supervisory instruments, and must be complemented with other public and private sources. Treating the official list as exhaustive is a common and consequential error.