Fund tax-status reporting deadlines by country
Deadlines: the full filing calendar · the regulation library · practical guides
A fund's tax status decides how its investors are taxed at home. Each country runs its own register and its own clock. A cross-border fund reports its status many times over. Each jurisdiction sets its own date. The table below lists every one we hold, with the date its own regulator publishes and a link to it.
What is fund tax-status reporting?
Fund tax-status reporting is how a fund tells a tax authority what kind of vehicle it is and what income it earned. The status decides how investors are taxed: on distributions, on gains, or on a deemed amount each year (OeKB fund tax data).
What is in the report
The report sets out the fund's income by type, the amounts per unit, and the figures investors or their banks use to file. In Germany it drives the Vorabpauschale, a minimum taxable amount charged even without a distribution. In Austria it sets the fund's reporting-fund status through OeKB.
Who files, who prepares, who receives
The fund, or a tax agent acting for it, reports. In Austria the figures go to OeKB, which publishes them for investors' banks. A German special investment fund files a declaration of its tax bases with the tax office instead. In Ireland and Luxembourg the fund files a tax return directly. The reader is the investor's own tax system.
This page carries 16 confirmed deadlines for fund tax-status reporting, each with the date its own regulator publishes.
When it is due
| Jurisdiction | Obligation | Due | Reporting period | Who files | Files with | Extension | Source |
|---|---|---|---|---|---|---|---|
| Germany | Investmentsteuergesetz (InvStG 2018) – Vorabpauschale Publication | 13 January 2027 (assumed; prior year: 13 January 2026) | not yet confirmed | the fund vehicle itself (an investor-side tax on investors holding the fund on 31 December, not a filing by every fund) | — | — | German Federal Ministry of Finance (BMF) official publication · calendar |
| Ireland | Investment undertaking return and payment of appropriate tax (exit tax): chargeable events 1 July to 31 December | 30 January 2027 (prior year: 30 January 2026) | chargeable events from 1 July to 31 December of the prior year | the fund vehicle itself (investment undertakings only; an investment limited partnership is tax transparent) | — | — | Revenue Tax and Duty Manual 27-01a-02 para. 5.1 (January 2026); TCA 1997 s. 739F(2)(b)-(3) · calendar |
| United States | FBAR — Report of Foreign Bank and Financial Accounts (FinCEN Form 114) | annually on 15 April (moved off weekends and holidays) | the prior calendar year | the fund vehicle itself and the AIFM or management company (US persons with a financial interest in, or signature authority over, foreign accounts above $10,000 in total) | FinCEN | Automatic extension to 15 October 2026; no extension request is needed. | IRS FBAR guidance page · calendar |
| Singapore | Section 13O, 13OA or 13U fund tax incentive: Annual Declaration to MAS | within 4 months after the end of the basis period (the fund's financial year) for each Year of Assessment (MAS Circular FDD Cir 05/2026) | set by the rule | the approved fund; for a section 13OA limited partnership, its General Partner (funds approved under the section 13O, 13OA or 13U tax incentive only) | — | — | MAS Circular FDD Cir 05/2026, Tax Incentive Schemes for Funds (31 July 2026), FAQ Q4; Income Tax Act 1947 s. 13O · calendar |
| Switzerland | Swiss fund annual report and accounts to the ESTV (fund tax information) | within six months after the end of the financial year (VStV art. 32(2)); if not ready, the reason to the ESTV before the end of the seventh month (art. 32(4)) | the fund's financial year | the fund management company, SICAV, KmGK or SICAF (the withholding-tax taxpayer) | — | — | Withholding Tax Ordinance (VStV, SR 642.211) art. 32 (fedlex consolidation in force from 1 January 2025); ESTV Kreisschreiben Nr. 24 and Nr. 25 · calendar |
| United Kingdom | HMRC Reporting Fund Status Computation & Investor Report | within six months after the end of the reporting period (report to participants, reg. 90(5)) and of the period of account (information to HMRC, reg. 106(2)) | set by the rule | the fund vehicle itself (offshore funds with HMRC reporting-fund status only) | — | — | Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 90(5), 91 and 106(2), latest revised text · calendar |
| Ireland | Investment undertaking return and payment of appropriate tax (exit tax): chargeable events 1 January to 30 June | 30 July 2027 (prior year: 30 July 2026) | chargeable events from 1 January to 30 June | the fund vehicle itself (investment undertakings only; an investment limited partnership is tax transparent) | — | — | Revenue Tax and Duty Manual 27-01a-02 para. 5.1 (January 2026); TCA 1997 s. 739F(2)(a)-(3) · calendar |
| Austria | OeKB Tax Data Notification & Reporting Fund Status | within seven months of the fund's financial year end, for domestic and foreign funds alike (FMV 2015 § 3(2) Z 2) | the fund's financial year | the fund's management company, through an Austrian tax representative, to the OeKB notification office (only funds, domestic or foreign, that seek or keep Austrian reporting-fund status) | — | — | Fonds-Melde-Verordnung 2015 (BGBl. II Nr. 167/2015) § 3(2), RIS consolidated; InvFG 2011 §§ 186(2) Z 2, 188 · calendar |
| Germany | German special investment fund: declaration for the separate and uniform determination of tax bases (§ 51 InvStG) | within eight months after the end of the special investment fund's financial year (§ 51(2) InvStG) | set by the rule | a domestic special investment fund itself; for a foreign special investment fund, the fund or the German investor (only a German special investment fund, a Spezial-Investmentfonds, or a foreign one with German investors) | — | — | Investmentsteuergesetz 2018 § 51(2)-(3) (gesetze-im-internet.de, last amended by Art. 28 G v. 4.2.2026) · calendar |
| UAE / Dubai | UAE corporate tax return (not filed by an exempt Qualifying Investment Fund, which files the exemption declaration instead) | 9 months after financial year-end | set by the rule | the corporate entity (not an Exempt Person: an exempt Qualifying Investment Fund files the exemption declaration instead) | — | — | UAE Ministry of Finance official portal; Federal Decree-Law No. 47 of 2022, arts. 48 and 53(1) (MoF English translation) · calendar |
| UAE / Dubai | Qualifying Investment Fund annual exemption declaration to the FTA (replaces the corporate tax return) | no later than nine months from the end of the relevant Tax Period | the fund's Tax Period | the fund vehicle itself (only a fund that is an exempt Qualifying Investment Fund; it replaces the corporate tax return) | FTA | — | Federal Tax Authority Decision No. 11 of 2023, art. 2 (unofficial translation published by the FTA); Federal Decree-Law No. 47 of 2022 arts. 4(1)(f), 4(3), 10, 53(5) · calendar |
| Switzerland | Profit-tax return of a Swiss fund that is a tax subject (a fund with direct real estate, or a SICAF) | no federal date: DBG art. 124 leaves the filing deadline to the cantonal tax authority of the seat of the fund management company, SICAV or KmGK | set by the rule | the fund vehicle itself (only a Swiss fund that holds real estate directly, or a SICAF; a contractual fund, SICAV or KmGK without direct real estate is not a tax subject) | — | — | Federal Act on Direct Federal Tax (DBG, SR 642.11) arts. 10(2), 49(2), 66(3), 124 (fedlex consolidation in force from 2 September 2026); ESTV Kreisschreiben Nr. 25, ss. 3.2 and 3.3 · calendar |
| EU | DAC6 — disclosure of a reportable cross-border arrangement | within 30 days of the earliest Article 8ab(1) trigger | set by the rule | the AIFM or management company and the investment adviser (only when a reportable cross-border arrangement exists) | — | — | Council Directive 2011/16/EU (current consolidated text), Article 8ab(1)-(2), inserted by Directive (EU) 2018/822 · calendar |
| EU | DAC6 — periodic update of a marketable cross-border arrangement | every 3 months (Article 8ab(2)) | set by the rule | the AIFM or management company and the investment adviser (only an intermediary of a marketable arrangement) | — | — | Council Directive 2011/16/EU (current consolidated text), Article 8ab(1)-(2), inserted by Directive (EU) 2018/822 · calendar |
| Luxembourg | Subscription Tax (Taxe d'Abonnement) Quarterly Declaration | within the first 20 days of the following quarter (20 April, 20 July, 20 October, 20 January) | set by the rule | the fund, per fund on MyGuichet.lu; a manager or agent may submit for it (funds that pay the subscription tax: UCITS, Part II funds, SIFs and RAIFs, not a risk-capital RAIF under art. 48; a vehicle outside those laws pays none) | — | — | AED (Administration de l'enregistrement, des domaines et de la TVA): taxe d'abonnement, fonds d'investissement; Arrêté grand-ducal du 20 février 1914 art. 2; Law of 17 December 2010 arts. 174-176 · calendar |
| Luxembourg | Pillar 2 (OECD GloBE) Registration & GIR Filing | 15 months after the fiscal year-end (first filing was due 30 June 2026) | — | the corporate entity (constituent entities of groups with consolidated revenue of at least EUR 750 million) | — | — | Guichet.lu (State portal) — Pillar 2 filings; Law of 22 December 2023 on minimum effective taxation (Mémorial A N° 864), art. 2: https://legilux.public.lu/filestore/eli/etat/leg/loi/2023/12/22/a864/jo/fr/pdfa/eli-etat-leg-loi-2023-12-22-a864-jo-fr-pdfa.pdf · calendar |
Common mistakes
Reporting-fund status has to be maintained, and it can lapse if the annual filing is missed. When it does, investors are often taxed on a punitive default basis rather than on the fund's actual income. Germany's Vorabpauschale is a further complication, since it can impose a deemed minimum return even in a year without a distribution. The charge is capped at the fund's actual rise in value. A final point is that tax-status reporting is investor-facing, and it sits apart from the fund's own corporate tax or subscription tax liabilities.
Questions this page answers
When is the German Vorabpauschale figure published?
The Federal Ministry of Finance publishes the base rate early each year, most recently 13 January 2026. That rate sets each fund's Vorabpauschale for the year, which investors are treated as receiving early the next year.
When is the Irish Investment Undertaking Tax return due?
There are two returns a year. The January to June return is due 30 July 2027 (prior year: 30 July 2026). The July to December return is due 30 January 2027 (prior year: 30 January 2026).
When is Luxembourg subscription tax due?
The taxe d'abonnement is a quarterly charge on net assets, due within the first 20 days of the following quarter (20 April, 20 July, 20 October, 20 January). It is paid four times a year.
When must a fund report its tax status in Austria?
Austrian reporting is due within seven months of the fund's financial year end, for domestic and foreign funds alike (FMV 2015 § 3(2) Z 2).
To verify
Open questions on this page, not facts. Nothing below is stated as a deadline anywhere else on the page:
- United States — PFIC Annual Information Statement to US investors (enables their QEF election and Form 8621): an open question remains on its scope or date. Confirm against IRS official instructions (Form 8621) + Treas. Reg. 1.1295-1(g) (govinfo CFR 2025 edition).
- Germany — Investmentsteuergesetz (InvStG 2018) – Vorabpauschale Publication: the date is confirmed, but the reporting period it covers is not. The sentence above omits the period rather than inferring it from the due year. Confirm against German Federal Ministry of Finance (BMF) official publication.