Last verified 2026-09-23

Fund calendar

Regulatory & reporting + investor tax·every row source-linked

A fund's year has two halves that no regulator or tax authority ever shows you together: the regulatory and reporting filings (Annex IV, ManCo accounts, registry confirmations, fees, ESG and investor reporting) and the investor tax cycle (K-1s, reporting-fund status, subscription tax, CRS/FATCA). Both are here — switch between them with the tabs below. Filter by who it lands on, by domicile and by regulator; every row links to its own primary source. A date appears only where its own source states it for the year, never last year's date moved along.

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Runs entirely in your browser — your fund names never leave the page.

This is the live fund calendar for 2027, the year coming up. It carries the regulatory & reporting filings and the investor tax cycle across every domicile we track, each row showing the date its own regulator states and a link to the source. Past years are kept as archives.

Calendar year: 2027 · 2026. The upcoming year is the live calendar; past years are archived exactly as their own sources stated them.

Deadlines explained

Each of these takes one obligation and answers it across every jurisdiction we hold — the date, the period it covers, who it lands on and the primary source. They render from this same register, so a row corrected here is corrected there.

Schedule K-1 deadline — A fund does not file a K-1 on its own schedule.
CRS and FATCA reporting deadlines by jurisdiction — There is no single CRS date.
Fund annual report and return deadlines by jurisdiction — Most funds report within three to six months of year-end, and the pattern holds across jurisdictions.
Economic substance filing deadlines — Two of these three deadlines are not dates at all.
Annex IV reporting deadlines — Annex IV dates are set by reporting frequency, not by jurisdiction.
FBAR deadline — The FBAR is not part of the tax return and does not go to the IRS.
US investor tax reporting deadlines — These filings all report what a fund paid an investor, and they land within weeks of each other in the first quarter.
Form ADV, Form PF and N-CEN deadlines — Three filings, three regulators' worth of detail, and all of them in one quarter.
Form D filing deadline — Fifteen days is short, and the clock starts at an event nobody announces.
DAC6 reporting deadline — DAC6 has no annual date.
BE-13 deadline — BE-13 is mandatory whether or not BEA asks.
Regulator annual fee deadlines by jurisdiction — Fee dates cluster in January and the first quarter, and they are the deadlines with the fastest consequence.
Withholding tax deadlines for funds, by jurisdiction — Withholding tax is deducted the moment a fund pays.
SFDR and Taxonomy disclosure deadlines — SFDR has one hard calendar date.
Fund tax-status reporting deadlines by country — A fund's tax status decides how its investors are taxed at home.
Annual AML return deadlines — Every regulated manager files an annual AML return.
CSSF statistical return deadlines — Luxembourg funds feed the CSSF a stream of statistical data, and the flagship is monthly.
Audit deadlines for funds and managers by jurisdiction — The audit creates more deadlines than the annual report itself.

Still ahead in 2026

The deadlines left this year, before the 2027 calendar below takes over.

31 Oct 2026 Annex IV Q3 (quarterly reporters) LU · IE · UK source
31 Oct 2026 FSRA Periodic Fund Return, Q3 (reporting date 30 September) leg, for Public Funds and open-ended Exempt Funds, within 1 month of the reporting date ADGM source
31 Dec 2026 FSRA Periodic Fund Return, H1 (reporting date 30 June) leg, for closed-ended Exempt Funds, Qualified Investor Funds and Foreign Funds, within 6 months of the reporting date ADGM source

The year ahead, by quarter

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Quarter	Date	What lands	Domicile
Q1	15 Jan	CIMA annual fee — registered mutual / private fund source	KY
	31 Jan	GFSC annual fees due source	GG
	31 Jan	Annex IV annual / H2 / Q4 report to the national competent authority source	LU · IE · UK
	31 Jan	Approved / Incubator Fund annual return to the FSC source	VG
	31 Jan	FSRA Periodic Fund Return, Q4 (reporting date 31 December of the prior year) leg, for Public Funds and open-ended Exempt Funds, within 1 month of the reporting date source	ADGM
	15 Feb	Annex IV fund-of-funds 15-day extension expires (EU NCAs) source	LU · IE
	28 Feb	Jersey registry annual confirmation statement + fee — hard portal cut-off 11:59 pm (window from 1 Jan) source	JE
	28 Feb	Guernsey Registry annual validation source	GG
	31 Mar	BVI FSC annual renewal / licence fee source	VG
Q2	1 Apr	FCA on-account fee (firms with ≥ £50k prior-year fees) source	UK
	30 Apr	FSRA Annual AML Return (covers the preceding calendar year), via FSRA Connect source	ADGM
	30 Apr	Annex IV Q1 report to the national competent authority source	LU · IE · UK
	30 Apr	FSRA Periodic Fund Return, Q1 (reporting date 31 March) leg, for Public Funds and open-ended Exempt Funds, within 1 month of the reporting date source	ADGM
	31 May	Registrar annual company fee (incorporated Jan–Jun) source	VG
	30 Jun	FSRA Periodic Fund Return, H2 (reporting date 31 December of the prior year) leg, for closed-ended Exempt Funds, Qualified Investor Funds and Foreign Funds, within 6 months of the reporting date source	ADGM
	30 Jun	Entity-level Principal Adverse Impact (PAI) statement published on the FMP's website by 30 June, covering the preceding calendar year. source	EU
	30 Jun	Mutual Fund Annual Return (MFAR) to the FSC source	VG
Q3	31 Jul	Annex IV Q2 / H1 report to the national competent authority source	LU · IE · UK
	31 Jul	FSRA Periodic Fund Return, Q2 (reporting date 30 June) leg, for Public Funds and open-ended Exempt Funds, within 1 month of the reporting date source	ADGM
	1 Aug	FCA annual fee payment deadline (< £50k firms, unless invoiced later) source	UK
	30 Sep	DFSA Annual AML Return via the DFSA electronic portal (reporting period 1 Aug previous year – 31 Jul) source	DIFC
Q4	31 Oct	Annex IV Q3 (quarterly reporters) source	LU · IE · UK
	31 Oct	FSRA Periodic Fund Return, Q3 (reporting date 30 September) leg, for Public Funds and open-ended Exempt Funds, within 1 month of the reporting date source	ADGM
	31 Dec	FSRA Periodic Fund Return, H1 (reporting date 30 June) leg, for closed-ended Exempt Funds, Qualified Investor Funds and Foreign Funds, within 6 months of the reporting date source	ADGM

Running all year — obligations set by a rule, not a fixed date

These have no single calendar date: each runs from the fund's own year end or an event. The obligation links to the page that explains it.

Obligation	When	Jurisdiction	Source
ADGM Authorised Person: notice to the FSRA immediately if its Auditor is terminated or resigns	immediately on termination, impending termination or resignation; appointment notice has no stated period	ADGM	source
ADGM Fund Manager: notice to the FSRA immediately if the Fund's auditor is terminated or resigns	immediately on termination, impending termination or resignation; appointment notice has no stated period	ADGM	source
ADGM fund annual report to Unitholders, sent to the FSRA — within 6 months of the annual accounting period end	within 6 months of the annual accounting period (financial year) end	ADGM	source
ADGM fund interim report — within 3 months of the interim (half-year) accounting period end; QIFs exempt unless a material change occurred	within 3 months of the interim accounting period end	ADGM	source
AIFMD II applies — transposition deadline; LMT selection obligations start for new funds	no fixed date	LU · IE · UK · JE · GG	source
AIFMD annual report made available to investors within 6 months of financial year-end (Luxembourg AIFs).	Annual report available within 6 months following the end of the financial year (Art. 22(1) AIFMD)	LU	source
AIFMD annual report to investors within 6 months of financial year-end (Irish AIFs / QIAIFs).	Annual report available within 6 months following the end of the financial year (Art. 22(1) AIFMD)	IE	source
Annual accounts delivered to Companies House (private company: 9 months; public company: 6 months)	private company: nine months after the end of the accounting reference period; public company: six months	UK	source
Annual certification (registered funds) or compliance statement (authorised funds) to the BMA, with the financial statements	within 6 months of financial year-end	BM	source
Annual report and accounts submitted to the FCA (FIN-A) within 80 business days of the accounting reference date	within 80 business days of the accounting reference date	UK	source
Annual report on Controllers to the DFSA (name + percentage holding of each Controller)	within 4 months of the firm's financial year end	DIFC	source
Approved annual accounts filed with the Trade & Companies Register (RCS)	within seven months of the financial year end	LU	source
Article 8 (light-green) product periodic sustainability disclosure included in the fund's annual report.	Rides on the fund's annual report (UCITS 4 months, AIFMD 6 months after financial year-end)	EU	source
Article 9 (dark-green) product periodic sustainability disclosure included in the fund's annual report.	Rides on the fund's annual report (UCITS 4 months, AIFMD 6 months after financial year-end)	EU	source
Audited financial statements to CIMA via REEFS (local auditor files; operator responsible)	within six months of the fund's financial year end	KY	source
Audited financial statements to the FSC — professional & private funds	within 6 months of financial year-end	VG	source
Auditor's reports of the Authorised Firm (incl. annual financial statements auditor's report) filed with the DFSA	within 4 months of the firm's financial year end (Branch: if later, within 14 days of the head-office filing date)	DIFC	source
BE-13 — Survey of New Foreign Direct Investment in the United States	no later than 45 calendar days after the acquisition is completed, the new U.S. business enterprise is established, the expansion is begun, the cost update is requested, or a BEA notification letter is received	US	source
BMA annual fee (fund)	annual; date announced each year	BM	source
BVI fund or relevant licensee: notice to the FSC within 14 days of an auditor's appointment or departure	within 14 days after the auditor is appointed or ceases to hold office	VG	source
BVI fund: application to the FSC for exemption from submitting audited financial statements	within 6 months after the financial year end	VG	source
BVI investment business licensee: audited financial statements to the FSC within 6 months	within 6 months of the end of the financial year	VG	source
BVI licensed fund manager, administrator or investment advisor: 14 days' written notice to the FSC before appointing an auditor	at least 14 days before the appointment, counted from the FSC's receipt of the notice	VG	source
BVI licensee: auditor's management report and management's response to the FSC within 6 months	within 6 months after the end of the licensee's financial year, or within any extension granted	VG	source
BVI private investment fund: audited financial statements to the FSC within 6 months	within 6 months after the financial year end	VG	source
BVI public fund that conducted business in the year: application to the FSC for exemption from submitting audited financial statements	within 3 months after the financial year end	VG	source
BVI public fund: audited financial statements, director's certificate and auditor's report to the FSC within 6 months	within 6 months of the end of the financial year	VG	source
Bermuda Professional Class B fund: BMA approval before appointing the fund's auditor	before the appointment: the BMA's written approval; no number of days is stated	BM	source
Bermuda investment provider: financial statements to the BMA within four months, plus the auditor's report on audited statements	not later than four months after the close of the financial year	BM	source
Bermuda investment provider: notice to the BMA forthwith of a proposal to remove or replace its auditor	forthwith, when the removal or replacement is proposed	BM	source
Bermuda investment provider: written notice to the BMA of an audit qualification within five days	within five days of receipt of the qualification	BM	source
CRO annual return (Form B1) with statutory financial statements annexed	not later than 56 days after the company's annual return date; the annexed financial statements may be made up to a date not more than 9 months before that date	IE	source
CSSF SIAG reporting (tables SIAG 1A, SIAG 1B, Employees) for self-managed SIAGs and FIAAGs	By the 20th of the month after each quarter-end; final tables one month after the annual general meeting	LU	source
CSSF SRRC — AML/CFT summary report of the RC, within 5 months of the financial year-end	within five months after the end of the financial year (CSSF Regulation 12-02 art. 42(7); Circular CSSF 24/854 s. 3)	LU	source
Cayman regulated mutual fund: audit filing extension request to CIMA on or before the six-month deadline	on or before the day the six-month audit filing deadline expires; one-month extensions, up to three	KY	source
Cayman securities investment business licensee: CIMA prior written approval before changing auditor	before the change: CIMA's prior written approval; no number of days is stated	KY	source
Cayman securities investment business licensee: audited accounts and certificate of compliance to CIMA within six months	within six months of the end of the licensee's financial year	KY	source
Client assets (CASS) audit report delivered by the firm's auditor to the FCA within four months	within four months from the end of each period covered	UK	source
Confirmation statement to Companies House	within 14 days after the end of each review period (12 months from incorporation, then each later 12 months)	UK	source
Custody rule surprise examination: the accountant files Form ADV-E with the SEC within 120 days of the examination	within 120 days of the examination date the accountant chooses	US	source
Custody rule surprise-examination accountant leaves the engagement: Form ADV-E and statement within four business days	within four business days of the resignation, dismissal, removal or other termination	US	source
DFSA Periodic Fund Return — H1 period (1 Jan–30 Jun) due by 31 July	annual; date announced each year	DIFC	source
DFSA Periodic Fund Return — H2 period (1 Jul–31 Dec) due by 31 January of the following year	annual; date announced each year	DIFC	source
DFSA prudential annual return via EPRS within 4 months of the financial year end	within 4 months of the financial year end (PIB 2.3.8(1))	DIFC	source
DFSA prudential quarterly and other returns via EPRS within 1 month of the reporting period end	within 1 month of the end of the reporting period (PIB 2.3.8(2))	DIFC	source
DIFC Authorised Person: notice to the DFSA immediately if its Auditor is terminated or resigns	immediately on termination, impending termination or resignation; appointment notice has no stated period	DIFC	source
DIFC Fund Manager: notice to the DFSA immediately if the Fund's Registered Auditor is terminated or resigns	immediately on termination, impending termination or resignation; appointment notice has no stated period	DIFC	source
DIFC fund annual report (audited financial statements + Fund Auditor's Report) to Unitholders, sent to the DFSA — within 4 months of the annual accounting period end	within 4 months of the annual accounting period (financial year) end	DIFC	source
DIFC fund interim report — within 2 months of the interim (half-year) accounting period end; QIFs exempt unless a material change occurred	within 2 months of the interim accounting period end	DIFC	source
EU AIFM: audited annual report of each AIF made available to the competent authorities within 6 months of the financial year end	no later than 6 months following the end of the AIF's financial year (Art. 22(1) AIFMD)	EU	source
EU Taxonomy alignment disclosure for SFDR Art. 8/9 products in the fund's periodic (annual) report.	Rides on the SFDR periodic (annual) report (UCITS 4 months, AIFMD 6 months after financial year-end)	EU	source
Economic Substance report to the ITA	within 6 months of the end of the entity's financial period	VG	source
Economic Substance return — fund-management business (managers/GP; funds file notification only)	within twelve months after the last day of the end of each financial year	KY	source
FCA-authorised firm: notice to the FCA of an auditor vacancy and of the new auditor's appointment	without delay once the firm knows a vacancy will arise or has arisen; the FCA may appoint an auditor if none is appointed within 28 days of the vacancy	UK	source
Form ADV annual updating amendment — all Parts 1 & 2 updated	within 90 days of the adviser's fiscal year end	US	source
Form D — notice of an exempt offering of securities	within 15 calendar days of the first sale (the next business day if that day is a weekend or holiday)	US	source
Form N-CEN annual census report	within 75 days of the fund's fiscal year end	US	source
Form PF annual update — private fund reporting	within 120 days of the adviser's fiscal year end	US	source
Fund Annual Return (FAR) to CIMA	within six months of the fund's financial year end	KY	source
Guernsey AIFM under the AIFMD Rules: annual report of each EU AIF to the GFSC within six months	no later than six months following the end of each financial year	GG	source
Guernsey Class A open-ended fund: annual report made available and published within four months of the period end	within four months after the end of each annual accounting period	GG	source
Guernsey Class A open-ended fund: half-yearly report made available and published within two months of the half-year end	within two months after the end of each half-yearly accounting period	GG	source
Guernsey Class B open-ended fund: annual report published, and a copy sent to the GFSC, within six months of the period end	within six months after the end of the annual accounting period	GG	source
Guernsey Class Q qualifying professional investor fund: annual report and financial statements published within six months of the period end	within six months after the end of the annual accounting period	GG	source
Guernsey POI licensee: audited financial statements and Compliance Return to the GFSC within four months	no later than four months after the accounting reference date	GG	source
Guernsey POI licensee: notice to the GFSC within 14 days that the auditor may qualify the accounts	within fourteen days of the licensee having reason to believe the auditor may qualify the accounts	GG	source
Guernsey authorised closed-ended, registered and private investment fund: annual report and accounts to the GFSC within six months	no later than six months following the end of the annual accounting period	GG	source
Guernsey licensee or authorised scheme: notice to the GFSC of a change of auditor	written notice; immediate for an authorised closed-ended scheme; no period stated for a licensee or a Class B scheme	GG	source
ICAV: copy of an auditor's resignation notice, or notice of an auditor-removal resolution, to the Central Bank within 14 days	not later than 14 days after the resignation notice is deposited, or after the general meeting that removes the auditor	IE	source
Irish AIF (QIAIF or RIAIF) annual report submitted to the Central Bank within six months of the financial period end	within six months of the end of the financial period	IE	source
Irish AIFM / UCITS ManCo annual audited accounts to the Central Bank	within four months of the financial year end	IE	source
Irish RIAIF, and QIAIF set up as a unit trust or CCF: half-yearly report submitted to the Central Bank within two months of the half-year end	within two months of the end of the half-yearly reporting period	IE	source
Irish UCITS ManCo half-yearly accounts to the Central Bank	within two months of the end of the half year	IE	source
Irish UCITS annual report submitted to the Central Bank at publication, within four months of the period end	at the same time as publication, within four months of the end of the annual period	IE	source
Irish UCITS half-yearly report submitted to the Central Bank at publication, within two months of the half-year end	at the same time as publication, within two months of the end of the half-yearly period	IE	source
Irish UCITS half-yearly report within 2 months of the end of the half-year	within two months of the end of the first half of the financial year (Art. 68(2)(b) UCITS Directive)	IE	source
Irish UCITS management company full-year accounts to the Central Bank within one month of the financial year end	within one month of the end of the financial year (S.I. 316/2026 reg 97(4)(b)(ii))	IE	source
Irish fund, UCITS management company or AIFM: advance notice to the Central Bank of a proposed change of auditor	in advance of the change; no number of days is stated	IE	source
Jersey AIFM: AIF annual report made available to the JFSC within 6 months of the financial year end	no later than 6 months following the end of the AIF's financial year	JE	source
Jersey Private Fund (JPF) annual compliance return to the JFSC (made up as at 30 June)	annual; date announced each year	JE	source
Jersey Private Fund with an auditor: notice to the JFSC of a qualified audit within 28 calendar days	as soon as reasonably practicable and in any case within 28 calendar days	JE	source
Jersey certified fund audited financial statements filed with the JFSC	within seven months of the end of the fund's financial year, or an earlier date set in the fund's own rules	JE	source
Jersey certified fund: JFSC consent before any change of the fund's auditor	before the change: the JFSC's prior consent; no number of days is stated	JE	source
Jersey fund services business: audited financial statements, declaration and auditor's report to the JFSC within 4 months	within 4 months after the end of the accounting period	JE	source
Jersey investment business or trust company business: audited financial statements to the JFSC within 4 months	within 4 months of the end of the relevant accounting period	JE	source
Jersey registered person's auditor: statement to the JFSC within 7 days of the auditor's appointment ending	within 7 days of the termination of the auditor's appointment	JE	source
Lux IFM Self-Assessment Questionnaire (SAQ) to the CSSF	within four months of the IFM's financial year end	LU	source
Lux IFM Separate Report + Management Letter to the CSSF	within seven months of the IFM's financial year end	LU	source
Luxembourg Part II UCI annual report sent to the CSSF within six months of the period end	within six months of the end of the annual period (Art. 150(2))	LU	source
Luxembourg Part II UCI half-yearly report sent to the CSSF within three months of the half-year end	within three months of the end of the half-yearly period (Art. 150(2))	LU	source
Luxembourg SICAR audited annual report sent to the CSSF within 6 months	within 6 months of the end of the period the report covers	LU	source
Luxembourg U1.1 monthly financial information — within 10 calendar days of every month end	within 10 calendar days after each month end, one report per sub-fund (Circular CSSF 15/627 as amended by 25/871)	LU	source
Luxembourg UCITS annual report sent to the CSSF within four months of the period end	within four months of the end of the annual period (Art. 150(2))	LU	source
Luxembourg UCITS half-yearly report sent to the CSSF within two months of the half-year end	within two months of the end of the half-yearly period (Art. 150(2))	LU	source
Luxembourg UCITS half-yearly report within 2 months of the end of the half-year	within two months of the end of the first half of the financial year (Art. 68(2)(b) UCITS Directive)	LU	source
Luxembourg UCITS management company or AIFM: CSSF prior approval of any change of réviseur d'entreprises agréé	before the change: the CSSF's prior approval; no number of days is stated	LU	source
Private fund audit under the custody rule: audited GAAP financial statements distributed to investors within 120 days of the fund's fiscal year end	within 120 days of the end of the pooled vehicle's fiscal year; promptly after a liquidation audit	US	source
Public company accounts and auditor's report delivered to the Jersey registrar	within 7 months after the end of the financial period (public companies only)	JE	source
UCITS annual report within 4 months of financial year-end	within four months of the end of the financial year (UCITS Directive Art. 68(2)(a))	IE	source
UCITS annual report within 4 months of financial year-end	within four months of the end of the financial year (UCITS Directive Art. 68(2)(a))	LU	source
UK AIF annual report to investors within 6 months of financial year-end.	Annual report within 6 months of the end of the financial year (FCA FUND 3.3.3R, onshored AIFMD Art. 22)	UK	source
UK authorised fund (UCITS scheme or non-UCITS retail scheme) annual long report within 4 months of the accounting period end	within four months after the end of each annual accounting period (FCA COLL 4.5.14R)	UK	source
UK authorised fund (UCITS scheme or non-UCITS retail scheme) half-yearly long report within 2 months of the end of the half-year	within two months after the end of each half-yearly accounting period (FCA COLL 4.5.14R)	UK	source
US registered fund: audited annual shareholder report transmitted within 60 days of the fiscal year end	within 60 days after the close of the period (Rule 30e-1(d))	US	source
US registered fund: independent directors select the fund's accountant within 30 days of the start of the fiscal year	at a meeting held within thirty days before or after the beginning of the fiscal year, or before the annual meeting of stockholders in that year	US	source
US registered fund: the shareholder report filed with the SEC on Form N-CSR within 10 days of transmission	not later than 10 days after the report is transmitted to shareholders (Rule 30b2-1(a))	US	source

Investor tax

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Jurisdiction	Obligation	Applies to	2026 deadline / rule	Extension	Source
Ireland	Investment undertaking return and payment of appropriate tax (exit tax): chargeable events 1 July to 31 December	investment undertakings, regulated funds (investment undertakings only; an investment limited partnership is tax transparent)	30 Jan 2027	—	Revenue Tax and Duty Manual 27-01a-02 para. 5.1 (January 2026); TCA 1997 s. 739F(2)(b)-(3)
United States	Form 1099-DIV Dividend & Distribution Reporting	mutual funds, ETFs, US individual investors	1 Feb 2027	An automatic 30-day extension is available on Form 8809 through FIRE.	IRS general information returns instructions
South Korea	Withholding agent's beneficial-owner (treaty-rate) report	the Korean withholding agent (the payer); the foreign fund supplies its beneficial-owner application (filed by the Korean withholding agent, not by the fund)	2 Mar 2027	—	Korean Corporate Tax Act, Art. 98-6(4) (amended 23 Dec 2025)
United States	Form 1065 Partnership Return & Schedule K-1	partnership funds, LP partners (funds taxed as partnerships only)	15 Mar 2027	An automatic six-month extension to 15 September is available on Form 7004.	IRS official form page
United States	Form 1042-S Withholding on Foreign Investors	the withholding agent paying US-source income to foreign persons (a fund, its GP, an SPV or a blocker when it makes such payments) (only an entity acting as withholding agent for payments to foreign persons)	15 Mar 2027	An automatic 30-day extension is available on Form 8809 through FIRE.	IRS official instructions
United States	Form 8966 FATCA Report	financial institutions, custodians	31 Mar 2027	An extension of time to file can be requested on Form 8809-I.	IRS official form page
British Virgin Islands	FATCA registration on BVIFARS (one-time, in the first year a Reporting Financial Institution must report)	reporting financial institutions (only a Reporting Financial Institution in the first year it must report; registration is required once)	1 Apr 2027	—	BVI International Tax Authority, BVIFARS deadlines (2026); Mutual Legal Assistance (Tax Matters) Act (Revised Edition 2020, as amended) s. 13(9)
Bermuda	CRS notification (enrolment) for new Reporting Financial Institutions	reporting financial institutions (new Reporting Financial Institutions only)	30 Apr 2027	—	Bermuda CRS Regulations 2017, reg. 5(1)(a)
British Virgin Islands	CRS registration on BVIFARS (one-time, the year after an entity becomes a BVI Financial Institution)	reporting financial institutions (only an entity that became a BVI Financial Institution in the prior calendar year; registration is required once)	30 Apr 2027	—	BVI International Tax Authority, BVIFARS deadlines (2026); Mutual Legal Assistance (Tax Matters) Act (Revised Edition 2020, as amended) s. 28(3)
United Kingdom	HMRC CRS/FATCA Returns	financial institutions, custodians	31 May 2027	—	UK — International Tax Compliance Regulations 2015, reg. 6(4); HMRC 'How to report Automatic Exchange of Information'
British Virgin Islands	FATCA & CRS annual report to BVIFARS (prior-year data)	reporting financial institutions	31 May 2027	—	BVI International Tax Authority, BVIFARS deadlines (2026); Mutual Legal Assistance (Tax Matters) Act (Revised Edition 2020, as amended) s. 29(3)-(4) (CRS) and s. 13(5)(b) (FATCA)
Jersey	Jersey company income tax — instalment payment on account (50% of estimated liability; large corporate remitters: 31 March)	companies (funds, managers, SPVs) (companies that are not large corporate remitters; those pay by 31 March)	31 May 2027	—	Revenue Jersey — company tax payment dates (official)
Jersey	Common Reporting Standard (CRS) Return	financial institutions, custodians	30 Jun 2027	—	Revenue Jersey (gov.je) — Common Reporting Standard guidance
Luxembourg	ACD FATCA/CRS Returns	reporting financial institutions, custodians	30 Jun 2027	—	Luxembourg CRS Law of 18 Dec 2015, Art. 2(3), and FATCA Law of 24 Jul 2015, Art. 2(4) (Mémorial A)
UAE / Dubai	CRS/FATCA reporting to the Ministry of Finance	reporting financial institutions, custodians	30 Jun 2027	—	UAE Ministry of Finance: Ministerial Resolution No. 134 of 2021, Art. 4(2)-(3) (CRS); MoF FATCA FAQ Q27
Cayman Islands	FATCA & CRS report to the DITC	reporting financial institutions	30 Jun 2027	—	regulator
Ireland	Investment undertaking return and payment of appropriate tax (exit tax): chargeable events 1 January to 30 June	investment undertakings, regulated funds (investment undertakings only; an investment limited partnership is tax transparent)	30 Jul 2027	—	Revenue Tax and Duty Manual 27-01a-02 para. 5.1 (January 2026); TCA 1997 s. 739F(2)(a)-(3)
Germany	FATCA & CRS Reporting to BZSt	reporting financial institutions, custodians	31 Jul 2027	—	FKAustG § 27(2) (CRS) and FATCA-USA-UmsV § 8(3) (FATCA)
Jersey	Jersey company income tax — balance due (large corporate remitters: 30 September)	companies (funds, managers, SPVs) (companies that are not large corporate remitters; those pay the balance by 30 September)	30 Nov 2027	—	Revenue Jersey — company tax payment dates (official)
Austria	OeKB Tax Data Notification & Reporting Fund Status	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)	within seven months of the fund's financial year end, for domestic and foreign funds alike (FMV 2015 § 3(2) Z 2)	—	Fonds-Melde-Verordnung 2015 (BGBl. II Nr. 167/2015) § 3(2), RIS consolidated; InvFG 2011 §§ 186(2) Z 2, 188
Bermuda	CRS return to the Bermuda Tax Information Reporting portal	reporting financial institutions	fixed	—	regulator
Bermuda	CRS Annual Compliance Certification Form	reporting financial institutions	fixed	—	regulator
British Virgin Islands	CRS Additional Information Form via BVIFARS	reporting financial institutions	within 9 months of financial year-end	—	BVI International Tax Authority — Guide to Completing the Additional Information Forms (7 Apr 2025), para. 1.3
Cayman Islands	CRS Compliance Form to the DITC	reporting financial institutions	fixed	—	regulator
Cross-jurisdictional	CRS and FATCA: exchange deadline vs filing deadline	all financial institutions, funds	Authorities exchange within nine months of year-end; each institution's filing date is set by domestic law	—	Council Directive 2011/16/EU (current consolidated text), Art. 8(3a) and 8(6)(b); Model 1 IGA Art. 3(5); IRS Form 8966 instructions
Cross-jurisdictional	Amended CRS (DAC8) applies to calendar-year 2026 data	all CRS jurisdictions, reporting institutions	2026 data, first reported in 2027; reporting deadlines unchanged	—	Council Directive 2011/16/EU (current consolidated text), Annex I Sections VIII C(9)-(10) and XI; Directive (EU) 2023/2226 (DAC8) Art. 2(1)
EU	DAC6 — disclosure of a reportable cross-border arrangement	the AIFM or management company, the investment adviser (only when a reportable cross-border arrangement exists)	within 30 days of the earliest Article 8ab(1) trigger	—	Council Directive 2011/16/EU (current consolidated text), Article 8ab(1)-(2), inserted by Directive (EU) 2018/822
EU	DAC6 — periodic update of a marketable cross-border arrangement	the AIFM or management company, the investment adviser (only an intermediary of a marketable arrangement)	every 3 months (Article 8ab(2))	—	Council Directive 2011/16/EU (current consolidated text), Article 8ab(1)-(2), inserted by Directive (EU) 2018/822
Germany	Investmentsteuergesetz (InvStG 2018) – Vorabpauschale Publication	fund operators, investors (an investor-side tax on investors holding the fund on 31 December, not a filing by every fund)	fixed	—	German Federal Ministry of Finance (BMF) official publication
Germany	German special investment fund: declaration for the separate and uniform determination of tax bases (§ 51 InvStG)	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)	within eight months after the end of the special investment fund's financial year (§ 51(2) InvStG)	—	Investmentsteuergesetz 2018 § 51(2)-(3) (gesetze-im-internet.de, last amended by Art. 28 G v. 4.2.2026)
Guernsey	FATCA Return	financial institutions, custodians	fixed	—	Guernsey Revenue Service official bulletin
Guernsey	Common Reporting Standard (CRS) Return	financial institutions, custodians	fixed	—	Guernsey government official CRS portal
Guernsey	Guernsey company income tax return	companies (funds, managers, SPVs) (Guernsey-registered companies that do not hold exempt status; a collective investment scheme may apply for exemption)	fixed	—	States of Guernsey Revenue Service — company tax returns (official)
Ireland	Revenue CRS/FATCA Returns	financial institutions, custodians	fixed	—	Revenue.ie official CRS/FATCA page
Ireland	Dividend Withholding Tax (DWT) Return & Payment	the Irish-resident company paying the distribution, or an authorised withholding agent (only an Irish-resident company paying distributions; an Irish regulated fund is a collective investment undertaking and is outside DWT)	14th day of the month after the month of the distribution	—	Revenue.ie dividend withholding tax page; TCA 1997 s. 172K(1)-(2) and s. 172A(1)(b)
Ireland	Corporation tax return (CT1) and balance of corporation tax	companies (funds, managers, SPVs) (companies within the charge to Irish corporation tax; an Irish regulated fund is an investment undertaking and is generally outside it)	on or before the 23rd of the ninth month after the end of the accounting period (the 21st where the company does not pay and file electronically)	—	Revenue Commissioners — Corporation Tax payment and filing (official)
Ireland	Preliminary corporation tax	companies (funds, managers, SPVs) (companies within the charge to Irish corporation tax; an Irish regulated fund is an investment undertaking and is generally outside it)	Large companies: 23rd of the sixth month and 23rd of the eleventh month of the accounting period; small companies (prior-period liability below EUR 200,000): one instalment 31 days before the end of the accounting period, and before the 23rd of that month	—	Revenue Commissioners — When is preliminary Corporation Tax due? (official)
Ireland	VAT3 return and payment (bi-monthly taxable period)	companies (funds, managers, SPVs) (VAT-registered entities only)	by the 19th day of the month following the end of each taxable period; ROS filers may file by the 23rd	—	Revenue Commissioners — When VAT becomes payable (official)
Japan	Investment Trust Distribution Reporting & Withholding	investment trust operators, investors (investment trusts paying distributions only)	Withholding tax is paid by the 10th of the month after payment. Where the payment is made outside Japan, it is due by the last day of the following month. The payment record (支払調書) goes to the tax office within one month of the payment date	—	National Tax Agency (Japan) — Withholding Tax (official)
Jersey	FATCA Return	financial institutions, custodians	fixed	—	Jersey government official portal
Jersey	Jersey company income tax return (Section 7 carries the economic substance questions)	companies, partnerships (companies tax resident in Jersey)	fixed	—	Revenue Jersey — corporate tax return guidance notes
Jersey	Jersey GST return and payment	companies (funds, managers, SPVs) (GST-registered entities only)	no later than the last day of the month following the return period	—	Revenue Jersey — submitting a GST return (official)
Luxembourg	Pillar 2 (OECD GloBE) Registration & GIR Filing	MNE groups, fund groups (constituent entities of groups with consolidated revenue of at least EUR 750 million)	15 months after the fiscal year-end (first filing was due 30 June 2026)	—	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
Luxembourg	Corporate income tax (CIT), municipal business tax (MBT) & net wealth tax (NWT) return for the prior tax year	cit liable entities, mancos, soparfi (companies subject to Luxembourg corporate income tax; UCIs such as UCITS, Part II funds, SIFs and RAIFs are exempt and pay the subscription tax instead)	31 December of the year following the tax year	—	Administration des contributions directes (ACD) — délais de dépôt des déclarations (official)
Luxembourg	Annual VAT return for the prior year	vat registered funds, mancos (VAT-registered entities only)	Before 1 March of the following year (annual-only filers, turnover below EUR 112,000); before 1 May of the following year (filers that also submit monthly or quarterly returns); filed via eCDF	—	Guichet.lu — filing VAT returns (official)
Luxembourg	Subscription Tax (Taxe d'Abonnement) Quarterly Declaration	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)	within the first 20 days of the following quarter (20 April, 20 July, 20 October, 20 January)	—	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
Luxembourg	Periodic VAT return (monthly or quarterly) via eCDF	companies (funds, managers, SPVs) (VAT-registered entities only)	Monthly filers: before the 15th day of the month following the month; quarterly filers: before the 15th day of the quarter following the quarter	—	Guichet.lu — filing VAT returns (official)
Singapore	CRS Return (Common Reporting Standard)	reporting financial institutions, custodians	fixed	—	IRAS (Inland Revenue Authority of Singapore) official portal
Singapore	FATCA Return	reporting financial institutions, custodians	fixed	—	IRAS official portal
Singapore	Section 13O, 13OA or 13U fund tax incentive: Annual Declaration to MAS	the approved fund; for a section 13OA limited partnership, its General Partner (funds approved under the section 13O, 13OA or 13U tax incentive only)	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)	—	MAS Circular FDD Cir 05/2026, Tax Incentive Schemes for Funds (31 July 2026), FAQ Q4; Income Tax Act 1947 s. 13O
South Korea	Treaty-rate correction claim for over-withheld tax	foreign investors, non residents (only a foreign investor whose Korean tax was withheld above the treaty rate)	Within 5 years from the 11th day of the month after the month the tax was withheld	—	Korean Corporate Tax Act, Art. 98-6(5)-(6) (treaty-rate correction claim)
Switzerland	Profit-tax return of a Swiss fund that is a tax subject (a fund with direct real estate, or a SICAF)	real estate funds, sicaf (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)	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	—	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
Switzerland	Swiss fund annual report and accounts to the ESTV (fund tax information)	the fund management company, SICAV, KmGK or SICAF (the withholding-tax taxpayer)	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))	—	Withholding Tax Ordinance (VStV, SR 642.211) art. 32 (fedlex consolidation in force from 1 January 2025); ESTV Kreisschreiben Nr. 24 and Nr. 25
UAE / Dubai	UAE corporate tax return (not filed by an exempt Qualifying Investment Fund, which files the exemption declaration instead)	all in scope entities, investment funds (not an Exempt Person: an exempt Qualifying Investment Fund files the exemption declaration instead)	9 months after financial year-end	—	UAE Ministry of Finance official portal; Federal Decree-Law No. 47 of 2022, arts. 48 and 53(1) (MoF English translation)
UAE / Dubai	Qualifying Investment Fund annual exemption declaration to the FTA (replaces the corporate tax return)	the fund (only a fund that is an exempt Qualifying Investment Fund; it replaces the corporate tax return)	no later than nine months from the end of the relevant Tax Period	—	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)
United Kingdom	HMRC Reporting Fund Status Computation & Investor Report	reporting funds, investors (offshore funds with HMRC reporting-fund status only)	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))	—	Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 90(5), 91 and 106(2), latest revised text
United Kingdom	CT61 Quarterly Withholding Tax Return & Payment	withholding agents, companies (only a UK company that makes payments subject to income tax deduction, such as annual interest)	14 days after quarter-end	—	UK government (GOV.UK) official form publication + Income Tax Act 2007 ss. 946-949 (legislation.gov.uk)
United Kingdom	Company Tax Return (CT600)	companies (funds, managers, SPVs) (companies within the charge to UK corporation tax; a limited-partnership fund is tax transparent and files no CT600)	12 months after the end of the accounting period it covers	—	GOV.UK — Company Tax Returns (official)
United Kingdom	Corporation tax payment (companies that are not large)	companies (funds, managers, SPVs) (companies that are not large; large companies pay by quarterly instalments instead)	9 months and 1 day after the end of the accounting period	—	GOV.UK — Pay your Corporation Tax bill (official)
United Kingdom	VAT Return and payment (quarterly)	companies (funds, managers, SPVs) (VAT-registered entities only)	one calendar month and 7 days after the end of the VAT accounting period (return and payment)	—	GOV.UK — Submit your VAT Return (official)
United States	FBAR — Report of Foreign Bank and Financial Accounts (FinCEN Form 114)	the fund, the AIFM or management company (US persons with a financial interest in, or signature authority over, foreign accounts above $10,000 in total)	fixed	—	IRS FBAR guidance page

As at 2026-10-18 (deadlines are for the 2026 calendar year, mostly covering 2025 data/periods) · Sources: each row links its tax authority or named secondary · Refresh: monthly verified-sweep · Limitations: recurring obligations only (no one-off transitional filings); rows marked (secondary source) await a primary confirmation; unconfirmed items sit in "To verify" below, not in this table.

To verify — tax

Obligations we could not pin to an official source — treat as open, not fact:

Every date here is the date its own source states for the year, linked in the tables. Where an obligation runs from the entity's own year end the rule is the answer, and any date shown is a worked example for a 31 December year end. The calendar and the per-obligation deadline pages render from the same register, so a row corrected in one is corrected in both.