Fund calendar 2026

If you operate funds across more than one of these domiciles, no regulator gives you the combined picture — each publishes its own deadlines on its own site, in its own format. The tables below consolidate the recurring 2026 filing obligations per regulator, each row linked to the regulator's own page. Deadlines tied to a financial year end are shown for the common 31 December year end — if yours differs, shift them accordingly.

This page holds the dates. For the mechanics behind the biggest recurring row — how your Annex IV frequency is decided, what sits in the file, which portal each regulator uses and what bounces a first-time filing — see the Annex IV practical guide.

By regulator

The year at a glance — cross-domicile quarter view

Dates below assume a 31 December financial year end and calendar-quarter Annex IV reporting. This view is generated from the same structured data that powers the homepage deadline strip, so the two cannot drift apart. Use the filters to slice by who it lands on, domicile (which then constrains the regulator list), obligation type or business.

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.

In practice: the cross-border crunch is January–February, not year end. Annex IV annual reports for three regulators, Guernsey's annual fees and the whole Jersey registry confirmation window all land inside six weeks. The Jersey deadline is a hard portal cut-off at 11:59 pm, not a postmark. If one team handles several domiciles, book the January capacity now. And remember Annex IV periods end on the last business day of the quarter, so your data reference date is not always the calendar quarter end. The full frequency-and-mechanics walkthrough is in the Annex IV practical guide.

A fund's regulatory calendar is only half the year. The other half is tax: the K-1 your US partners wait for, the UK reporting-fund computation, Luxembourg's subscription tax quarters, Germany's InvStG figures, and a CRS/FATCA deadline that is different in almost every jurisdiction you touch. No tax authority publishes the combined picture — institutional investors assemble it from Big-4 memos, one country at a time. The table below holds it in one filterable view, each row linked to the tax authority's own source.

One vocabulary note. CRS (the Common Reporting Standard — the OECD's automatic exchange of account information) and FATCA (the US equivalent) are filed by funds and financial institutions about investors — but their deadlines drive investor documentation cycles, so they live on this calendar too. From 1 January 2026 the upgraded CRS 2.0 applies: 2025 data still files on the old deadlines below; the first CRS 2.0 cycle lands mid-2027.

The CRS/FATCA deadline spread — same obligation, a different date in almost every jurisdiction

In practice: a fund group reporting across these jurisdictions runs several different CRS/FATCA dates for identical data — and some don't even use the same channel (Bermuda's Model-2 FATCA goes straight to the IRS, not the local portal). Map your entity list against this table before May, not in May.