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 Germany and Austria the data flows to a central body that publishes it for investors' banks: the BZSt and WM Datenservice, or OeKB. In Ireland and Luxembourg the fund files a tax return directly. The reader is the investor's own tax system.
This page carries 9 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 | — | — | German Federal Ministry of Finance (BMF) official publication · 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 | FinCEN | Automatic extension to 15 October 2026; no extension request is needed. | IRS FBAR guidance page · calendar |
| Austria | OeKB Tax Data Notification & Reporting Fund Status | 5 months after year-end for domestic funds; 7 months for foreign funds | — | the fund vehicle itself | — | — | OeKB (Oesterreichische Kontrollbank) official website (Austrian financial market infrastructure provider) · calendar |
| EU | DAC6 — disclosure of a reportable cross-border arrangement | within 30 days of the earliest of the three trigger events in Article 8ab(1) | set by the rule | the AIFM or management company and the investment adviser | — | — | Council Directive (EU) 2018/822, Article 8ab(1) · calendar |
| Ireland | Investment Undertaking Tax (IUT) Return – Bi-Annual | Period 1 (Jan–Jun) due July 30; Period 2 (Jul–Dec) due January 30 following year | set by the rule | the fund vehicle itself | — | — | Revenue.ie official Tax & Duty Manual Part 27 (primary) · calendar |
| Luxembourg | Subscription Tax (Taxe d'Abonnement) Quarterly Declaration | 20th day after quarter-end | set by the rule | the fund vehicle itself | — | — | Luxembourg government (Guichet.lu) official portal · calendar |
| Luxembourg | Pillar 2 (OECD GloBE) Registration & GIR Filing | 15 months after the fiscal year-end (first filing was due 30 June 2026) | — | the fund vehicle itself | — | — | Guichet.lu (State portal) — Pillar 2 filings; Law of 22 December 2023 on minimum effective taxation · calendar |
| UAE / Dubai | UAE Corporate Tax Return & Fund Exemption Election | 9 months after financial year-end | set by the rule | the corporate entity | — | — | UAE Ministry of Finance official portal · calendar |
| United Kingdom | HMRC Reporting Fund Status Computation & Investor Report | 6 months after the end of the reporting period | set by the rule | the fund vehicle itself | — | — | Offshore Funds (Tax) Regulations 2009, regs. 90(5) and 106 · calendar |
| Switzerland | Cantonal Tax Return & Fund Tax Information (Federal/Cantonal) | Primary cantonal deadline March 31, 2026 (extension to Sept 30); fund tax information due in time for investor filing; no single FTA fund reporting deadline published | set by the rule | the corporate entity | — | — | Swiss tax advisory firm guidance (secondary) · calendar |
| Germany | BZSt Fund Tax Reporting & WM Datenservice Publication | uncertain | set by the rule | the fund vehicle itself | — | — | BZSt general information page (primary source exists but specific deadline not extracted) · calendar |
| Singapore | Section 13O/13U Fund Tax Incentive Annual Declaration | uncertain | set by the rule | the fund vehicle itself | — | — | MAS (Monetary Authority of Singapore) official schemes page (secondary confirmation needed) · calendar |
| United States | PFIC Annual Information Statement to US investors (enables their QEF election and Form 8621) | period_relative | set by the rule | the fund vehicle itself | IRS | — | IRS official instructions · 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?
The IUT return runs twice a year: Period 1 (Jan–Jun) due July 30; Period 2 (Jul–Dec) due January 30 following year. A fund making distributions files on both dates.
When is Luxembourg subscription tax due?
The taxe d'abonnement is a quarterly charge on net assets, due 20th day after quarter-end. It is paid four times a year.
When must a fund report its tax status in Austria?
Austrian reporting is due 5 months after year-end for domestic funds; 7 months for foreign funds. A domestic fund reports faster than a foreign one seeking the same treatment.
To verify
Open questions on this page, not facts. Nothing below is stated as a deadline anywhere else on the page:
- 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.