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.

Your book of funds

Running your own book of funds? Pick your funds and jurisdictions, get just your deadlines, and export them straight to Outlook (.ics).

Build your own fund calendar →

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.

Still ahead in 2026

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

20 Oct 2026 CSSF commercial-real-estate exposure data, second collection LU source
31 Oct 2026 Annex IV Q3 (quarterly reporters) LU · IE · UK source

The year ahead, by quarter

Build your own fund calendar →

Quarter	Date	What lands	Domicile
Q1	15 Jan	CIMA annual fee — registered mutual / private fund source	KY
	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
	15 Feb	Annex IV fund-of-funds 15-day extension expires (EU NCAs) source	LU · IE
	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
	31 May	Registrar annual company fee (incorporated Jan–Jun) source	VG
	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
	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

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 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 certification / statement of compliance + financial statements to the BMA	within 6 months of financial year-end	BM	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 days after the acquisition is completed, the new legal entity is established, or the expansion is begun	US	source
BMA annual fee (fund)	annual; date announced each year	BM	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 5 months of the financial year-end	LU	source
CSSF commercial-real-estate exposure data, first collection	no fixed date	LU	source
CSSF commercial-real-estate exposure data, second collection	no fixed date	LU	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 returns via EPRS — annual return within 4 months of FYE; quarterly/other returns within 1 month of the reporting period end	annual returns: FY end + 4 months (PIB 2.3.8(1)); all other returns: reporting period end + 1 month (PIB 2.3.8(2))	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 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
FSRA Periodic Fund Return — quarterly legs for Public Funds and open-ended Exempt Funds, within 1 month of each reporting date (31 Mar / 30 Jun / 30 Sep / 31 Dec)	within 1 month of each quarterly reporting date (31 Mar, 30 Jun, 30 Sep, 31 Dec)	ADGM	source
FSRA Periodic Fund Return — semi-annual legs for closed-ended Exempt Funds, Qualified Investor Funds and Foreign Funds, within 6 months of each reporting date (30 Jun / 31 Dec)	within 6 months of each semi-annual reporting date (30 Jun, 31 Dec)	ADGM	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 days after the first sale of securities in the offering	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
Jersey Private Fund (JPF) annual compliance return to the JFSC (made up as at 30 June)	annual; date announced each year	JE	source
Jersey registry annual confirmation statement + fee — hard portal cut-off 11:59 pm (window from 1 Jan)	annual; date announced each year	JE	source
Luxembourg U1.1 monthly financial information — within 10 calendar days of every month end	within 10 calendar days of every month end	LU	source
UCITS annual report within 4 months of financial year-end; half-yearly report within 2 months of the half-year end.	Annual within 4 months of financial year-end; half-yearly within 2 months of the half-year end (Art. 68(2) UCITS Directive)	LU	source
UCITS annual report within 4 months of financial year-end; half-yearly within 2 months (Irish UCITS).	Annual within 4 months of financial year-end; half-yearly within 2 months (Art. 68(2) UCITS Directive)	IE	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 UCITS annual (long) report within 4 months of the accounting period end; half-yearly within 2 months.	Annual within 4 months; half-yearly within 2 months of the relevant accounting period end (FCA COLL 4.5.14R)	UK	source

Investor tax

Build your own fund calendar →

Jurisdiction	Obligation	Applies to	2026 deadline / rule	Extension	Source
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
United States	Form 1065 Partnership Return & Schedule K-1	partnership funds, LP partners	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	funds with foreign investors, withholding agents	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
Bermuda	CRS notification (enrolment) for new Reporting Financial Institutions		30 Apr 2027	—	Bermuda CRS Regulations 2017, reg. 5(1)(a)
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'
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		30 Jun 2027	—	regulator
Germany	FATCA & CRS Reporting to BZSt	reporting financial institutions, custodians	31 Jul 2027	—	FKAustG § 27(2) (CRS) and FATCA-USA-UmsV § 8(3) (FATCA)
Austria	OeKB Tax Data Notification & Reporting Fund Status	investment funds, investors	5 months after year-end for domestic funds; 7 months for foreign funds	—	OeKB (Oesterreichische Kontrollbank) official website (Austrian financial market infrastructure provider)
Bermuda	CRS return to the Bermuda Tax Information Reporting portal		fixed	—	regulator
Bermuda	CRS Annual Compliance Certification Form		fixed	—	regulator
British Virgin Islands	FATCA enrolment on BVIFARS		fixed	—	regulator
British Virgin Islands	CRS enrolment / notification on BVIFARS		fixed	—	regulator
British Virgin Islands	FATCA & CRS annual report to BVIFARS (2025 data)		fixed	—	BVI International Tax Authority — BVIFARS reporting deadlines
British Virgin Islands	CRS Additional Information Form via BVIFARS		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		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	—	Directive 2014/107/EU (DAC2), Art. 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	—	EUR-Lex Directive (EU) 2023/2226 (DAC8), Art. 2(1) and Annex I Section XI
EU	DAC6 — disclosure of a reportable cross-border arrangement		within 30 days of the earliest of the three trigger events in Article 8ab(1)	—	Council Directive (EU) 2018/822, Article 8ab(1)
Germany	Investmentsteuergesetz (InvStG 2018) – Vorabpauschale Publication	fund operators, investors	fixed	—	German Federal Ministry of Finance (BMF) official publication
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
Ireland	Revenue CRS/FATCA Returns	financial institutions, custodians	fixed	—	Revenue.ie official CRS/FATCA page
Ireland	Investment Undertaking Tax (IUT) Return – Bi-Annual	investment undertakings, regulated funds	Period 1 (Jan–Jun) due July 30; Period 2 (Jul–Dec) due January 30 following year	—	Revenue.ie official Tax & Duty Manual Part 27 (primary)
Ireland	Dividend Withholding Tax (DWT) Return & Payment	distributing companies, funds	14th day of month following distribution	—	Revenue.ie official DWT page
Japan	J-REIT Distribution Reporting & Withholding Tax	J-REIT issuers, investors	the 10th of the month after payment; the last day of the following month where the payment is made outside Japan	—	National Tax Agency (Japan) — Withholding Tax (official)
Japan	Investment Trust Distribution Reporting & Withholding	investment trust operators, investors	the 10th of the month after payment; the last day of the following month where the payment is made outside Japan	—	National Tax Agency (Japan) — Withholding Tax (official)
Jersey	FATCA Return	financial institutions, custodians	fixed	—	Jersey government official portal
Jersey	Economic substance — Section 7 of the Jersey corporate tax return	companies, partnerships	fixed	—	Revenue Jersey — corporate tax return guidance notes
Luxembourg	Pillar 2 (OECD GloBE) Registration & GIR Filing	MNE groups, fund groups	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
Luxembourg	Corporate income tax (CIT), municipal business tax (MBT) & net wealth tax (NWT) return — 2025 tax year	cit liable entities, mancos, soparfi	31 December of the year following the tax year	—	Guichet.lu — business tax calendar (official)
Luxembourg	Annual VAT return — 2025	vat registered funds, mancos	By 1 March following year (annual-only filers, turnover < EUR 112k) or by 30 April (filers also submitting monthly/quarterly returns); filed via e-CDF	Annual-only filers may be granted an extension of up to eight months.	Guichet.lu — filing VAT returns (official)
Luxembourg	Subscription Tax (Taxe d'Abonnement) Quarterly Declaration	investment funds, fund managers	20th day after quarter-end	—	Luxembourg government (Guichet.lu) official portal
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
South Korea	Withholding agent's beneficial-owner (treaty-rate) report	withholding agents, foreign investors	End of February of the year after the payment year (earlier if the agent suspends or closes its business)	—	Korean Corporate Tax Act, Art. 98-6(4) (amended 23 Dec 2025)
South Korea	Treaty-rate correction claim for over-withheld tax	foreign investors, non residents	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)
UAE / Dubai	UAE Corporate Tax Return & Fund Exemption Election	all in scope entities, investment funds	9 months after financial year-end	—	UAE Ministry of Finance official portal
United Kingdom	HMRC Reporting Fund Status Computation & Investor Report	reporting funds, investors	6 months after the end of the reporting period	—	Offshore Funds (Tax) Regulations 2009, regs. 90(5) and 106
United Kingdom	CT61 Quarterly Withholding Tax Return & Payment	withholding agents, companies	14 days after quarter-end	—	UK government (GOV.UK) official form publication
United States	FBAR — Report of Foreign Bank and Financial Accounts (FinCEN Form 114)		fixed	—	IRS FBAR guidance page

As at 2026-09-22 (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.