Last verified 2026-07-26
Fund calendar 2026
Regulatory & reporting + investor tax·10 regulators·every row source-linked
A fund's year has two halves that no regulator or tax authority ever shows you together: the regulatory & 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 on this one page — 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.
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Who this calendar is for — the filer of record. Each deadline is tagged to the entity legally responsible for filing it, not the entity it is about. In day-to-day language this gets blurred: an administrator, engaged by the fund manager, prepares "the Annex IV for Fund V" using Fund V's data — but the obligation and the liability sit with the AIFM, not with Fund V and not with the administrator who does the keystrokes. So on this calendar Annex IV sits under the manager/AIFM, FATCA/CRS under the fund (the Reporting FI), economic substance under the manager/GP. Filter to the entity you file as, and the deadlines that are legally yours attach.
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
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| AIFM reporting (Annex IV, Art. 3(3)(d) / 24) | Registered and authorised AIFMs; frequency (quarterly / half-yearly / annual) set by AuM self-assessment | 1 month after period end: 31 Jan (Q4-25 / H2-25 / annual 2025) · 30 Apr · 31 Jul · 31 Oct; +15 days where the AIF is a fund of funds (e.g. 15 Feb, 15 Aug) | eDesk "AIFM Reporting" or S3 API | CSSF AIFMD FAQ · Circular CSSF 23/844 |
| U1.1 monthly financial information | All Luxembourg UCIs — UCITS, Part II, SIFs, SICARs | Within 10 calendar days of each month end | eDesk or S3 API (XML only) | CSSF — reporting by UCIs |
| G2.1 quarterly financial information | Chapter 15/16 management companies and AIFMs | Quarterly versions by the 20th of the month after quarter end; annual version 1 month after AGM approval | e-file / SOFiE (ManCos); email to [email protected] (AIFMs) | CSSF — reporting by IFMs |
| SAQ, Separate Report & Management Letter (IFM level) | All Luxembourg IFMs | SAQ within 4 months of financial year end (30 Apr for Dec YE); SR / ML within 7 months (31 Jul) | eDesk "Collective Investment Sector Reporting Tool" or S3 API | CSSF — reporting by IFMs |
| SRRC — AML/CFT summary report of the RC | All Luxembourg IFMs, including registered AIFMs | Within 5 months of financial year end (31 May for Dec YE) | eDesk "AML/CFT Summary report RC" or S3 API | CSSF — reporting by IFMs |
| MMF reporting (Money Market Fund Regulation) | Managers of Luxembourg MMFs (quarterly or annual, by AuM) | Within 30 days of the end of the quarter / year | e-file / SOFiE | CSSF — reporting by UCIs |
| Commercial real-estate exposure data | IFMs managing funds with CRE exposure | Semi-annual: 20 May and 20 Oct | eDesk or S3 API | CSSF — reporting by IFMs |
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| AIFMD Annex IV transparency reporting | Irish-authorised and registered AIFMs; frequency by AuM | 1 month after period end (same EU-wide mechanics as CSSF/FCA rows: 31 Jan · 30 Apr · 31 Jul · 31 Oct); the Bank publishes its exact submission dates — see "To verify" | Central Bank Portal | CBI — AIFM reporting requirements |
| AIFM annual audited accounts + minimum capital requirement report | Authorised AIFMs | Within 4 months of financial year end (30 Apr for Dec YE) | Central Bank Portal | CBI — AIFM reporting requirements |
| AIFM interim financial statements (balance sheet, P&L) | Authorised AIFMs — reporting interval advised to each firm individually | Firm-specific; confirm your interval on the Portal profile | Central Bank Portal | CBI — AIFM reporting requirements |
| UCITS ManCo annual audited accounts + half-yearly accounts + MCR report | UCITS management companies | Annual: within 4 months of year end (30 Apr for Dec YE); half-yearly: within 2 months of half-year end (31 Aug for 30 Jun) | Central Bank Portal | CBI — UCITS ManCo reporting requirements |
| Fitness & Probity — annual PCF confirmation and CF certification | All regulated firms, including fund managers — every active PCF and CF holder | Annual; exact 2026 submission window in "To verify" below | Central Bank Portal (F&P section) | CBI — F&P ongoing compliance |
| Fund-level supervisory returns (Fund Metadata, Daily Investment Fund Return, MMFR reporting) | Irish-authorised UCITS and AIFs (per fund type) | Per-return schedules set in the Bank's templates and guidance | Central Bank Portal (secure web-based reporting) | CBI — fund reporting requirements |
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| AIFMD transparency reporting — AIF001 / AIF002 (Annex IV) | UK AIFMs (full-scope, small authorised, small registered); frequency by AuM | No later than 1 month after period end; reporting periods end on the last business day of Mar / Jun / Sep / Dec — so 31 Jan (annual, H2, Q4-25) · 30 Apr · 31 Jul · 31 Oct; +15 days where the AIF is a fund of funds — the extension is retained verbatim in the UK assimilated Art. 110(1) | RegData, one report per AIF under its Product Reference Number (PRN) | FCA — AIFM reporting · FCA Annex IV Q&A |
| FCA periodic (annual) fees | All authorised firms, including AIFMs and UCITS ManCos; fund vehicles also pay periodic fees | Invoiced from July; previous-year fees under £50k: pay in full by 1 Aug or within 30 days of invoice; £50k and over: 50% "on account" by 1 Apr, balance per invoice. Late payment: £250 admin fee + interest | FCA online invoicing (fees portal) / direct debit | FCA — pay your annual fee |
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| Registry annual confirmation statement + annual fee | Every Jersey-registered entity — including fund companies and limited partnerships — registered in or before the preceding year | Window 1 Jan – 28 Feb 2026; hard deadline 11:59 pm on 28 Feb 2026 (JFSC staffed the Saturday deadline day) | myRegistry | JFSC — annual confirmation · JFSC deadline reminder |
| Co-ordinated Portfolio Investment Survey (CPIS — IMF statistics) | Banking, funds and insurance businesses and SPV providers contacted by the JFSC (annual email request) | 7 Apr 2026; portal open ~12 weeks from the early-February request | myJFSC (data upload) | JFSC — CPIS guidance · JFSC — CPIS on myJFSC |
| Jersey Private Fund (JPF) annual compliance return | The Designated Service Provider (DSP) of every JPF — responsible for accuracy and completeness; material issues must be reported separately within 28 days, not saved for the return | Annual; in recent cycles the return opened 1 Aug with a 31 Aug deadline — 2026 window in "To verify" | myJFSC (Entities → Applications) | JFSC — JPF annual returns · JFSC — JPF returns via myJFSC |
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| Annual fees | All GFSC licensees and funds. 2026 rates: PIF £1,000 per fund (cut from £4,235); open- and closed-ended collective investment schemes £4,400 per scheme | Due 31 Jan 2026. Late payment accrues monthly penalties: £125 first month, £250 second, £375 third and each month after | GFSC invoice / Online Submissions Portal | GFSC — investment fees · GFSC annual fees FAQ |
| Class A fund audited financial statements | Class A (authorised open-ended, retail-eligible) schemes | Within 4 months of the end of the annual accounting period (30 Apr for Dec YE) | GFSC Online Submissions Portal | GFSC — investment returns |
| Licensee audited financial statements (COB Rule 4.2(5)) | POI-licensed firms (managers, administrators) | Deadline set in the Licensees (Conduct of Business) Rules 2021 — exact timeframe in "To verify" | GFSC Online Submissions Portal | GFSC — investment returns |
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| CIMA annual fee | Registered mutual funds (Mutual Funds Act) and private funds (Private Funds Act) | 15 January 2026 (fixed annual date) | CIMA REEFS | CIMA |
| Fund Annual Return (FAR) | Registered mutual & private funds — the operator/GP is legally responsible; the local auditor submits it with the accounts | Within 6 months of financial year end (30 June 2026 for a 31 Dec YE); up to three one-month extensions on application | CIMA REEFS | Maples |
| Audited financial statements | Registered funds — must be signed off and filed by a CIMA-approved local Cayman auditor | Within 6 months of financial year end (30 June 2026) | CIMA REEFS (filed with the FAR) | Ogier |
| Economic Substance return | Entities carrying on fund-management business (managers / GPs) — the investment fund itself is out of scope and files only an ES notification | Within 12 months of financial year end (31 December 2026) — whether a given GP/manager is in scope is fact-dependent; see "To verify" | DITC portal | Maples |
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| Approved / Incubator Fund annual return | Approved funds and incubator funds | 31 January 2026 (in respect of the preceding year) | BVI FSC | Maples |
| FSC annual renewal / licence fee | All fund classes (professional, private, public, approved, incubator); the administrator / registered agent usually pays on behalf | 31 March 2026 | BVI FSC | Mourant |
| Mutual Fund Annual Return (MFAR) | Professional, private and public funds | 30 June 2026 (fixed, regardless of financial year end) | BVI FSC | BVI FSC |
| Audited financial statements | Professional & private funds (approved / incubator funds file unaudited financials) | Within 6 months of financial year end (30 June 2026); extension up to 6 months on application | BVI FSC | Mourant |
| Economic Substance report | The legal entity (registered agent files) — "investment fund business" is carved out of the relevant activities | Within 6 months of the ES financial period end (30 June 2026 for a Jan–Dec period); the period is entity-specific — see "To verify" | ITA (BOSS → VIRGIN from 2026) | Maples |
| Registrar annual company fee | The BVI company (fund vehicle); registered agent pays on behalf | 31 May 2026 (incorporated Jan–Jun) or 30 November 2026 (incorporated Jul–Dec) | BVI Registry | Mourant |
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| BMA annual fee | All fund classes — authorised (Standard, Institutional, Administered, Specified Jurisdiction) and registered (Professional Class A/B, Professional Closed, Private) | 31 March 2026 | BMA | BMA 2026 fee schedule |
| Annual certification / statement of compliance + financial statements | All fund classes; private funds may file management accounts instead of audited statements | Within 6 months of financial year end (30 June 2026); up to 3 months' extension (fee) on application | BMA Integra portal | Appleby |
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| Fund annual report (audited financial statements + Fund Auditor's Report) — to Unitholders and the DFSA | Fund Manager, per fund (Public, Exempt and QIF) | Within 4 months of the annual accounting period end (30 April 2026 for a 31 Dec year end) | DFSA | DFSA CIR 9.4.2 |
| Fund interim report — QIFs exempt unless a material change occurred | Fund Manager, per fund; umbrella funds per sub-fund | Within 2 months of the interim accounting period end (31 August 2026 for a 30 Jun half-year end) | DFSA | DFSA CIR 9.4.2(1)(b) |
| Periodic Fund Return — H1 period (1 Jan–30 Jun) | Fund Manager, per Domestic Fund (External Funds included) | 31 July 2026 | DFSA | DFSA CIR 9.6.1–9.6.2 |
| Periodic Fund Return — H2 period (1 Jul–31 Dec) | Fund Manager, per Domestic Fund | 31 January of the following year (H2 2025 leg: 31 Jan 2026) | DFSA | DFSA CIR 9.6.1–9.6.2 |
| Auditor's reports of the firm (annual financial statements etc.) | Fund Manager as Authorised Person (Branch: head-office filing date + 14 days if later) | Within 4 months of the firm's financial year end (30 April 2026) | DFSA | DFSA GEN 8.6.2 |
| Annual report on Controllers | Fund Manager as Authorised Firm | Within 4 months of the firm's financial year end (30 April 2026) | DFSA | DFSA GEN 11.8.12 |
| Annual AML Return (reporting period 1 Aug prior year – 31 Jul) | Fund Manager as Relevant Person | End of September 2026 | DFSA portal | DFSA AML 14.5.1 |
| Prudential returns (EPRS) — annual return + quarterly/other returns per licence category | Fund Manager as Authorised Firm (PIB category per licence) | Annual return: financial year end + 4 months; other returns: period end + 1 month | DFSA EPRS | DFSA PIB 2.3.8 |
| Obligation | Who it applies to | Deadline / window (2026) | Portal / how filed | Source |
|---|---|---|---|---|
| Fund annual report — to Unitholders and sent to the Regulator | Fund Manager, per fund | Within 6 months of the annual accounting period end (30 June 2026 for a 31 Dec year end) | FSRA | ADGM FUNDS 16.4.2 |
| Fund interim report — QIFs exempt unless a material change occurred | Fund Manager, per fund | Within 3 months of the interim accounting period end (30 September 2026 for a 30 Jun half-year end) | FSRA | ADGM FUNDS 16.4.2(1)(b) |
| Periodic Fund Return — quarterly (Public Funds; open-ended Exempt Funds) | Fund Manager, per fund | Within 1 month of each reporting date (31 Mar / 30 Jun / 30 Sep / 31 Dec) | FSRA | ADGM FUNDS 16.6.1–16.6.4 |
| Periodic Fund Return — semi-annual (closed-ended Exempt Funds; QIFs; Foreign Funds of an Authorised Fund Manager) | Fund Manager, per fund | Within 6 months of each reporting date (30 Jun / 31 Dec — the 31 Dec 2025 leg lands 30 June 2026) | FSRA | ADGM FUNDS 16.6.1–16.6.5 |
| Auditor's reports of the firm (secondary source — see To verify) | Fund Manager as Authorised Person | Within 4 months of the firm's financial year end (30 April 2026) | FSRA | ADGM GEN 6.6.2 |
| Annual report on Controllers (secondary source — see To verify) | Fund Manager as Authorised Person | Within 4 months of the firm's financial year end (30 April 2026) | FSRA | ADGM GEN 8.8.12 |
| Annual AML Return (secondary source — see To verify) | Fund Manager as Relevant Person | End of April 2026 (covers the prior calendar year) | FSRA | ADGM AML 4.6.1 |
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.
| Quarter | Date | What lands | Domicile |
|---|---|---|---|
| Q1 | 15 Jan | CIMA annual fee — registered mutual / private fund source | KY |
| 31 Jan | DFSA Periodic Fund Return — H2 period (1 Jul–31 Dec) due by 31 January of the following year source | DIFC | |
| 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 | |
| 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 | |
| 16 Mar | Form N-CEN annual census report source | US | |
| 31 Mar | BMA annual fee (fund) source | BM | |
| 31 Mar | Form ADV annual updating amendment — all Parts 1 & 2 updated source | US | |
| 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 |
| 7 Apr | Jersey CPIS (IMF portfolio survey) submission via myJFSC source | JE | |
| 16 Apr | AIFMD II applies — transposition deadline; LMT selection obligations start for new funds source | LU · IE · UK · JE · GG | |
| 30 Apr | Auditor's reports of the Authorised Person filed with the FSRA source | ADGM | |
| 30 Apr | Annual report on Controllers to the FSRA source | ADGM | |
| 30 Apr | FSRA Annual AML Return (covers the preceding calendar year), via FSRA Connect source | ADGM | |
| 30 Apr | 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 source | DIFC | |
| 30 Apr | Auditor's reports of the Authorised Firm (incl. annual financial statements auditor's report) filed with the DFSA source | DIFC | |
| 30 Apr | Annual report on Controllers to the DFSA (name + percentage holding of each Controller) source | DIFC | |
| 30 Apr | Guernsey Class A (retail) open-ended fund audited annual statements within 4 months of period end; half-yearly within 2 months. Other authorised open-ended funds: 6 months. source | GG | |
| 30 Apr | Irish AIFM / UCITS ManCo annual audited accounts to the Central Bank source | IE | |
| 30 Apr | Annex IV Q1 report to the national competent authority source | LU · IE · UK | |
| 30 Apr | Lux IFM Self-Assessment Questionnaire (SAQ) to the CSSF source | LU | |
| 30 Apr | Form PF annual update — private fund reporting source | US | |
| 20 May | CSSF commercial-real-estate exposure data, first collection source | LU | |
| 31 May | CSSF SRRC — AML/CFT summary report of the RC (Dec YE) source | LU | |
| 31 May | Registrar annual company fee (incorporated Jan–Jun) source | VG | |
| 30 Jun | ADGM fund annual report to Unitholders, sent to the FSRA — within 6 months of the annual accounting period end source | ADGM | |
| 30 Jun | 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) source | ADGM | |
| 30 Jun | Annual certification / statement of compliance + financial statements to the BMA (Integra) source | BM | |
| 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 | Fund Annual Return (FAR) to CIMA source | KY | |
| 30 Jun | Audited financial statements to CIMA via REEFS (local auditor files; operator responsible) source | KY | |
| 30 Jun | Mutual Fund Annual Return (MFAR) to the FSC source | VG | |
| 30 Jun | Audited financial statements to the FSC — professional & private funds source | VG | |
| 30 Jun | Economic Substance report to the ITA source | VG | |
| Q3 | 1 Jul (from) | FCA annual fee invoices start issuing (payment by 1 Aug or +30 days for < £50k firms) source | UK |
| 31 Jul | DFSA Periodic Fund Return — H1 period (1 Jan–30 Jun) due by 31 July source | DIFC | |
| 31 Jul | Jersey Private Fund (JPF) annual compliance return to the JFSC (made up as at 30 June) source | JE | |
| 31 Jul | Approved annual accounts filed with the Trade & Companies Register (RCS) source | LU | |
| 31 Jul | Annex IV Q2 / H1 report to the national competent authority source | LU · IE · UK | |
| 31 Jul | Lux IFM Separate Report + Management Letter to the CSSF (Dec year-end) source | LU | |
| 1 Aug | FCA annual fee payment deadline (< £50k firms, unless invoiced later) source | UK | |
| 31 Aug | DIFC fund interim report — within 2 months of the interim (half-year) accounting period end; QIFs exempt unless a material change occurred source | DIFC | |
| 31 Aug | Irish UCITS ManCo half-yearly accounts (June half-year) to the Central Bank source | IE | |
| 30 Sep | ADGM fund interim report — within 3 months of the interim (half-year) accounting period end; QIFs exempt unless a material change occurred source | ADGM | |
| 30 Sep | DFSA Annual AML Return via the DFSA electronic portal (reporting period 1 Aug previous year – 31 Jul) source | DIFC | |
| Q4 | 20 Oct | CSSF commercial-real-estate exposure data, second collection source | LU |
| 31 Oct | Annex IV Q3 (quarterly reporters) source | LU · IE · UK | |
| 31 Dec | Economic Substance return — fund-management business (managers/GP; funds file notification only) source | KY |
Running underneath all of this:
- 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)
- DFSA prudential returns via EPRS — annual return within 4 months of FYE; quarterly/other returns within 1 month of the reporting period end
- Article 8 (light-green) product periodic sustainability disclosure included in the fund's annual report.
- Article 9 (dark-green) product periodic sustainability disclosure included in the fund's annual report.
- EU Taxonomy alignment disclosure for SFDR Art. 8/9 products in the fund's periodic (annual) report.
- UCITS annual report within 4 months of financial year-end; half-yearly within 2 months (Irish UCITS).
- AIFMD annual report to investors within 6 months of financial year-end (Irish AIFs / QIAIFs).
- Jersey fund audited annual report to investors within the period set by the JFSC Codes of Practice and the fund's consent conditions.
- UCITS annual report within 4 months of financial year-end; half-yearly report within 2 months of the half-year end.
- AIFMD annual report made available to investors within 6 months of financial year-end (Luxembourg AIFs).
- Luxembourg U1.1 monthly financial information — within 10 calendar days of every month end
- CSSF G2.1 quarterly financial information — by the 20th of the month after each quarter end
- UK UCITS annual (long) report within 4 months of the accounting period end; half-yearly within 2 months.
- UK AIF annual report to investors within 6 months of financial year-end.
The gotcha: 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 — and 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 — your data reference date is not always the calendar quarter end. The full frequency-and-mechanics walkthrough is in the Annex IV practical guide.
To verify — regulatory
Confirmed obligations whose exact parameter we could not yet pin to a primary source — treat these as open questions, not facts:
- Ireland — F&P annual PCF confirmation window: the obligation and Portal are confirmed; the CBI page does not state the 2026 submission deadline (industry practice suggests a Q1 window). Confirm in the CBI PCF Annual Confirmation guidance (Dec 2024).
- Ireland — Annex IV exact submission dates: industry summaries cite "last calendar day of the month following the quarter"; confirm the CBI's published 2026 reporting dates on the Portal/ONR guidance.
- Ireland — fund-level annual reports: UCITS annual report (4 months) / half-yearly (2 months) and AIF annual report (6 months) publication-and-filing deadlines — confirm against the UCITS Regulations 2011 and the AIF Rulebook text.
- UK — AIF annual report: FUND 3.3 (believed 6 months from financial year end) — confirm in the FCA Handbook FUND 3.3 (page is JavaScript-rendered; not machine-verifiable here).
- Luxembourg — fund annual/semi-annual report deadlines: UCITS 4 months / semi-annual 2 months, Part II & SIF 6 months (law-based) — confirm against the 2010 Law and SIF Law texts on Legilux.
- Jersey — 2026 JPF annual compliance return window: 1–31 Aug in recent cycles; watch for the JFSC's 2026 announcement.
- Jersey — certified fund annual compliance returns and quarterly fund statistical returns: current form and deadlines on myJFSC.
- Guernsey — Class B / registered fund financial statement deadlines (believed 6 months) and quarterly statistical returns via the Online Submissions Portal; POI licensee audited FS deadline under COB Rule 4.2(5).
- AIFMD II horizon: revised Annex IV reporting applies from 16 Apr 2027, not 2026 — confirm transition details as ESMA finalises the technical standards.
- US — Form N-PORT filing cadence: the 2024 SEC amendments moved N-PORT to monthly filing within 30 days of month end (staggered compliance dates) — confirm the exact 2026 cadence for your fund type before relying on it. Form ADV (31 Mar), Form PF (30 Apr) and Form N-CEN (16 Mar) for 31 Dec filers are on the quarter view above.
- Cayman — CIMA fee amounts & the ES-return scope: the 15 January fee date is fixed, but the CI$ amounts vary by fund sub-type — confirm the current CIMA fee schedule; and whether a specific GP/manager files an ES return (rather than the fund's ES notification) is fact-dependent on residence and activity.
- BVI — economic-substance period: the ES report is due within 6 months of the entity's ES financial period end, which is entity-specific (not always Jan–Dec); set your own period before relying on 30 June. The BVIFARS annual-fee date also rests on a secondary source — confirm with the ITA.
- Bermuda — FATCA route & date: Bermuda is a Model 2 IGA, so FATCA is filed direct to the US IRS (the 31 March date is IRS-set, not published by Bermuda) — confirm the current route with the administrator. CRS (31 May) and the CRS compliance certification (30 Sep) go to the Bermuda portal.
- ADGM — firm-level GEN and AML deadlines: the auditor's-reports (GEN 6.6.2, FY + 4 months), Controllers-report (GEN 8.8.12, FY + 4 months) and annual AML Return (AML 4.6.1, end of April) rules were located via secondary snippets of the official rulebook — the ADGM rulebook host blocks direct verification. One browser session on the linked pages confirms all three.
- ADGM — prudential (EPRS) return deadlines: expected to mirror the DFSA pattern (annual FY + 4 months, other returns + 1 month) via the ADGM PRU Rulebook, but no primary text located — not on the calendar until verified.
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.
| Jurisdiction | Obligation | Applies to | 2026 deadline / rule | Extension | Source |
|---|---|---|---|---|---|
| United States | Qualified Intermediary (QI) Periodic Certification | withholding agents, financial institutions | 31 Dec 2025 | — | IRS official QI program page |
| Germany | Investmentsteuergesetz (InvStG 2018) – Vorabpauschale Publication | fund operators, investors | 13 Jan 2026 | — | German Federal Ministry of Finance (BMF) official publication |
| United States | Form 1099-DIV Dividend & Distribution Reporting | mutual funds, ETFs, US individual investors | 2 Feb 2026 | — | IRS general information returns instructions |
| United States | Form 1065 Partnership Return & Schedule K-1 | partnership funds, LP partners | 16 Mar 2026 | automatic +6mo (Form 7004) | IRS official form page |
| United States | Form 1042-S Withholding on Foreign Investors | funds with foreign investors, withholding agents | 16 Mar 2026 | automatic +?mo (Form 8809) | IRS official instructions |
| United States | Form 8966 FATCA Report | financial institutions, custodians | 31 Mar 2026 | automatic +?mo (Form 8809-I) | IRS official form page |
| British Virgin Islands | FATCA enrolment on BVIFARS | 1 Apr 2026 | — | regulator | |
| Bermuda | FATCA/CRS enrolment for new Reporting FIs | 30 Apr 2026 | — | big4 | |
| British Virgin Islands | CRS enrolment / notification on BVIFARS | 30 Apr 2026 | — | regulator | |
| Bermuda | CRS return to the Bermuda Tax Information Reporting portal | 31 May 2026 | — | regulator | |
| Singapore | CRS Return (Common Reporting Standard) | reporting financial institutions, custodians | 31 May 2026 | — | IRAS (Inland Revenue Authority of Singapore) official portal |
| Singapore | FATCA Return | reporting financial institutions, custodians | 31 May 2026 | — | IRAS official portal |
| United Kingdom | HMRC CRS/FATCA Returns (DAC2) | financial institutions, custodians | 31 May 2026 | — | Big-4 (secondary; HMRC CRS portal is primary) |
| British Virgin Islands | FATCA & CRS annual report to BVIFARS (2025 data) | 31 May 2026 | — | law-firm | |
| Austria | Austrian CRS/FATCA Returns | reporting financial institutions, custodians | 30 Jun 2026 | — | EU CRS/FATCA directive compliance (DAC2) secondary-only |
| Switzerland | Swiss CRS/FATCA Returns (Automatic Exchange of Information) (secondary source) | reporting financial institutions, banks | 30 Jun 2026 | — | Swiss FTA (ESTV) official portal |
| Guernsey | FATCA Return | financial institutions, custodians | 30 Jun 2026 | — | Guernsey Revenue Service official bulletin |
| Guernsey | Common Reporting Standard (CRS) Return | financial institutions, custodians | 30 Jun 2026 | — | Guernsey government official CRS portal |
| Ireland | Revenue CRS/FATCA Returns | financial institutions, custodians | 30 Jun 2026 | — | Revenue.ie official CRS/FATCA page |
| Jersey | FATCA Return | financial institutions, custodians | 30 Jun 2026 | — | Jersey government official portal |
| Jersey | Common Reporting Standard (CRS) Return | financial institutions, custodians | 30 Jun 2026 | — | Jersey government official portal + Big-4 guidance |
| Luxembourg | ACD FATCA/CRS Returns | reporting financial institutions, custodians | 30 Jun 2026 | — | Big-4 / compliance firm guidance (secondary; ACD/Guichet.lu primary) |
| Luxembourg | Pillar 2 (OECD GloBE) Registration & GIR Filing | MNE groups, fund groups | 30 Jun 2026 | — | Big-4 (secondary; Luxembourg tax authority primary source) |
| UAE / Dubai | FTA CRS/FATCA Reporting (secondary source) | reporting financial institutions, custodians | 30 Jun 2026 | — | Compliance calendar aggregator (secondary; FTA official source primary) |
| Germany | FATCA & CRS Reporting to BZSt | reporting financial institutions, custodians | 31 Jul 2026 | — | KPMG Germany official tax news (secondary; BZSt primary) |
| Cayman Islands | FATCA & CRS report to the DITC | 31 Jul 2026 | — | regulator | |
| Cayman Islands | CRS Compliance Form to the DITC | 15 Sep 2026 | — | regulator | |
| Bermuda | CRS Annual Compliance Certification Form | 30 Sep 2026 | — | regulator | |
| British Virgin Islands | CRS Additional Information Form via BVIFARS | 30 Sep 2026 | — | law-firm | |
| Luxembourg | Corporate income tax (CIT), municipal business tax (MBT) & net wealth tax (NWT) return — 2025 tax year | cit liable entities, mancos, soparfi | 31 Dec 2026 | — | Guichet.lu — business tax calendar (official) |
| 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) |
| Cross-jurisdictional | CRS vs. FATCA Reporting Deadlines – Variance by IGA Model | all financial institutions, funds | clustered_by_IGA | — | Compliance calendar aggregator (secondary); OECD AEOI Hub primary reference |
| Cross-jurisdictional | CRS 2.0 Implementation & Extended First Reporting Cycle | all CRS jurisdictions, reporting institutions | extended_cycle | — | Big-4 guidance (secondary; OECD primary) |
| 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 (secondary source) | J-REIT issuers, investors | Withholding tax on distributions remitted to the NTA by the 10th of the month following payment (domestic payees); by the last day of the following month for payments to non-residents / foreign corporations | — | National Tax Agency (Japan) — Withholding Tax (official) |
| Japan | Investment Trust Distribution Reporting & Withholding (secondary source) | investment trust operators, investors | Withholding tax on distributions remitted to the NTA by the 10th of the month following payment (domestic payees); by the last day of the following month for payments to non-residents / foreign corporations | — | National Tax Agency (Japan) — Withholding Tax (official) |
| Jersey | Economic Substance Return (secondary source) | companies, partnerships | Due within 12 months of end of accounting period | — | Jersey government guidelines |
| 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 | 8-month extension possible for annual-only filers | 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 |
| South Korea | Withholding Tax Beneficial Owner Reporting (NEW 2026) | withholding agents, foreign investors | By end of February of year following payment year; EFFECTIVE from Jan 1, 2026 | — | South Korea tax compliance guide (secondary; statutory amendment is primary) |
| South Korea | Withholding Tax Refund/Reclaim Cycle | foreign investors, non residents | Refund available within 5 years of 11th day of month following WHT payment | — | South Korea tax compliance guide |
| 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 financial year-end | — | Big-4 / compliance firm guidance (secondary; primary source is HMRC statutory reporting regime) |
| United Kingdom | CT61 Quarterly Withholding Tax Return & Payment | withholding agents, companies | 14 days after quarter-end | — | UK government (GOV.UK) official form publication |
As at 2026-07-19 (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.
The CRS/FATCA deadline spread — same obligation, a different date in almost every jurisdiction
| Reporting deadline (2026, for 2025 data) | Jurisdictions on this calendar |
|---|---|
| 31 March 2026 | Bermuda — FATCA only (Model 2 IGA: filed direct to the US IRS, not the local portal) |
| 31 May 2026 | UK · Singapore · BVI · Bermuda (CRS) |
| 30 June 2026 | Ireland · Luxembourg · Jersey · Guernsey · Austria · Switzerland · UAE |
| 31 July 2026 | Germany · Cayman |
| 15 September 2026 | Cayman — CRS Compliance Form |
| 30 September 2026 | BVI — CRS Additional Information Form · Bermuda — CRS compliance certification |
The gotcha: 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.
To verify — tax
Obligations we could not pin to an official 2026 source — treat as open, not fact:
- Bermuda — FATCA report — filed directly to the US IRS (Model 2 IGA) via IDES; Bermuda does not set the date: Researched 2026-07 against primary sources; responsible-filer basis.. Best lead: regulator.
- Switzerland — Cantonal Tax Return & Fund Tax Information (Federal/Cantonal): ACTION REQUIRED: Confirm official FTA deadline for fund tax-value reporting for 2026.. Best lead: Swiss tax advisory firm guidance (secondary).
- Germany — BZSt Fund Tax Reporting & WM Datenservice Publication: ACTION REQUIRED: Request official BZSt circular on fund tax figure publication deadline.. Best lead: BZSt general information page (primary source exists but specific deadline not extracted).
- Singapore — Section 13O/13U Fund Tax Incentive Annual Declaration: ACTION REQUIRED: Confirm MAS annual declaration deadline via direct inquiry. Schemes extended to Dec 31, 2029.. Best lead: MAS (Monetary Authority of Singapore) official schemes page (secondary confirmation needed).
- United States — PFIC Annual Information Statement to US investors (enables their QEF election and Form 8621): Renamed 2026-07-27: the row was 'Form 8621 PFIC/QEF Election & Reporting', which is the INVESTOR's filing, not the fund's — it did not belong on an entity calendar as written. The fund-side obligation is providing the PFIC Annual Information Statement under Treas. Reg. 1.1295-1(g). No statutory fund deadline: it is set by practice and the fund documents, usually alongside K-1 timing, so this row stays undated and confidence uncertain.. Best lead: IRS official instructions.