Investor tax reporting calendar 2026 — cross-jurisdiction
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. This page holds it in one filterable table, 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
| 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 |
| United Kingdom | HMRC CRS/FATCA Returns (DAC2) | financial institutions, custodians | 31 May 2026 | — | Big-4 (secondary; HMRC CRS portal is primary) |
| 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 |
| Ireland | Revenue CRS/FATCA Returns | financial institutions, custodians | 30 Jun 2026 | — | Revenue.ie official CRS/FATCA page |
| 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) |
| 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 |
| 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 |
| UAE / Dubai | FTA CRS/FATCA Reporting (secondary source) | reporting financial institutions, custodians | 30 Jun 2026 | — | Compliance calendar aggregator (secondary; FTA official source primary) |
| 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 |
| Germany | FATCA & CRS Reporting to BZSt | reporting financial institutions, custodians | 31 Jul 2026 | — | KPMG Germany official tax news (secondary; BZSt primary) |
| Cross-Jurisdictional | CRS 2.0 Implementation & Extended First Reporting Cycle | all CRS jurisdictions, reporting institutions | Traditional deadlines (May 31, June 30, July 31, 2026) for 2025 data under CRS 1.0 | — | Big-4 guidance (secondary; OECD primary) |
| 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 |
| 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 |
| Jersey | Economic Substance Return (secondary source) | companies, partnerships | Due within 12 months of end of accounting period | — | Jersey government guidelines |
| 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 |
| United States | Form 8621 PFIC/QEF Election & Reporting | US investors in PFIC, foreign funds | period_relative | — | IRS official instructions |
As at 2026-07-06 (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, three dates
| Reporting deadline (2026, for 2025 data) | Jurisdictions on this calendar |
|---|---|
| 31 May 2026 | UK · Singapore |
| 30 June 2026 | Ireland · Luxembourg · Jersey · Guernsey · Austria · Switzerland · UAE |
| 31 July 2026 | Germany |
The gotcha: a fund group reporting in five jurisdictions runs three different CRS deadlines for identical data — and the extension mechanics differ too. Map your entity list against this table before May, not in May.
To verify
Obligations we could not pin to an official 2026 source — treat as open, not fact:
- 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).
- 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).
- Japan — J-REIT Distribution Reporting & Withholding Tax: ACTION REQUIRED: Contact TSE or consult Japanese tax advisors for specific deadlines.. Best lead: Tokyo Stock Exchange (TSE) J-REIT official guidebook (primary reference, not fully fetched).
- Japan — Investment Trust Distribution Reporting & Withholding: ACTION REQUIRED: Confirm with NTA or JITA for specific deadlines.. Best lead: PwC worldwide tax summary (secondary).
- 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).
Changelog
- 2026-07-07 — cross-linked the regulatory filing calendar (the regulatory half of the same year); missing link surfaced by the new map of rules.
- 2026-07-06 — page created from a 13-jurisdiction evidence pass (38 recurring obligations; 30 confirmed against tax-authority primary sources, 3 against Big-4 secondaries — marked, 5 unconfirmed → To verify). Sources: IRS, HMRC, Revenue.ie, Luxembourg ACD/guichet.lu, Jersey & Guernsey government, IRAS, BZSt, NTA, NTS Korea, UAE FTA, OeKB, Swiss ESTV, plus KPMG/EY/PwC calendars as bridges.