6 upcoming events
This is Ogier's legal and regulatory compliance calendar for 2025, providing the key dates for British Virgin Islands Incubator Funds in the year ahead. To help you keep track of upcoming deadlines, accept the calendar subscription notice and all our reminders will automatically appear in your calendar application.
When you subscribe to this calendar, all of the events in the calendar will appear on your own calendar. When the calendar owner creates new events, they'll automatically appear on your calendar. It's like magic.
Upcoming events
The fund's FATCA authorised person is required to make the relevant FATCA/CRS filings via the International Tax Authority's reporting portal - BVIFARS.
Monday 30 June ⋅ 13:00 – 21:00 (UTC)
Unaudited financial statements for the fund must be submitted to the FSC within six months of the fund's financial year end (ie by 30 June 2025 for funds with a 31 December 2024 year-end).The financial statements must be approved or signed by a director or the general partner of the fund.In limited circumstances, it is possible to request an extension to the filing deadline or an exemption from filing such accounts. The FSC will not accept late exemption/extension applications and so it is important that any such applications are made in advance of the filing deadline. The maximum extension permitted under law is six months.Ogier legal can assist with the filing of the unaudited financial statements.
Ogier reminder - economic substance deadline (for funds with a 31 December end reporting period)
Monday 30 June ⋅ 13:00 – 21:00 (UTC)
*Please note that if the fund's reporting period does not end on 31 December, a different deadline will apply*Economic substance annual self-certification is due within six months of the end of the applicable reporting period. Self-certifications are submitted via the fund's BVI registered agent by making a filing on the BVI's Beneficial Ownership Secure Search System (BOSS).An incubator fund will be considered to be undertaking "investment funds business" for the purposes of the BVI's economic substance legislation, which is not a relevant activity for the purposes of that legislation.
A semi-annual return must be filed with the FSC in the prescribed form providing details of the following, as at 30 June 2025:(1) number of investors in the fund; (2) total investments in the fund; (3) aggregate subscriptions to the fund; (4) aggregate redemptions paid to investors; (5) net asset value of the fund; and (6) any significant investor complaint received by the fund and how the complaint was dealt with.Ogier legal can assist with the preparation and filing of the semi-annual return.
Tuesday 30 September ⋅ 13:00 – 21:00 (UTC)
Unaudited financial statements for the fund must be submitted to the FSC within six months of the fund's financial year end (ie by 30 September 2025 for funds with a 31 March 2025 year-end).The financial statements must be approved or signed by a director or the general partner of the fund.In limited circumstances, it is possible to request an extension to the filing deadline or an exemption from filing such accounts. The FSC will not accept late exemption/extension applications and so it is important that any such applications are made in advance of the filing deadline. The maximum extension permitted under law is six months.Ogier legal can assist with the filing of the unaudited financial statements.
Wednesday 31 December ⋅ 13:00 – 21:00 (UTC)
Unaudited financial statements for the fund must be submitted to the FSC within six months of the fund's financial year end (ie by 31 December 2025 for funds with a 30 June 2025 year-end).The financial statements must be approved or signed by a director or the general partner of the fund.In limited circumstances, it is possible to request an extension to the filing deadline or an exemption from filing such accounts. The FSC will not accept late exemption/extension applications and so it is important that any such applications are made in advance of the filing deadline. The maximum extension permitted under law is six months.Ogier legal can assist with the filing of the unaudited financial statements.