6 upcoming events
This is Ogier's legal and regulatory compliance calendar for 2025, providing the key dates for British Virgin Islands Professional and Private 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.
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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. Ogier can provide FATCA / CRS services on request.
Monday 30 June ⋅ 13:00 – 21:00 (UTC)
Audited 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).In limited circumstances, it is possible to request an extension to the filing deadline or an exemption from filing such accounts. Extension and exemption requests must be submitted to the FSC within six months after the relevant financial year end. 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 nine months.Ogier legal can assist with the filing of the audited financial statements.
Ogier reminder - Mutual Funds annual return (MFAR) deadline
Monday 30 June ⋅ 13:00 – 21:00 (UTC)
MFAR filing with the FSC is undertaken via a dedicated portal in relation to the calendar year ending on 31 December 2024. Registration on the portal is required, if not previously done.
Ogier reminder - economic substance deadline (for funds with a 31 December end reporting period)
Monday 30 June ⋅ 13:00 – 21:00 (UTC)
*Please note 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).Professional and private funds 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.
Tuesday 30 September ⋅ 13:00 – 21:00 (UTC)
Audited 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).In limited circumstances, it is possible to request an extension to the filing deadline or an exemption from filing such accounts. Extension and exemption requests must be submitted to the FSC within six months after the relevant financial year end. 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 nine months.Ogier legal can assist with the filing of the audited financial statements.
Wednesday 31 December ⋅ 13:00 – 21:00 (UTC)
Audited 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).In limited circumstances, it is possible to request an extension to the filing deadline or an exemption from filing such accounts. Extension and exemption requests must be submitted to the FSC within six months after the relevant financial year end. 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 nine months.Ogier legal can assist with the filing of the audited financial statements.