Compliance calendar for BVI investment funds – 2026

By 1 January 2026, the fund must have either: 

• filed its beneficial ownership information with the BVI Registrar of Corporate Affairs (the Registrar)
• claimed an exemption from the requirement to file beneficial ownership information and notified the Registrar of the identity of the person who will be responsible for providing beneficial ownership information to the Registrar (if requested)in accordance with the BVI Business Companies and Limited Partnerships (Beneficial Ownership) Regulations, 2024 (as amended) 
  
  

Ogier can advise on how to claim the exemption referred to above. If Ogier Global is the fund's registered agent, they will make the relevant filings (following receipt of required information from the fund).   

A semi-annual return must be filed with the BVI Financial Services Commission (the FSC) in the prescribed form providing details of the following, as at 31 December 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

(6) details of any significant complaint received by the fund and how the complaint was dealt with

(7) confirmation the fund is not in breach of the Securities and Investment Business (Incubator and Approved Funds) Regulations, 2015 (as amended)

Ogier can assist with the preparation and filing of the semi-annual return.  

Annual fee of US$1,200 is payable by the fund to the FSC.  

If Ogier Global is the fund's authorised representative, they will include this fee as part of their annual bill to the fund and they will make the payment to the FSC. 

The fund's FATCA authorised person is required to make the relevant FATCA / CRS filings via the International Tax Authority's reporting portal.

Ogier Global's Automatic Exchange of Information (AEOI) team provide FATCA / CRS services, including CRS training, and will be happy to discuss further on request. 

31 March 2026

30 June 2026

30 September 2026

31 December 2026

Unaudited financial statements for the fund must be submitted to the FSC within six months of the fund's financial year end (that is by 30 June 2026 for funds with a 31 December 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 can assist with the filing of the unaudited financial statements. 

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. 

If Ogier Global is the fund's registered agent, they will make this filing as part of their services (following receipt of required information).

A semi-annual return must be filed with the FSC in the prescribed form providing details of the following, as at 30 June 2026: 

(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

(6) any significant investor complaint received by the fund and how the complaint was dealt with

Ogier can assist with the preparation and filing of the semi-annual return. 

The fund is required to make the relevant CRS filings via the BVI International Tax Authority's (the ITA) reporting portal - BVIFARS. The ITA has released a Guide to Completing the Additional Information Form.

Ogier Global's AEOI team provide FATCA / CRS services, including CRS training, and will be happy to discuss further on request. 

By 1 January 2026, the fund must have either: 

• filed its beneficial ownership information with the BVI Registrar of Corporate Affairs (the Registrar)
• claimed an exemption from the requirement to file beneficial ownership information and notified the Registrar of the identity of the person who will be responsible for providing beneficial ownership information to the Registrar (if requested) in accordance with the BVI Business Companies and Limited Partnerships (Beneficial Ownership) Regulations, 2024 (as amended)
  
  

Ogier can advise on how to claim the exemption referred to above. If Ogier Global is the fund's registered agent, they will make the relevant filings (following receipt of required information from the fund).   

An annual return must be filed with the BVI Financial Services Commission (the FSC) in the prescribed form providing details of the following, as at 31 December 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

(6) details of any significant complaint received by the fund and how the complaint was dealt with

(7) confirmation the fund is not in breach of the Securities and Investment Business (Incubator and Approved Funds) Regulations, 2015 (as amended)

Ogier can assist with the preparation and filing of the annual return.  

Annual fee of US$1,200 is payable by the fund to the FSC.  

If Ogier Global is the fund's authorised representative, they will include this fee as part of their annual bill to the fund and they will make the payment to the FSC. 

The fund's FATCA authorised person is required to make the relevant FATCA / CRS filings via the International Tax Authority's reporting portal.  

Ogier Global's AEOI team provide FATCA / CRS services, including CRS training, and will be happy to discuss further on request. 

31 March 2026

30 June 2026

30 September 2026

31 December 2026

Unaudited financial statements for the fund must be submitted to the FSC within six months of the fund's financial year end (that is by 30 June 2026 for funds with a 31 December 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 can assist with the filing of the unaudited financial statements. 

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 approved 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.

The fund is required to make the relevant CRS filings via the International Tax Authority's (ITA) reporting portal - BVIFARS. The ITA has released a Guide to Completing the Additional Information Forms. 

Ogier Global's AEOI team provide FATCA / CRS services, including CRS training, and will be happy to discuss further on request. 

By 1 January 2026, the fund must have either: 

• filed its beneficial ownership information with the BVI Registrar of Corporate Affairs (the Registrar)
• claimed an exemption from the requirement to file beneficial ownership information and notified the Registrar of the identity of the person who will be responsible for providing beneficial ownership information to the Registrar (if requested) in accordance with the BVI Business Companies and Limited Partnerships (Beneficial Ownership) Regulations, 2024 (as amended)
  
  

Ogier can advise on how to claim the exemption referred to above. If Ogier Global is the fund's registered agent, they will make the relevant filings (following receipt of required information from the fund).   

Annual fee of US$1,200 is payable by the fund to the BVI Financial Services Commission (the FSC).

If Ogier Global is the fund's authorised representative, they will include this fee as part of their annual bill to the fund and they will make the payment to the FSC.

The fund's FATCA authorised person is required to make the relevant FATCA / CRS filings via the International Tax Authority's reporting portal.  

Ogier Global's AEOI team provide FATCA / CRS services, including CRS training, and will be happy to discuss further on request. 

MFAR filing with the FSC is undertaken via a dedicated Mutual Funds Annual Returns Application portal in relation to the calendar year ending 31 December 2025. Registration on the portal is required, if not previously done.  

The FSC has issued Mutual Fund Annual Returns Guidance Notes on the MFAR submission. 

31 March 2026

30 June 2026

30 September 2026

31 December 2026

Audited financial statements for the fund must be submitted to the FSC within six months of the fund's financial year end (that is by 30 June 2026 for funds with a 31 December 2026 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 can assist with the filing of the audited financial statements. 

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. 

The fund is required to make the relevant CRS filings via the BVI International Tax Authority's (the ITA) reporting portal - BVIFARS. The ITA has released a guide to completing the additional information forms. Guide to Completing the Additional Information Forms. 

Ogier Global's AEOI team provide FATCA / CRS services, including CRS training, and will be happy to discuss further on request. 

By 1 January 2026, the fund must have either: 

• filed its beneficial ownership information with the BVI Registrar of Corporate Affairs (the Registrar)
• claimed an exemption from the requirement to file beneficial ownership information and notified the Registrar of the identity of the person who will be responsible for providing beneficial ownership information to the Registrar (if requested) in accordance with the BVI Business Companies and Limited Partnerships (Beneficial Ownership) Regulations, 2024 (as amended)
  
  

Ogier can advise on how to claim the exemption referred to above. If Ogier Global is the fund's registered agent, they will make the relevant filings (following receipt of required information from the fund).   

Annual fee of US$1,200 is payable by the fund to the BVI Financial Services Commission (the FSC).

If Ogier Global is the fund's authorised representative, they will include this fee as part of their annual bill to the fund and they will make the payment to the FSC.  

The fund's FATCA authorised person is required to make the relevant FATCA / CRS filings via the International Tax Authority's reporting portal.

Ogier Global's AEOI team provide FATCA / CRS services, including CRS training, and will be happy to discuss further on request. 

31 March 2026

30 June 2026

30 September 2026

31 December 2026

Audited financial statements for the fund must be submitted to the FSC within six months of the fund's financial year end (that is by 30 June 2026 for funds with a 31 December 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 can assist with the filing of the audited financial statements. 

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). 

A private investment 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. 

The fund is required to make the relevant CRS filings via the BVI International Tax Authority's (the ITA) reporting portal - BVIFARS. The ITA has released a guide to completing the additional information forms. Guide to Completing the Additional Information Forms. 

Ogier Global's AEOI team provide FATCA / CRS services, including CRS training, and will be happy to discuss further on request.