.png?width=100&height=88&name=bolder%20logo(gradient).png "bolder logo(gradient)")
%20(1490%20x%20200%20px)%20(1).png?width=2000&height=293&name=Untitled%20(1490%20x%20200%20px)%20(1490%20x%20200%20px)%20(1).png "2025_Global_Regulatory_Compliance_Calendar")
| Jurisdiction | Requirement | Frequency | Deadline |
 British Virgin Islands |
Audited Financial Statements | Annually | |
| AR Rep to FSC | Quarterly | 01-15 January | |
| Virgin account annual fees | Annually | 31 January | |
| Trust/Company Management Business Annual License fees to FSC | Annually | 31 January | |
| Annual Returns for Fund Manager and Approved Fund Manager to FSC | Annually | 31 January | |
| Semi-annual return for incubator funds to FSC | Bi-annually | 31 January | |
| 2nd half BC Licence fee plus 10% interest | Annually | 31 January | |
| Fiduciary Business Annual Return for Trust/Company Management Business | Annually | 31 January | |
 Cayman Islands |
Economic Substance returns due to DITC for “Relevant Entities” carrying on a “Relevant Activity”. Filing deadline is 12 months after the Entities Financial Year End. |
Annually | No later than 12 months after YE |
| Beneficial Ownership information or exemption - filed by the Registered Office | Monthly | ||
| Annual Registered Office, Government, CIMA and other fees due to Bolder | Annually | 01 January | |
| Annual fees due to CIMA | Annually | 15 January | |
| Annual declaration due for SIBL Registered Persons | Annually | 15 January | |
| Annual declaration for directors registered with CIMA under the Director Registration and Licensing Act |
Annually | 15 January | |
| Economic Substance notification due to Registrar | Annually | 31 January | |
| Annual return and annual fees due to Registrar for all entity types | Annually | 31 January | |
 Cyprus |
VIES Return | Monthly | |
| Employees Social Insurance Contribution – Previous Month | Monthly | ||
| VAT Return | Quarterly | ||
 Luxembourg |
Subscription Tax | Quarterly | |
| U 1.1 reporting | Monthly | ||
| BCL SBS Reporting | Monthly | ||
| BCL S 2.13 Reporting | Quarterly | ||
| AIFMD Report | Annually | ||
| Audit financial statements | Annually | ||
| Tax advance payments | Quarterly | ||
| VAT advances payments | Quarterly | ||
| BCL S2.16 Reporting | Quarterly | ||
| BCL S2.15 Reporting | Quarterly | ||
| VAT return / EC Sales list | Monthly / Quarterly | ||
.png?width=75&height=50&name=Flag_of_Mauritius.svg%20(1).png) Mauritius |
Annual Offsite Management Questionnaire by the FSC | Mid-February | |
| Annual AML training for directors | Annually / when there are new joiners - variable timing |
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| Annual Data Protection Training | Annually / when there are new joiners - variable timing |
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| Beneficial Ownership information or exemption - filed by the Registered Office |
Monthly | ||
| Electronic Submission of VAT Return (variable) | Monthly | ||
| Electronic submission of annual return and Payment of Tax by companies with accounting year ending in Jan - Dec (6 months after year end) - variable |
Monthly | ||
| Annual Renewal Fees - ROC | Annually | 20 January | |
| Annual Renewal Fees - Trade Fees | Annually | 20 January | |
| Filing of Suspicious Transaction Report to the FIU | As and when required | ||
.png?width=75&height=50&name=Flag_of_the_Netherlands.svg%20(1).png) Netherlands |
AIFMD (Annex IV) with the Dutch Authority for Financial Markets (AFM) - all funds |
Annually / Bi-Annually / Quarterly | 31 January |
| Renseignering tax reporting - all funds | Annually | 31 January | |
| Environmental impact assessment (MER) reporting with De Nederlandsche Bank (DNB) |
Monthly | 31 January | |
 Nevis |
Annual Registered Office, Government, and other fees due to Bolder | Monthly | |
| Annual Government fees due to NFSD | Monthly | ||
 Singapore |
File Goods & Services Tax Return (within 1 month after financial year end and subsequently each quarter) |
Annually - variable timing | 31 January |
 Spain (TAX AGENCY - AEAT) |
Income and Corporation Tax Models: 111, 115, 117, 123, 124, 126, 128, 136, 210, 216 |
Quarterly | January 20 |
| Self-assessment 303 | Quarterly | January 30 | |
| Non-periodic tax return-settlement: 309 | Quarterly | January 30 | |
| Recapitulative return on intra-Community operations: 349 | Quarterly | January 30 | |
| Operations assimilated to imports: 380 | Quarterly | January 30 | |
| model 390 Annual VAT | Annual - Yearly | January 30 | |
| INTRASTAT - Intra-Community Trade Statistics | Monthly | Until 12th every month | |
| From a VAT point of view, if you invoice more than 6.010.121,04 €, you have to submit the tax forms on a monthly basis. |
Monthly | 30th day of each month | |
| Withholdings and payments on account of work income, economic activities, prizes and certain capital gains and income imputations, gains derived from shares and interests in Collective Investment Institutions, rental income from urban real estate, movable capital, authorized persons and account balances. Annual summary 2024: 180, 188, 190, 193, 193-S, 194, 196, 270 |
Annual - Yearly | Until 31st January | |
| Spain (BANK OF SPAIN - BdE) |
ETE form - (Statement of Foreign Economic Transactions) is an information return that must be filed with the Banco de España. It is regulated by Circular 4/2012, published on 4 May 2012 in the Official State Gazette (BOE). Its purpose is to compile statistical data on the economic transactions that residents in Spain have carried out with non-residents, as well as on the assets and liabilities they hold abroad. |
Annual - Yearly | 20th January |
 Switzerland |
Yearly social security declarations | Annually | 31 January |
| FATCA | Annually | 31 January (for aggregated reporting of non-consenting U.S. accounts) |
| Jurisdiction | Requirement | Frequency | Deadline |
Cayman Islands |
Beneficial Ownership information or exemption - filed by the Registered Office | Monthly | |
Cyprus |
VIES Return | Monthly | |
| Employees Social Insurance Contribution – Previous Month | Monthly | ||
Luxembourg |
U 1.1 reporting | Monthly | |
| BCL SBS Reporting | Monthly | ||
| AIFMD Report for Funds of Funds | Annually | ||
| VAT return / EC Sales list | Monthly | ||
 Malta (Companies) |
Submission of FS7 (if applicable for clients with a payroll) | Annually | 15 February |