Q3 2025 Compliance Reporting: What You Need to Know
Navigating compliance changes can be overwhelming, which is why Bolder Group’s 2025 Global Regulatory Compliance Calendar provides a clear roadmap to help organisations manage filing deadlines, AML/CFT requirements and global reporting standards.
In the first edition of this blog series, we explored the key compliance requirements across major financial jurisdictions during the second quarter of 2025—from the Americas to EMEA and Asia. In this next part, we shift our focus to the reporting obligations for Q3, equipping you with information you need to stay ahead of the curve.
You can download the full version of our compliance calendar here: Compliance Calendar 2025 | Bolder Group
What are the Q3 2025 reporting requirements?
July 2025
| Jurisdiction | Requirement | Description |
| British Virgin Islands | 1st half BC Licence fee plus 10% interest | BVI Business Companies (BCs) incorporated between January and June (known as Group 1 companies) face important deadlines and penalties related to their Annual Licence Fee. |
| Limited Partnerships plus 10% penalty | Under the BVI Business Companies and Limited Partnerships (Beneficial Ownership) Regulations, 2024, all BVI Limited Partnerships are subject to beneficial ownership (BO) reporting requirements. | |
| Cayman Islands | CRS and FATCA reporting due to the DITC | All Cayman Islands Reporting Financial Institutions must submit their annual FATCA and CRS reports, along with the CRS Filing Declaration, to the Department for International Tax Cooperation (DITC) via the DITC Portal. |
| Luxembourg | Subscription Tax | Investment funds like UCIs, SIFs and RAIFs must declare and pay a quarterly tax based on their net assets. |
| BCL S 2.13 Reporting | Non-MMF (Money Market Fund) investment funds must submit quarterly statistical balance sheet data to the BCL for regulatory and statistical purposes. | |
| Mauritius | Annual Renewal Fees – FSC | All entities regulated by the Financial Services Commission (FSC), including Global Business Companies, Authorised Companies, Management Companies and other FSC licensees, must pay their annual licence renewal fees by 1 July 2025. |
| Annual Renewal Fees – ROC | All companies registered with the Registrar of Companies (ROC) must pay their Annual Registration Fees based on entity type and turnover by 1 July 2025 each year to remain in good standing. | |
| CRS and FATCA reporting due to the MRA | All Reporting Financial Institutions (FIs) must submit their annual FATCA and CRS reports to the Mauritius Revenue Authority (MRA) by 1 July 2025 for the 2024 reporting year. | |
| Netherlands | CRS/FATCA | All Reporting Financial Institutions must submit their annual CRS and FATCA reports by 31 July 2025. |
| Singapore | Annual Return (7 months after YE) | Singapore-incorporated companies must file their Annual Return with the Accounting and Corporate Regulatory Authority (ACRA) within 7 months after their financial year-end. If a company’s FYE is 31 December 2024, the Annual Return must be filed by 31 July 2025. |
| Goods & Services Tax Return – all funds (1 month after financial year end) | GST-registered entities, including funds, must file their Goods & Services Tax (GST) returns within a month after their financial year-end. |
August 2025
| Jurisdiction | Requirement | Description |
| Cayman Islands | Beneficial Ownership information or exemption – filed by the Registered Office | Cayman Islands entities must ensure that Beneficial Ownership information or applicable exemptions are filed by their Registered Office. |
| Luxembourg | U 1.1 reporting | Investment entities like UCITS and SICARs must submit detailed financial and operational data to the Commission de Surveillance du Secteur Financier (CSSF). |
| BCL SBS Reporting | Luxembourg entities must submit detailed Security-by-Security (SBS) reports to the Banque Centrale du Luxembourg (BCL). | |
| Mauritius | Annual filing of Audited Financial Statements (Variable) | Companies that are required to file audited financial statements—such as Global Business Companies, FSC licensees and Public Interest Entities—must submit them to the relevant authority by 31 August 2025 if their financial year ended on 31 December 2024. |
| Netherlands | Environmental impact assessment (MER) reporting with De Nederlandsche Bank (DNB) | Dutch entities must submit Environmental Impact Assessment (MER) reports to De Nederlandsche Bank (DNB) to evaluate and reduce the environmental consequences of their projects. |
| Nevis | Annual Audit filing due for Insurance entities | All licensed insurance entities must submit their audited financial statements to the Financial Services Regulatory Commission (FSRC) by 29 August each year. |
September 2025
| Jurisdiction | Requirement | Description |
| British Virgin Islands | Economic Substance Reporting | BVI entities that fall under the scope of Economic Substance regulations must submit an annual Economic Substance Declaration through the BVI BOSS (Beneficial Ownership Secure Search) Portal within six months after the end of their financial year. |
| Audited Financial Statements for Professional and Private Funds and SIBA Regulated entities with FSC, 6 months after financial year end | Professional and Private Funds, as well as entities regulated under the Securities and Investment Business Act (SIBA) in the BVI, must submit their audited financial statements to the Financial Services Commission (FSC) within six months after the end of their financial year. | |
| Unaudited Financial Statements for Approved Investment Managers and Approved Funds to FSC, 6 months after financial year end | Approved Investment Managers and Approved Funds in the BVI must submit their Unaudited Financial Statements to the Financial Services Commission (FSC) within six months after the end of their financial year. | |
| Cayman Islands | CRS Compliance Form due to DITC for the preceding year. ALL CRS reporting and non-reporting FI’s. | All entities classified as CRS Reporting Financial Institutions (FIs) and Non-Reporting FIs are required to submit the CRS Compliance Form to the Department for International Tax Cooperation (DITC) by 15 September 2025 for the preceding calendar year. |
| Audited Financials and Fund Annual Return due to CIMA for funds (registered, administered, limited investor and private) 6 months after year end, including a declaration of compliance for private funds | Funds in the Cayman Islands, including registered, administered, limited investor and private funds, must submit their Audited Financial Statements and Fund Annual Return (FAR) to the Cayman Islands Monetary Authority (CIMA) within six months after their financial year-end. Private funds must also include a Declaration of Compliance. | |
| 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. | “Relevant Entities” in the Cayman Islands engaged in a “Relevant Activity” must file their Economic Substance returns to the Department for International Tax Cooperation (DITC) within 12 months after their financial year-end. | |
| Luxembourg | U 1.1 reporting | Investment entities like UCITS and SICARs must submit detailed financial and operational data to the Commission de Surveillance du Secteur Financier (CSSF). |
| BCL SBS Reporting | Luxembourg entities must submit detailed Security-by-Security (SBS) reports to the Banque Centrale du Luxembourg (BCL). | |
| Mauritius | Electronic Submission of VAT Return (variable) | VAT-registered entities must electronically submit their VAT returns for the relevant period. |
| Filing of Suspicious Transaction Report to the FIU | Mauritius entities must electronically file Suspicious Transaction Reports (STRs) with the Financial Intelligence Unit (FIU) within five working days of identifying suspicious activity. | |
| Netherlands | Audited Financials/AGM (registered funds and companies) – filing with Kamer van Koophandel months after YE | Registered funds and companies in the Netherlands must file their Audited Financial Statements with the Kamer van Koophandel (Dutch Chamber of Commerce) and hold their Annual General Meeting (AGM) within the required timeframe after their financial year-end. |
| Financial Statements with AFM – licensed funds | Licensed funds in the Netherlands must file their Financial Statements to the Autoriteit Financiële Markten (AFM) within the required timeframe after their financial year-end. | |
| MESREP reporting – registered funds | Registered funds in the Netherlands must complete their MESREP (Macroeconomic Statistics Reporting) submission to De Nederlandsche Bank (DNB). | |
| Nevis | Withholding Tax filings due to IRD | Businesses that withhold tax, such as on payments to non-residents, must file their monthly tax returns with the Inland Revenue Department (IRD) by the 15th of the following month. |
| Singapore | Audited Financials/AGM 6 months after YE | Singapore-incorporated companies must hold their Annual General Meeting (AGM) and file their Audited Financial Statements within six months after their financial year-end. |
| Estimate Chargeable Income (within 3 months of year-end) | Companies in Singapore must file their Estimated Chargeable Income (ECI) with the Inland Revenue Authority of Singapore (IRAS) within three months after their financial year-end. |
How to ensure compliance with Bolder
Regulatory compliance requires prompt annual filings, robust AML/CFT adherence and a strong focus on data transparency and accuracy. With our 2025 Multi-Jurisdictional Compliance Calendar, you can stay ahead of regulatory requirements—well-informed, actively involved and confidently in control.
However, please note that this is not an exhaustive list of the regulatory compliance requirements for each of the mentioned jurisdictions. To ensure full compliance, you may work closely with our Bolder representative or email us at info@boldergroup.com.
Bolder Group does not provide financial, tax or legal advice and the information contained herein is meant for general information purposes only. We strongly recommend that before acting on any of the information contained herein, readers should consult with their professional advisers. The Bolder Group accepts no liability for any errors or omissions in the information, or the consequences resulting from any action taken by a reader based on the information provided herein.
Bolder Group refers to the global network of independent subsidiaries of Bolder Group Holding BV. Bolder Group Holding BV provides no client services. Such services are provided solely by the independent companies within the Bolder Group which are each legally distinct and separate entities and have no authority (actual, apparent, implied or otherwise) to obligate or bind Bolder Group Holding BV in any manner whatsoever. The operations of the Bolder Group are conducted independently and have no affiliation with third party financial, tax or legal advisory firms or corporations.