Navigating Reporting Requirements: Q2 2025
Managing the constantly evolving regulatory compliance landscape can be complex and challenging. With new regulations, heightened standards and stricter enforcement emerge, our 2025 Global Regulatory Compliance Calendar is your strategic guide to staying ahead of the curve. This calendar aims to help organisations track financial filing deadlines, manage AML/CFT requirements and meet international reporting obligations.
In the first edition of this blog series, we’ll explore the key compliance requirements of major financial jurisdictions in the second quarter of 2025. From the Americas to EMEA and Asia, let’s delve into the global regulatory landscape so you can prepare and ensure compliance.
A brief overview of the Q2 2025 reporting requirements
April 2025
| Jurisdiction | Requirement | Description |
| British Virgin Islands | BVIFARS US FATCA Enrolment | BVI Financial institutions must register through the BVI Financial Accounting Reporting System (BVIFARS) portal to ensure compliance with the US Foreign Account Tax Compliance Act (FATCA) regulations. The enrolment deadline is 1 April 2025. |
| BVIFARS CRS Enrolment/Notification | Under the Common Reporting Standard (CRS), financial institutions must annually register with the Internal Tax Authority (ITA) and pay the registration fee. | |
| Licensed fees for Limited Partnerships with Registry | BVI Limited Partnerships must pay their annual fees to the Registrar of Companies. | |
| Cayman Islands | Beneficial Ownership information or exemption – filed by the Registered Office | Cayman Islands entities must file Beneficial Ownership information or request exemptions through the Registered Office. |
| Registration for new entities defined as Financial Institutions under CRS and FATCA | If an entity was formed in 2024 and is defined as a financial institution under CRS and FATCA legislation, it must complete its registration with the Department for International Tax Cooperation (DITC). | |
| 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). | |
| 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 | 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. | |
| Review of Policies and procedures | Mauritius entities must review their policies and procedures to ensure alignment with updated regulatory standards and compliance requirements. | |
| Netherlands | Environmental impact assessment (MER) reporting with De Nederlandsche Bank (DNB) | Entities in the NL must submit Environmental Impact Assessment (MER) reports to De Nederlandsche Bank (DNB) to evaluate and reduce the environmental consequences of their projects. |
| Nevis | Annual CIT-101 Filing returns for Registered LLCs & IBCs due to IRD | Nevis-based Registered LLCs and IBCs must file their Annual CIT-101 corporate income tax returns with the Inland Revenue Department (IRD). |
| Corporate Income Tax filings due to IRD | Nevis entities must file their Corporate Income Tax returns with the IRD. | |
| 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. |
| 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. |
May 2025
| Jurisdiction | Requirement | Description |
| British Virgin Islands | CRS/FATCA returns | BVI entities must submit CRS and FATCA returns through the BVIFARS portal. |
| BVIFARS FATCA Reporting Submission | BVI entities must submit their FATCA reports through the BVIFARS portal. | |
| BVIFARS CRS Reporting Submission | BVI entities must submit their CRS reports through the BVIFARS portal. | |
| 1st half companies licence fees | BVI companies incorporated between January and June (1st half companies) must pay their annual licence fees to maintain standing with the Registry of Corporate Affairs. | |
| 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 | 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 | Environmental impact assessment (MER) reporting with De Nederlandsche Bank (DNB) | Entities in the NL must submit Environmental Impact Assessment (MER) reports to De Nederlandsche Bank (DNB) to evaluate and reduce the environmental consequences of their projects. |
June 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. |
| MFARs for Professional & Private Funds with FSC | Professional and Private Funds in the BVI must submit their Mutual Fund Annual Returns (MFARs) to the Financial Services Commission (FSC). | |
| 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 | 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 | O 4.1 reporting | Luxembourg entities must submit their annual financial information to the Commission de Surveillance du Secteur Financier (CSSF). |
| E-Filing of Management Letter | Luxembourg entities must electronically file their Management Letter with the Commission de Surveillance du Secteur Financier (CSSF). | |
| E-Filing of Annual Report | Luxembourg entities must electronically file their Annual Report with the Commission de Surveillance du Secteur Financier (CSSF) via the eDesk platform. | |
| Annual Report | Luxembourg entities subject to the Commission de Surveillance du Secteur Financier (CSSF) must file their Annual Report, which includes financial statements and management summaries. | |
| Mauritius | Annual AML training for directors | Directors of Mauritius-based entities must complete Annual Anti-Money Laundering (AML) Training to ensure regulatory compliance and maintain awareness of AML and CFT duties. |
| Annual filing of Audited Financial Statements (Variable) | Mauritius entities must file their Audited Financial Statements with the relevant authorities within six months after their financial year-end. | |
| Annual return and annual fees due to Registrar of Companies for all entity types | All entity types in Mauritius must file their Annual Return and pay the Annual Fees to the Registrar of Companies. | |
| 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. |
| FINREP reporting with AFM – all funds | All funds in the Netherlands must submit their FINREP (Financial Reporting) to the Autoriteit Financiële Markten (AFM). | |
| 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). | |
| 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. |
Partnering with Bolder
Based on the tables above, regulatory compliance for 2025 will mainly focus on requirements such as timely filings of annual reports and financial statements, strict adherence to AML/CFT protocols and maintaining transparent and up-to-date records.
With Bolder Group’s comprehensive 2025 Multi-jurisdictional Compliance Calendar, we ensure that you remain informed, involved and in control of the compliance requirements.
To get a full copy, the free resource is available for download through this link: Compliance Calendar 2025 | Bolder Group
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.