Q4 2025 Regulatory Compliance Guide Across Global Markets
The fourth quarter period of compliance and reporting requirements is critical as it marks the completion of quarterly obligations and sets the stage for year-end filings. Bolder’s comprehensive compliance calendar covering major jurisdictions will keep you informed, involved and in control of your requirements.
This blog series has explored quarterly compliance across global financial markets. In the first two parts, we covered key regulatory requirements across major jurisdictions during the second and third quarters of 2025. In this final edition, we wrap up with a look at Q4 reporting obligations—providing the insights you need to meet filing deadlines and maintain full compliance.
To access the full version of our Compliance Calendar, download it here: Compliance Calendar 2025 | Bolder Group
What are the Q4 2025 reporting requirements?
October 2025
| Jurisdiction | Requirement | Description |
| British Virgin Islands | 1st half BC Licence fee plus 50% penalty | A BVI Business Company incorporated in the first half of the year that has not paid its annual fee by October 2025 would be subject to a 50% penalty on top of the original license fee. |
| Limited Partnerships plus 25% penalty | Under the 2025 Beneficial Ownership Amendments, existing entities, including Limited Partnerships, must comply with the updated beneficial ownership filing requirements within six months of the effective date. Missing the October 31 deadline may incur a 25% penalty on annual or regulatory fees. | |
| 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 | 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-UCITS investment funds in Luxembourg must submit quarterly statistical balance sheet data to the Banque Centrale du Luxembourg (BCL). | |
| VAT Filing | Businesses with an annual turnover below €112,000 may be eligible to file VAT returns on an annual basis, subject to approval by the tax authorities. | |
| Mauritius | Electronic Submission of VAT Return (variable) | VAT-registered entities must electronically submit their VAT returns for the relevant period. |
| Electronic submission of annual return and Payment of Tax by companies with accounting year ending in Jan – Dec (6 months after year end) – variable | Mauritius companies are required to file an annual income tax return and pay any tax due. The deadline for electronic submission and payment is six months after the end of the company’s accounting year. | |
| 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 | MESREP reporting – registered funds | Registered funds in the Netherlands must complete their MESREP (Macroeconomic Statistics Reporting) submission to De Nederlandsche Bank (DNB). |
| 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 March, the Annual Return must be filed by 31 October. |
November 2025
| Jurisdiction | Requirement | Description |
| British Virgin Islands | Strike off day for 1st half companies | A final deadline for annual fee payment for BVI companies incorporated between January 1 and June 30 before facing potential strike-off by the Registrar. |
| Limited Partnerships plus 25% penalty | A final warning for BVI Limited Partnerships that have failed to pay their annual government fees by the initial 30 April due date. If the annual fee is still not made by 1 November, a 25% late penalty is applied to the outstanding amount. Failure to pay by November 1 (including the penalty), may result in a strike-off by the Registrar. | |
| 2nd half companies licence fees | Companies incorporated between 1 July and 31 December must pay the annual government licence fee by 30 November to maintain good standing with the BVI Registrar. | |
| 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. |
| Electronic submission of annual return and Payment of Tax by companies with accounting year ending in Jan – Dec (6 months after year end) – variable | Every company in Mauritius is required to file an annual income tax return and pay any tax due. The deadline for electronic submission and payment is six months after the end of the company’s accounting year. | |
| 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) | Dutch entities must submit Environmental Impact Assessment (MER) reports to De Nederlandsche Bank (DNB) to evaluate and reduce the environmental consequences of their projects. |
| Singapore | Corporate Income Tax (CIT) – by 30 November of the Year of Assessment | Companies must file their corporate income tax returns (Form C, C-S or C-S Lite) with IRAS by 30 November each Year of Assessment. |
December 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 Report with the International Tax Authority (ITA) through the BVI BOSS (Beneficial Ownership Secure Search) Portal within six months after the end of their financial year. For entities with a financial year ending 30 June, the deadline is 31 December of the same 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. For a fund with a financial year ending on June 30, the deadline for submission would be 31 December of the same 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. An entity that has a financial year ending on 30 June will have a deadline of 31 December. | |
| Cayman Islands | Date by which an entity must be put into voluntary liquidation to avoid 2022 fees | A Cayman Islands company must be in the process of voluntary liquidation by 31 December. This is a formal process of winding up a solvent company, allowing a company to be legally dissolved and removed from the register. |
| 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 | Luxembourg-domiciled investment funds like UCIs, SIFs 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 | Shareholder Communications | Every company in Mauritius is legally required to hold an Annual Meeting of Shareholders (AGM) each year. The AGM must be held within six months of its financial year-end. For companies with a financial year ending on 30 June, the deadline is 31 December. |
| Audited Financial Statements (not later than 6 months of balance sheet date) | Public and Global Business Companies (GBCs) in Mauritius are generally required to prepare and file audited financial statements within 6 months of their balance sheet date. A 31 December deadline applies only to companies with a 30 June financial year-end. | |
| Annual filing of Audited Financial Statements (Variable) | Companies that are required to file audited financial statements—such as Public Companies, Global Business Companies and FSC licencees—must file them annually with the Registrar of Companies. For companies with a financial year ending on 30 June, the deadline to file audited financials is 31 December of the same year. | |
| Annual return and annual fees due to Registrar of Companies for all entity types | Domestic companies in Mauritius file annual returns and pay fees to the Registrar of Companies, while GBCs and Authorised Companies do so with the FSC. Companies with a 30 June year-end must submit audited financials by 31 December. | |
| 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 quarterly tax returns with the Inland Revenue Department (IRD) by the 15th of the month following the end of each quarter. |
| Trust & Corporate Service Providers License annual fees for upcoming year | Trust and Corporate Service Providers must pay their annual licence fees by 31 December to maintain the license and legally operate in the jurisdiction the following year. | |
| Insurance License Annual fees due to NFSD | All licensed insurance entities in Nevis must pay the annual insurance license fees to the Nevis Financial Services Department (NFSD) by 31 December to maintain the licence for the upcoming year. | |
| Singapore | Audited Financials/AGM 6 months after YE | Singapore non-listed companies must hold their Annual General Meeting (AGM) within six months after their financial year-end and file their Annual Return within seven months. A non-listed company with a financial year-end of 30 June must hold its AGM by 31 December. |
| 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. |
Compliance, the Bolder way
As we head into the final quarter of the year, ensuring strict adherence to regulatory requirements is crucial for financial transparency and sound governance. At Bolder, our compliance specialists proactively monitor existing and emerging regulations, so your structures remain in good standing with local laws and international standards.
Download your copy of our free compliance calendar here: Compliance Calendar 2025 | Bolder Group
Keep in mind that this overview does not cover all regulatory compliance requirements for every jurisdiction mentioned. For comprehensive guidance and to ensure full compliance, feel free to connect with our Bolder representatives or contact 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.