Ogier - BVI Incubator Fund - 2026 Compliance Calendar

12 upcoming events

This is Ogier's legal and regulatory compliance calendar for 2026, providing the key dates for British Virgin Islands Incubator Funds in the year ahead. To help you keep track of upcoming deadlines, accept the calendar subscription notice and all our reminders will automatically appear in your calendar application.

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Upcoming events

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31 Dec

Ogier reminder - unaudited financial statements deadline (for funds with a 30 June financial year end only)

Wednesday 31 December (All day)

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 31 December 2025 for funds with a 30 June 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.

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01 Jan

Ogier reminder - beneficial ownership filings

Thursday 1 January (All day)

By 1 January 2026, the fund must have either:

(a) filed its beneficial ownership information with the BVI Registrar of Corporate Affairs (the Registrar)

(b) 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, Ogier Global will make the relevant filings (following receipt of required information from the fund).

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31 Jan

Ogier reminder - semi-annual return deadline

Saturday 31 January (All day)

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's lega team can assist with the preparation and filing of the semi-annual return.

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31 Mar

Ogier reminder - annual fee due

Tuesday 31 March (All day)

Annual fee of US$1,200 is payable by incubator funds to the FSC. If Ogier Global is the fund's authorised representative, Ogier Global will include this fee as part of their annual bill to the fund and Ogier Global will make the payment to the FSC.

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31 Mar

Ogier reminder - unaudited financial statements deadline (for funds with a 30 September financial year end only)

Tuesday 31 March (All day)

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 31 March 2026 for funds with a 30 September 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.

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31 May

Ogier reminder - FATCA / CRS reporting deadline

Sunday 31 May (All day)

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

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30 Jun

Ogier reminder - unaudited financial statements deadline (for funds with a 31 December financial year end only)

Tuesday 30 June (All day)

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.

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30 Jun

Ogier reminder - economic substance deadline (for funds with a 31 December end reporting period)

Tuesday 30 June (All day)

*Please note that if the fund's reporting period does not end on 31 December, a different deadline will apply*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.

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31 Jul

Ogier reminder - semi-annual return deadline

Friday 31 July (All day)

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 withOgier's legal team can assist with the preparation and filing of the semi-annual return.

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30 Sep

Ogier reminder - unaudited financial statements deadline (for funds with a 31 March financial year end only)

Wednesday 30 September (All day)

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 September 2026 for funds with a 31 March 2026 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.

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30 Sep

Ogier reminder - CRS additional information forms reporting deadline

Wednesday 30 September (All day)

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.

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

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31 Dec

Ogier reminder - unaudited financial statements deadline (for funds with a 30 June financial year end only)

Thursday 31 December (All day)

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 31 December 2026 for funds with a 30 June 2026 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.

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