2025 Compliance Calendar
Cayman Islands Investment Funds

The following regulatory compliance calendar provides a summary of the key dates and events for Cayman Islands registered investment funds for 2025.

*The Responsible Party refers to the party that is generally responsible for such fillings. If uncertain, please check with your service provider.

1st January

Deadline for full compliance with the new Beneficial Ownership Transparency Act.

CIMA

It is important to identify registrable beneficial owners, and ensure that the necessary information is with your appointed corporate services provider (CSP). Your CSP should also have either set up a beneficial ownership register or confirmed its role as the "contact person" for CIMA-registered investment funds. These actions should be completed ahead of the deadline.

15th January

Deadline for payment of annual CIMA fees.

CIMA

Payment is made by registered office provider. Confirm registered office provider is in funds to pay.

Responsible Party*: Investment Manager / Administrator / Registered Office

15th January

Deadline for renewal of annual CIMA director registration for mutual funds only.

CIMA

Payment can be made via the CIMA Connect web portal.

Responsible Party*: Individuals appointed as directors.

31st January

Economic Substance Notification (ESN) filing deadline.

Registrar

Investment Funds are exempt from ES Return filings, however notification needs to be submitted to the applicable Registrar to confirm ongoing exemption.

Responsible Party*: Investment Manager / Registered Office

31st January

Annual Return and payment of annual fees for all entities incorporated or registered in
the Cayman Islands (including foreign partnerships and companies) are due.

Registrar

Annual return requires confirmation of nature of business. Provide selection from pre-approved list to registered office provider well in advance.

Note that the annual return cannot be filed until the above ESN has been made.

Responsible Party*: Registered Office

30th April

Deadline to register with the DITC for entities defined as Financial Institutions under CRS and FATCA legislation.

DITC

A registration notification is required only once to register a fund entity with the DITC. This must be completed by 30 April 2025 for any fund where 2024 is the first reporting period.

Responsible Party*: Investment Manager / FATCA & CRS service provider

30th June

The deadline for filing the Fund Annual Return (FAR) and the 2024 audited financial statements is for all funds with a 31 December year-end.

CIMA

Once Financials and FAR forms have been submitted, payment of FAR filing fees can be made via REEFS.

Responsible Party*: Auditor responsible for Financial Statements & FAR form. FAR filing fees need to be paid by the Registered Office or wired directly from the fund.

31st July

CRS and FATCA reporting for all financial institutions for year-ending 31st December 2024.

DITC

Responsible Party*: Administrator / FATCA & CRS service provider

1st September

Date by which strike off application must be submitted for any entities to be dissolved on 31 December 2025.

Registrar

Responsible Party*: Registered Office

15th September

Deadline to file CRS compliance form for 2024 reporting periods.

DITC

Responsible Party*: Administrator / FATCA & CRS service provider

October 2025

Annual review of Cayman Corporate Governance and Compliance matters.

CIMA

The governing body of all CIMA-regulated investment funds is required to hold an annual meeting to review and approve specific matters in order to comply with CIMA's Rule on Corporate Governance.

Responsible Party*: Individuals appointed as directors.

1st November

Date by which strike off
applications must be submitted for any entities to avoid 2026 fees.

Annual review of Cayman Corporate Governance and Compliance matters.

Registrar

Responsible Party*: Registered Office

1st December

Date by which an entity must be put into voluntary liquidation to avoid 2026 fees.

Registrar

Responsible Party*: Liquidator

Monthly

January - December

Beneficial ownership regime - Funds are exempt from BOR filing, however notification needs to be submitted to the applicable Registrar to confirm ongoing exemption.

Registrar

Responsible Party*: Registered Office

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