2026 British Virgin Islands Regulatory Calendar

On 1 July 2026, the British Virgin Islands (“BVI”) Registry struck off and dissolved entities that failed to meet the Beneficial Ownership and statutory register filing requirements due 1 January 2026

The CRS is the global standard developed by the OECD for the automatic exchange of financial account information between participating jurisdictions for tax purposes.

The British Virgin Islands has positioned itself as a leading offshore financial centre for blockchain and crypto-asset businesses, offering a flexible regulatory framework that balances...

On 27 April 2026, the British Virgin Islands (“BVI”) Financial Services Commission (the “FSC”) published its compliance inspection priorities and expectations for the 2026 inspection cycle.

The British Virgin Islands' inclusion on the EU's anti-money laundering high-risk country list creates specific compliance obligations for BVI funds marketed under AIFMD, while having limited broader impact on BVI vehicles.

As policymakers in Brussels continue to advance a harmonised approach to restructuring and insolvency...

The issue of beneficial ownership information for legal entities, and particularly whether such information should be publicly available and freely accessible has been a major...

Briefing Summary:Our investment funds team outline the latest developments within the investment funds market in the British Virgin Islands, detailing the latest statistics published...

The BVI has opened applications for exemption from disclosure of beneficial ownership information via the VIRRGIN platform, ahead of the 1 April 2026...

The British Virgin Islands ("BVI") is one of the leading offshore investment funds jurisdictions, attracting investment managers and investors worldwide. BVI investment fund structures are well known...

The Central Bank of Ireland (the “Central Bank”) has published a thematic assessment report (the “Report”) following a review of the implementation of key aspects of the Fitness and Probity regime (the “F&P Regime”) in the MiFID investment firm sector.

A key operational change to CRS is the new requirement for a Cayman Islands Financial Institution (each an “FI”) to appoint a Principal Point of Contact (“PPoC”) that is resident in the Cayman Islands. Where the PPoC of an FI is not currently resident in the Cayman Islands, the FI is required to appoint a Cayman Islands-based PPoC and notify the Department for International Tax Cooperation (“DITC”) by 31 January 2027.

The Cayman Islands has updated its Common Reporting Standard (“CRS”) framework, and most new requirements came into effect from 1 January 2026. This client update provides an overview of the changes and how the Maples Group can assist.

The Cayman Islands and the British Virgin Islands (“BVI”) occupy a leading position in the global investment funds landscape.

Effective as of 1 January 2026, an update to the Common Reporting Standard, or CRS, requires that financial institutions based in the Cayman Islands have a Principal Point of Contact, or “PPOC”, that has a physical presence within the jurisdiction.

On 24 July 2026, China's Ministry of Finance and State Taxation Administration jointly issued the Announcement on Individual Income Tax Matters Relating to Offshore Trusts (《财政部 税务总局关于离岸信托个人所 得税有关事项的公告》) (Announcement No. 21 of 2026) (the "Notice"), together with a companion Announcement of the State Taxation Administration on Collection and Administration Matters Relating to Individual Income Tax on Offshore Trusts...

The legislative framework governing agency workers in Ireland, the Protection of Employees (Temporary Agency Work) Act 2012 (the “2012 Act”) has been in place for almost 15 years but continues to be an area that generates questions...

The Cayman Islands Government has announced 1 the Cayman Islands has submitted an application to the US National Association of Insurance Commissioners (“NAIC”) for Qualified Jurisdiction Status (“QJS”).

The UK Consumer Composite Investments (“CCI”) regime introduces a new disclosure framework for investment products made available to UK retail investors.

CIMA’s new AML and sanctions Rules introduce enhanced compliance requirements for Cayman Islands regulated entities, including private funds and mutual funds. This guide summarises the key obligations, compliance considerations and action items for CIMA registered funds ahead of the 18 September 2026 implementation date.