Some Approaching deadlines
- 30 June: Deadline for filing the Investment Funds Annual Sub-Fund Profile Return on the Central Bank's ONR.
- 1 July: FATCA withholding start date for FDAP (Fixed or determinable annual or periodical payments such as US source interest, dividends, royalties).
- 22 July: End of transitional period for EU AIFM. Non-EU AIFM can continue to market both EU and non-EU AIF to professional investors – additional reporting obligations apply.
This list does not cover ad hoc filings or filings of annual accounts (and related documents) and semi-annual accounts because these filing dates will vary to reflect the particular year-end.
The Central Bank has published the following on AIFMD reporting. AIFMs reporting frequency depends on the Assets Under Management (AUM) and the first submission dates depends on their reporting frequency).
- First Reporting Dates for returns under Regulation 4(3)(d) and Regulation 25 of the European Union (Alternative Investment Fund Managers) Regulations 2013
- First reporting periods for Authorised AIFMs, Non-EU AIFMs under Private Placement Regime and Registered AIFMs under Article 3(3)(d) and 24(1),(2) and (4) of the AIFMD and their AIFs