Our summary of upcoming filing deadlines across the jurisdictions that Marbury services.

Entities are reminded of their obligation to file their BVI Annual Financial Return (AFR) within nine months of the financial year end. Please see the below table of key AFR dates for the most common financial year periods and the applicable due and filing deadlines commencing financial year end (FYE) 31 December 2024. Our original […]

Special Purpose Vehicles (SPVs) are the workhorses of the financial structuring industry, long served as a mechanism for isolating “ringfencing” financial risk and safeguarding parent entities. Today, however, their role has evolved far beyond risk mitigation. SPVs are now central to structuring sophisticated investment strategies, streamlining capital deployment, and navigating increasingly complex regulatory landscapes.

From venture capital and private equity to infrastructure and securitisation, SPVs offer a flexible and efficient platform for deal execution and asset management. Yet, as their strategic importance grows, so too does the complexity of managing them—particularly across multiple jurisdictions.

Jurisidiction Filing type Filing deadline Applicable entities Documents required for filing Authority Seychelles 1st Bi-Annual Accounting Records Submission 31 July 2025 All Seychelles companies Accounting records/documentation underpinning a transaction, including but not limited to:bank statements;receipts;invoices;vouchers;title documents;contracts and agreements; andledgers Registered Agent Cayman Islands CRS/FATCA Reporting for all Financial Institutions 31 July 2025 FATCA/CRS Reporting entities […]

Introduction Dividend payments are a key mechanism for returning value to shareholders. In this article we take a look at general principles governing the process, applicable laws and financial determinations to be made in three jurisdictions: the British Virgin Islands (BVI), Cayman Islands and Hong Kong. In each jurisdiction distributions by dividend are governed by […]

The British Virgin Islands Financial Services Commission (FSC) announced a 6-month extension for companies incorporated prior to 1 January 2025, to file their Register of Members and Register of Beneficial Owners with the BVI Registry. The deadline has been extended from 30 June 2025 to 31 December 2025. Whilst this extension provides additional time for compliance, […]

On 14 May 2025 the Legislative Council of the Hong Kong Special Administrative Region (Hong Kong SAR) enacted the Amendment Ordinance 2025 (the Ordinance), introducing a streamlined inward company re-domiciliation scheme. Under the Ordinance, foreign-incorporated entities can transfer their domicile to Hong Kong SAR while preserving their corporate identity and operational continuity, provided they satisfy […]

As regulatory oversight intensifies, service providers must remain vigilant in their customer due diligence (CDD) processes to ensure compliance with evolving inspection standards.

In relation to the Amendments to the BVI Business Companies Act: Changes to Beneficial Ownership Regulations and the new Register of Members and Register of Directors Filing Requirements, we have compiled a list of frequently asked questions Marbury’s Comsec and Compliance Teams have encountered when assisting clients to review and update their new Register of Members (ROM) and Beneficial Ownership Registers (BOR) ahead of the 30 June 2025 *31 December 2025 deadline.

In an era of increasing regulatory complexity and escalating compliance costs, fund managers seeking a jurisdiction that offers flexibility without compromising credibility may find the British Virgin Islands (BVI) Approved Manager regime to be an ideal solution. Recognised by the BVI Financial Services Commission (FSC), this light-touch framework provides emerging managers with an efficient and […]