2026 BVI Regulatory Calendar
Be ready for regulatory filing dates.
In our 2026 calendar we list the key regulatory and corporate filing dates applicable to British Virgin Islands entities on filing and other obligations. The dates listed are those provided by British Virgin Islands regulatory authorities. For further information on any of the upcoming deadlines covered by the calendar, please contact the related contact(s) on this page.
Please find below the link to download the 2026 BVI Regulatory Calendar.
Share
Key Developments in the BVI Beneficial Ownership Regime
The BVI Business Companies and Limited Partnerships (Beneficial Ownership) (Amendment) Regulations, 2025 (the “Amendment Regulations”) were gazetted and came into effect on 1 July 2025. The Amendment Regulations introduced important changes and additions to the BVI Business Companies and Limited Partnerships (Beneficial Ownership) Regulations, 2024 (the “BO Regulations”) including, amongst other changes: providing additional categories of entities that are exempt from the requirement to file beneficial ownership information with the BVI Registrar of Corporate Affairs (the “Registrar”); changing the threshold for determination of a “subsidiary” in the relevant exemption from “more than 75%” to “75% or more”; the introduction of provisions for the imposition, effect of and withdrawal of restrictions notices; the introduction of criteria for legitimate interest access to beneficial ownership information together with a process to apply to the Registrar for an exemption from the disclosure of beneficial ownership information; and the addition of further penalty provisions in Schedule 3 to the BO Regulations. Transitional provisions: The Amendment Regulations provide that for legal entities incorporated, registered or continued prior to 1 July, 2025, they must be in compliance with the Amendment Regulations within 6 months (by 1 January 2026). Entities that failed to make their filings by the due date will not be considered to be in good standing. However, there is a moratorium on filing fees and penalties until 31 March 2026. In addition, applications for inspection of, or a copy of an entry in, a beneficial ownership register (BO Register) will not be accepted before 1 April 2026. Persons may apply for an exemption from disclosure of beneficial ownership information from 2 January 2026.
The exponential growth of hyperscale data centers, driven by surging demand for cloud computing, artificial intelligence and digital infrastructure, is reshaping the way these assets are financed. As operators seek to scale rapidly, bank debt funding is moving towards capital markets solutions. Securitisation, particularly in Asia, is emerging as a strategic tool to monetise long-term lease receivables, with offshore SPVs playing a pivotal role in enabling cross-border capital flows.
From Duty to Danger: Director Liability in the Zone of Insolvency
The Court of Appeal of the Eastern Caribbean Supreme Court (British Virgin Islands) (the “BVI Court of Appeal”) in Byers & Others v Chen Ningning[1] (“Byers”) has affirmed and provided important clarification on the extent to which directors may be held personally liable for breaching the “creditor duty”.
Acting Without Standing: Risks in Litigation
A recent judgment handed down by Mithani J in the Commercial Division of the High Court, in the Eastern Caribbean Supreme Court in ATH v UGX, THA & Ors provides useful guidance for legal practitioners and estate administrators on the rules regarding the administration of BVI estates and related questions of standing. The parties’ names are anonymised in the judgment to preserve their confidentiality.
International Women’s Day 2025 roundtable: Rights. Equality. Empowerment.
As we recognise International Women’s Day 2025, we are reminded that gender equality is not just a vision – it’s a call to action.
Recent Updates on BVI, Cayman and Bermuda laws
Entities incorporated or registered in the British Virgin Islands (BVI), Cayman Islands and Bermuda are frequently utilised in Asia. There have been a number of legislative and regulatory changes coming into force in these jurisdictions at the start of 2025, of which many clients and legal practitioners should be aware and reflect in their strategic, compliance, and financial considerations going forward. This article highlights some of those updates which are of most interest and relevance to Asian clients.
Fund Finance Laws and Regulations 2026 – BVI
The British Virgin Islands (BVI) fund finance market has seen continued growth during 2025, with increasing numbers of fund formations and general transactional activity. With a sophisticated commercial court for fast-track dispute resolution, international recognition as a well-regulated jurisdiction, a tax-neutral environment and competitive fees for incorporating, launching and maintaining investment funds, the BVI is one of the most popular offshore jurisdictions for fund formation.
Navigating the Future: A 2024 Guide to Fintech Laws and Regulations
Our fintech expert provides a broad overview of the key issues in fintech laws and regulations in the British Virgin Islands (BVI), exploring the evolving fintech landscape, funding challenges, and the regulatory frameworks that shape the industry. It also examines how fintech companies in the BVI navigate various regulatory regimes, the critical role of accessing talent and technology.
Important Update as to Filing of Annual Returns for BVI Companies
The deadline for the first filing of annual returns by companies incorporated or registered in the British Virgin Islands (BVI) is this Monday 30 September 2024.
