Compliance guide
Compliance calendar: deadlines over a family office's year
Updated: · Leutrim Miftaraj, FLIORE · Editorial standards · Other languages: Deutsch · Español · Français
Short answer
A compliance calendar brings together all of a family office's recurring and one-off deadlines: AEOI/CRS and FATCA reports, register updates, reports to the foundation supervisory authority, tax returns, periodic KYC reviews, expiring identity documents and powers of attorney, and capital calls. What matters is that every deadline has a responsible person, a lead time and evidence of completion.
Why a separate calendar is needed
Deadlines in a family office come from many sources: tax law, anti-money laundering law, company and foundation law, contracts and fund documents. They concern different countries and structures. In personal diaries or scattered spreadsheets they get lost as soon as someone is absent. A central calendar makes deadlines visible, assigns responsibility and creates evidence for audits.
Recurring reporting deadlines
| Obligation | Switzerland | Germany | Austria |
|---|---|---|---|
| AEOI/CRS report of reporting financial institutions | By 30 June to the FTA (ESTV) | By 31 July to the BZSt | By 30 June to the tax office (GMSG) |
| FATCA | Directly to the IRS (Model 2) | By 31 July to the BZSt (Model 1) | Directly to the IRS (Model 2) |
| Register of beneficial owners | Transparency register (TJPG) since 1 October 2026: initial registration, then report every change | Report changes without delay | Annual review under the WiEReG |
| Foundation supervision | Annual report as required by the supervisory authority | Under state foundation law | Foundation auditor annually (private foundation) |
Deadlines arising from the mandate itself
- Periodic KYC review according to the risk rating.
- Expiring passports and identity cards of family members and officers.
- Time-limited powers of attorney and signing authorities.
- Capital calls under fund commitments and due dates of loans.
- Shareholders' meetings, foundation board meetings and the companies' year-end closings.
- Notice periods of insurance policies, leases and mandates.
Making the calendar reliable
- Capture every source of deadlines: laws, contracts, fund documents, articles.
- Assign a responsible person and a deputy to every deadline.
- Set lead times, for example six weeks for reports and 60 days for identity documents.
- Document completion with date and evidence.
- Send management a monthly overview of upcoming and overdue deadlines.
In FLIORE
FLIORE's compliance calendar brings together deadlines from nine sources: controls, KYC reviews, KYC records, governance deadlines, documents, powers of attorney, capital calls, tasks and beneficial owners. Archived mandates are left out. The calendar can be subscribed to as an ICS file in Outlook or Google Calendar.
At a glance
| Sources of deadlines | Tax, anti-money laundering, company and foundation law, contracts, funds |
|---|---|
| Required for every deadline | Responsible person, lead time, evidence of completion |
| Typical lead time | Four to eight weeks for reports |
Terms on this page
- Beneficial owner
- The natural person who ultimately owns or controls a company, foundation or trust, or on whose behalf a transaction is carried out.
- Capital call
- A request by a private equity or infrastructure fund to its investors to pay in part of their committed capital.
Frequently asked questions
Which deadline is missed most often?
In practice, expiring identity documents and time-limited powers of attorney. They only come to light when a bank blocks a transaction. An automatic reminder with 60 days' lead time prevents this.
Do tax returns belong in the compliance calendar?
Yes, at least the deadlines and extensions. In Switzerland deadlines differ from canton to canton, and in Germany and Austria depending on the advisory mandate.
Who should own the calendar?
Often the compliance function or the CFO. A deputy is important so that the calendar keeps working during absences.
Is a shared Outlook calendar enough?
For a few deadlines, perhaps. As soon as evidence, responsibilities and reporting are needed, a plain appointment calendar reaches its limits. A single source that can be subscribed to in personal calendars makes sense.
How do deadlines differ from controls?
A deadline has a fixed date, such as a report by 30 June. A control is a recurring check, such as the half-yearly review of access rights. Both belong in the same calendar so that nothing is lost between tax, compliance and operational matters.
Sources
- Swiss Federal Tax Administration (FTA) – automatic exchange of information
- German Federal Central Tax Office (BZSt) – CRS and FATCA
- Austrian Federal Ministry of Finance – GMSG and WiEReG
- IRS – Foreign Account Tax Compliance Act (FATCA)
This page provides orientation and does not replace legal or tax advice. The cited legal sources in their applicable version are authoritative.
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