Календарь регуляторных сроков для семейного офиса

Календарь соответствия требованиям для семейного офиса

Ежегодный Календарь RAKEZ Family Office

Q1 (Январь - Март)

January 31:
- ✅ FATCA Form 8938 due (US persons)
- ✅ FBAR due (US persons, accounts >$10K)
- ✅ Prior year K-1 statements received from PE funds
- Action: Gather all tax documents

February 28:
- ✅ Deadline for FATCA withholding adjustments
- ✅ CRS self-certification renewal (if required)
- Action: Update beneficiary information with bank

March 15:
- ✅ Estimated tax payment Q1 (US residents)
- ✅ UAE corporate tax return due (9% corporate tax if applicable)
- Action: File UAE tax return, pay taxes

Q2 (Апрель - Июнь)

April 15:
- ✅ US personal tax returns due (US persons)
- ✅ UAE corporate tax payment due
- ✅ Russian tax return due (if Russian tax resident)
- Action: Submit all country tax returns

May 31:
- ✅ Family office annual audit (if AUM >$10M)
- ✅ Audit report delivery to board
- Action: Distribute audit to stakeholders

June 30:
- ✅ Mid-year portfolio review
- ✅ Rebalancing assessment
- ✅ Performance reporting to family
- Action: Family Council meeting

Q3 (Июль - Сентябрь)

July 15:
- ✅ Estimated tax payment Q2 (US residents)
- ✅ Interim financial statements review
- Action: Check cash flows, adjust spending

August 31:
- ✅ PE fund K-1 statements (preliminary)
- ✅ Alternative investment valuations updated
- Action: Update portfolio valuations

September 30:
- ✅ 9-month operational review
- ✅ Annual budget finalization for next year
- Action: Adjust spending plans if needed

Q4 (Октябрь - Декабрь)

October 15:
- ✅ Estimated tax payment Q3 (US residents)
- ✅ Annual transfer pricing documentation preparation
- Action: Compile related party transaction records

November 30:
- ✅ Year-end investment strategy review
- ✅ Tax-loss harvesting execution (if applicable)
- ✅ Dividend distribution planning
- Action: Plan final year transactions

December 31:
- ✅ YEAR-END: Final valuations
- ✅ YEAR-END: Crypto holdings snapshot (if applicable)
- ✅ YEAR-END: Cut-off for all transactions
- ✅ YEAR-END: Prepare for year-end close
- Action: Don't procrastinate!

January 1 (Next Year):** - ✅ New year preparation begins

Multi-Year Compliance Calendar

Every 3 Years (Major Review)

• Comprehensive family office governance audit
• Legal document review (wills, trusts, constitutions)
• Tax structure optimization
• Banking relationship review
• Insurance coverage assessment

Cost: $25K-$50K

Every 5 Years

• Comprehensive business plan update
• Market condition reassessment
• Alternative investment portfolio review
• Family office benchmarking study
• Long-term strategy refresh

Cost: $15K-$30K

Missed Deadline Consequences

Practical Compliance Management

Option 1: DIY (Not Recommended) - Founder tracks all deadlines - Self-manage filings - Risk: Missing deadlines, errors - Cost: $0 (but high risk)

Option 2: Accountant/Advisor Support - Hire UAE CPA firm - They manage calendar, filings - Recommended approach - Cost: $10K-$30K annually

Option 3: Outsourced Compliance Service - Dedicated compliance manager - Manages all regulatory requirements - Premium service - Cost: $30K-$50K annually

Recommended Approach

Hire UAE-based CPA firm specializing в family offices:
- They know all deadlines
- Coordinate multi-jurisdiction filings
- Prevent costly mistakes
- Cost ~$15K-$25K/year is worthwhile investment

Track all deadlines in shared calendar (family office team)
Assign responsibilities clearly
Monthly compliance check-in meetings