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

| Deadline | Consequence | Cost | |---|---|---| | FATCA (US) | 30-40% penalty | $100K+ on $500K account | | Tax return (UAE) | Penalties, interest | 5% + 2%/month | | Audit (if required) | Non-compliant status | Future credibility issue | | CRS update | Information not reported correctly | Potential home country taxes | | Transfer pricing | Audit, adjustment | 10-20% additional tax + penalties |

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