The British Virgin Islands Financial Services Commission (BVI FSC) has made important amendments to the annual return for fiduciary services businesses, which has now been renamed the trust and corporate services provider (TCSP) annual return. As well as legal persons and legal arrangements to which they provide services, TCSPs now have to enter their liquidity and debt ratios; a new fitness and propriety declaration; board governance; key record-keeping requirements; business categories; details of the true size, complexity and diversity of activities; details of management of a managed trust company; additional data on beneficial ownership of legal persons and legal arrangements by way of control; director, senior officer and protector appointments; and jurisdictions and industries listed as high-risk for money laundering. The first such returns are due by 31 January 2026.

新聞連結：【2025/10/4 BVI FSC (PDF)】