《2025年英屬維京群島有限合夥企業（財務報表）法令》已生效。該法令要求英屬維京群島的有限合夥企業向其註冊代理人提交簡式年度財務報表。此前，根據2023年推出的立法，這項義務僅適用於英屬維京群島的商業公司。該法令規定，有限合夥企業的財務年度結束後，必須在九個月內提交財務報表，且該報表不會公開。首批財務報表將於2025年12月提交。


BVI: Limited partnerships must now file annual returns

The British Virgin Islands (BVI) Limited Partnership (Financial Return) Order 2025 has been brought into force. It requires BVI limited partnerships to file a short-form annual financial return to their registered agents. This obligation had previously applied only to BVI business companies, following legislation introduced in 2023. The returns, which will not be made publicly available, will be due from the end of a limited partnership's financial year and must be filed within nine months. The first such returns are due in December 2025.

Ogier
BVI Financial Services Commission (BVI FSC)
BVI FSC (Order, PDF)