Article
Economic Substance Declaration Filings – May 2026
The Bermuda Economic Substance Regime has undergone significant administrative changes with the transfer of oversight from the Registrar of Companies to the Bermuda Corporate Income Tax Agency. Entities with a December 31, 2025 financial year-end face a June 30, 2026 filing deadline for their Economic Substance Declaration Forms, with new enforcement powers and penalty structures now in effect.
Conyers