Cayman Islands
British Overseas Territory · common law · fund domicile
The world’s leading domicile for investment funds. The Cayman Islands are not on the EU list of non-cooperative jurisdictions — the difference between a structure that lasts and one that has to be explained at every bank review.
The country
A British Overseas Territory in the Caribbean, around 70,000 people, Cayman dollar pegged to the US dollar.
English as the official language, English common law.
A substantial share of the world’s hedge funds is domiciled here.
Tax and obligations
- No direct taxes: no corporate tax, no capital gains tax, no withholding tax.
- A local Registered Office is mandatory.
- Substance requirements since 2019 for certain activities.
- Automatic exchange of information under CRS and FATCA.
Registers and transparency
Registers of members and directors are kept but are not publicly accessible. A register of beneficial owners exists for the authorities. Automatic exchange of information under CRS and FATCA runs independently of that.
Company forms
Exempted Company · Segregated Portfolio Company · LLC · Exempted Limited Partnership · Foundation Company · STAR trust
What you need to know
A Cayman account does not have to be in Cayman. Singapore, London, Dubai, Hong Kong or Switzerland work just as well, and EMI providers open accounts in days rather than weeks — insisting on a local account means waiting for nothing. Substance requirements have applied since 2019 to certain activities.
Our product for this jurisdiction
Cayman Exempted Company
€7,950
Fixed price, first-year government fees included, one point of contact through to incorporation.
See scope and price