The Authority on Offshore

Cayman Islands Structuring, Funds & Trusts

Independent analysis, primary source data, and engineering-grade tools for navigating the world's leading offshore financial center. We cut through marketing fluff with hard figures and specific legal nuances.

Latest Briefings

Funds

CIMA's 2024 Regulatory Enforcement Trends

Analysis of recent CIMA administrative fines and what they signal for AML/CFT compliance expectations this year.

Incorporation

Exempted Company vs. LLC: Structuring Choice

A comparative breakdown of the two most popular corporate vehicles in Cayman, comparing statutory flexibility and governance.

Investment Funds Archive

The Cayman Islands domiciles over 70% of the world's offshore hedge funds. Explore the mechanics.

Mutual Funds Act Primer

Understanding registration vs. licensing under the primary funds legislation.

Private Funds Act Compliance

Valuation, audit, and safekeeping rules for closed-ended vehicles.

Master-Feeder Architecture

Diagramming the classic US taxable/tax-exempt bifurcation structure.

Trust & Wealth Structuring

STAR trusts and reserved powers legislation set Cayman apart for high-net-worth estate planning.

The STAR Trust Advantage

How Special Trusts (Alternative Regime) operate without beneficiaries.

Reserved Powers (Section 14)

Retaining investment control without invalidating the trust structure.

Private Trust Companies (PTC)

Establishing a dedicated corporate trustee for a family office.

Corporate Mechanics

Foundation Companies

The hybrid vehicle driving Web3 and DAO structuring in the Caribbean.

Economic Substance Rules

Navigating the International Tax Co-operation Act requirements.

SPC Statutory Ring-Fencing

Isolating liability across diverse asset portfolios within one company.

Interactive

Engineering-Grade Calculators

We've built 10+ interactive tools to model regulatory fees, timeline expectations, and structural viability. No sign-up required.

View All Tools

Cayman by the Numbers (2024)

13,000+

Registered Mutual Funds

16,000+

Registered Private Funds

Top 10

Global Financial Center

Source: CIMA Statistical Digest (Q1 2024)

Regulatory Horizon

Upcoming legislative changes impacting the jurisdiction.

Cayman's Anti-Money Laundering and Countering the Financing of Terrorism (AML/CFT) regime is heavily scrutinized by the Financial Action Task Force (FATF). Compliance is rigorously enforced.

Read the AML update

Tax Neutrality Explained

How Cayman achieves tax neutrality without being a "tax haven".

The Cayman Islands does not levy income tax, corporate tax, capital gains tax, or withholding tax on entities operating within its borders. Revenue is generated via consumption taxes, import duties, and corporate registration fees.

Read the mechanics

Web3 & Crypto in Cayman

Why VASP registration and Foundation Companies are the industry standard.

The Virtual Asset (Service Providers) Act defines the regulatory perimeter for crypto exchanges, custodians, and token issuers operating in or from within the Cayman Islands.

VASP Guide

Director Duties

Fiduciary responsibilities under common law and statute.

The duties of a director of a Cayman Islands Exempted Company are deeply rooted in English common law, emphasizing loyalty, care, and independent judgment.

Read the guide

Fund Governance

The role of independent directors in offshore funds.

Institutional investors demand robust governance to ensure their capital is protected from manager conflicts of interest. In Cayman, this is achieved via Independent Directors.

Governance overview

FATCA & CRS

Automatic Exchange of Information reporting requirements.

The Cayman Islands is fully committed to the Automatic Exchange of Information (AEOI), implementing both US FATCA and the OECD's Common Reporting Standard (CRS).

AEOI Guide

Insolvency & Restructuring

Provisional liquidation as a restructuring tool.

When a Cayman company faces distress, the jurisdiction offers highly flexible restructuring tools, most notably the "light-touch" provisional liquidation regime.

Restructuring overview