Bermuda: Income Tax

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Kennedys' Q4 2025 Regulatory Round-up (Insurance Focus)

Welcome to Kennedys' quarterly regulatory round-up. In this issue we will summarise the key regulatory updates from Q4 2025 which relate to insurers.

Bermuda Insurance

KL

Kennedys Law LLP

Bermuda Public Companies Update – Winter 2026

This edition of the Bermuda Public Companies Update summarises significant transactions involving Bermuda companies listed on the New York Stock Exchange (NYSE) and Nasdaq in the second half of 2025.

Bermuda Commercial

C

Conyers

Bermuda: Corporate Income Tax Credits

On 21 November 2025, the Government of Bermuda tabled the Tax Credits Act 2025 (the "TCA").

C

Conyers

Bermuda Corporate Income Tax: Public Consultation On Proposed Tax Credits

On 4 September 2025, the Government of Bermuda launched a public consultation on draft legislation proposing the introduction of three new tax credits under the Corporate Income Tax regime.

C

Conyers

Credit Where Its Due: Bermuda's Tax Reform Unpacked

KL

Kennedys Law LLP

An Introduction To Offshore Trusts

Bermuda Litigation

A

Appleby

Norway Bulletin 2025

Worldwide Commercial

C

Conyers

Bermuda's Third Consultation On Corporate Income Tax Administration

H

Harneys

Newsletters Bermuda Public Companies Update, Winter 2025

Bermuda Commercial

C

Conyers

Bermuda Public Companies Update, Winter 2025

Bermuda Commercial

C

Conyers

Top 5 Bermuda Publications Of 2024

Bermuda Litigation

C

Conyers

Annual Filings To Be Used For Corporate Income Tax Registration

W

Walkers

Administration Of Bermuda's Corporate Income Tax Act 2024

CO

Carey Olsen

Establishment Of Bermuda's Corporate Income Tax Agency

CO

Carey Olsen

Legal Services Act Fully In Force: Implications For The Cayman Islands Insurance Market

Bermuda Insurance

C

Conyers

The Tort Of Deceit, Double Actionability And Renvoi; The Decision In Bidzina Ivanishvili & Ors v Credit Suisse Life (Bermuda) Ltd 2025 UKPC 53

Bermuda Litigation

C

Conyers

Bermuda Public Companies Update – Winter 2026

Bermuda Commercial

C

Conyers

Bermuda's New Beneficial Ownership Regime: Key Takeaways From The Captive Education Summit

Bermuda Commercial

C

Conyers

A Guide To Blockchain And Cryptocurrency Laws And Regulations 2026: Bermuda (GLI Chapter)

Bermuda Technology

CO

Carey Olsen

Private Wealth And Private Client: Bermuda

In-Depth: Private Wealth and Private Client (formerly The Private Wealth & Private Client Review) provides an incisive global overview of the key legal and practical issues affecting the management of private client wealth.

A

Appleby

Bermuda Corporate Income Tax: Considerations For Captive Insurers

The Corporate Income Tax Act 2023, was enacted on 1 January 2024 and on 1 January 2025, the operating provisions of this legislation will be effective for fiscal years beginning on or after 1 January 2025.

W

Walkers

Shipping And Bermuda's Corporate Income Tax Act

The Corporate Income Tax Act 2023 (the "Tax Act") imposes corporate income tax on certain Bermuda-based entities.

Bermuda Transport

CO

Carey Olsen

Bermuda Corporate And Finance Update Q2 2024

Our corporate team outline the latest developments within the corporate and finance market in Bermuda including Bermuda's Corporate Income Tax Act 2023.

CO

Carey Olsen

Bermuda To Create Corporate Income Tax Agency

CH

Cox Hallett Wilkinson Limited

Guide To Bermuda Partnerships

Bermuda Commercial

BL

BeesMont Law Limited

Norway Bulletin 2024

Worldwide Commercial

C

Conyers

Bermuda Multinational Enterprises Grapple With New Corporate Income Tax Regime

KH

Kroll

Bermuda Introducing Corporate Income Tax For Multinational Enterprise Groups

H

Harneys

Bermuda Corporate Income Tax To Come Into Force In January 2025

KL

Kennedys Law LLP

Government Of Bermuda Consulting On Possible Introduction Of Corporate Income Tax

C

Conyers

Economic Substance Declaration Filings – June 2023 Alert

Bermuda Commercial

C

Conyers

2023 Speech From The Throne Guide

Bermuda Commercial

BL

BeesMont Law Limited

The Corporate Taxation Impact On Bermuda's ILS Sector

O

Ocorian

Government Of Bermuda Consulting On Possible Introduction Of Corporate Income Tax

In response to the Pillar Two global minimum tax rules (the GloBE Rules) set out by the Organisation for Economic Co-operation and Development (OECD)...

C

Conyers

Economic Substance Declaration Filings – June 2023 Alert

The Economic Substance Act 2018 (the "Act") requires Bermuda-based entities that are carrying on a "relevant activity" in a relevant financial period and entities claiming "non-resident entity" status...

Bermuda Commercial

C

Conyers

2023 Speech From The Throne Guide

Gretchen Tucker is a Bermuda and UK (non-practicing) qualified barrister and the Head of Regulatory & Risk Management at BeesMont Law Limited.

Bermuda Commercial

BL

BeesMont Law Limited

The Corporate Taxation Impact On Bermuda's ILS Sector

The Government of Bermuda recently announced the possible introduction of corporate income tax in Bermuda once it has conducted a series of consultations.

O

Ocorian

Possible Introduction Of Corporate Income Tax In Bermuda

KL

Kennedys Law LLP

Bermuda Government Announces Potential Overhaul Of Employment Taxes

In a Pre-Budget Report (PBR) announced to Parliament last week, the Government has set out its priorities for next year's budget. These include proposals to increase revenues...

Bermuda Employment

CO

Carey Olsen

Global Tax Initiatives – A Bermuda Perspective

With governments' financial resources under increasing strain, Bermuda counsel Ashley Fife explores how this is impacting developments in international taxation and identifies those most pertinent...

CO

Carey Olsen

Tax Country Guide: Bermuda

Bloomberg Tax Country Guides provide overviews of the tax regimes of more than 200 jurisdictions.

A

Appleby

Economic Substance Q4 2021

In the last Appleby Asia Alert, we looked at amendments to Bermuda's economic substance regime that brought all partnerships, including those which do not elect to have separate legal personality...

A

Appleby

Economic Substance Update Q1 2021

A

Appleby

Economic Substance Update Q3 2020

Worldwide Finance

A

Appleby

Frequently Asked Questions: Bermuda Economic Substance Requirements

CO

Carey Olsen

Overview Of Bermuda Economic Substance Requirements

Bermuda Commercial

W

Walkers

C

Conyers

Real Estate Guide For International Buyers

Bermuda Real Estate

A

Appleby

Chambers Private Wealth 2019: Bermuda

Bermuda Wealth Mgt

C

Conyers

Mauritius Government Tables National Budget

Bermuda Government

A

Appleby

OECD's Reporting Standard: Collateral Damage

Bermuda Wealth Mgt

A

Appleby

OECD's Country-By-Country Reporting Regime

Bermuda Wealth Mgt

A

Appleby

Bermuda And International Transparency

BL

BeesMont Law Limited

Bermuda’s Trust Law: Ticking All The Right Boxes

Bermuda Wealth Mgt

A

Appleby

UK FATCA: Reporting Requirements For Bermuda Trusts

Bermuda Wealth Mgt

A

Appleby

Bermuda Signs FATCA Model 2 IGA With The UK

Bermuda Wealth Mgt

A

Appleby

Cayman Reaches FATCA Agreement With The US

Bermuda Wealth Mgt

A

Appleby

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What To Do When You Receive A Notice Of Non-Compliance: Advanced Strategies To Comply With A Canadian Tax Audit, Fixing Honest Tax Mistakes, Resolving CRA Audits, And Canadian Crypto Tax Challenges While Avoiding Costly CRA Penalties

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Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Expanding Minister Of National Revenue Powers During Reassessments Under Income Tax Act, Subsection 152(9) – Perspective From Canadian Tax Lawyer

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Rotfleisch & Samulovitch P.C.

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

United States Tax

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Rotfleisch & Samulovitch P.C.

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

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Rotfleisch & Samulovitch P.C.

A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec

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Rotfleisch & Samulovitch P.C.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

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Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

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Rotfleisch & Samulovitch P.C.

A Guide To Canadian Corporate Dividend Tax Strategy

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Rotfleisch & Samulovitch P.C.

Crypto Tax Trap: Financial Products, Services Offered By US-Based Family Offices And Crypto Asset Management Firms May Prove Unworkable For Taxes Due To CRA For Canadian Cryptocurrency Investors

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Rotfleisch & Samulovitch P.C.

Blake v. Ahmed (2025 BCCA 384) – The Court Of Appeal Reaffirms Limits On Taxpayer Claims And Pseudo-Legal Arguments

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Rotfleisch & Samulovitch P.C.

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Crowley Law LLC

Do You Know The Tax Changes To Come In 2025? Here's How To Prepare Right Now. (Video)

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Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

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Foley & Lardner

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