Cayman Islands: Corporate/Commercial Law

The Churches Incorporation (Amendment) Act, 2025 is in force following the recent publication of the Commencement Order by Cabinet.

Non-profit organisations are regulated pursuant to the Non-Profit Organisations Act (2020 Revision) and associated regulations (the "Act").

Donations for 2023 were presented to each charity during an internal event hosted at the Walkers headquarters in Grand Cayman.

The Cayman Islands operates as a common law jurisdiction based on the English model, offering diverse corporate vehicles including exempted companies, limited liability companies, and exempted limited partnerships. With no income, corporate, or capital gains taxes, the jurisdiction provides flexible structures for international business operations while maintaining robust regulatory frameworks for corporate governance, employment law, and anti-money laundering compliance.

The IBA Private Investment Funds Conference in London revealed a private capital industry no longer positioning for short-term correction, but adapting to a structurally different landscape. From AI's firm embedding in fund operations to the decisive shift toward DPI as the primary performance metric, market participants are navigating tighter economics, tougher LP negotiations, and a more disciplined investor mindset while embracing innovation around liquidity solutions and strategic consolidation.

The Department for International Tax Cooperation (DITC) has issued an industry advisory confirming that the Tax Information Authority (TIA)...

The Cayman Islands introduced significant regulatory changes in Q1 2026, including increased annual fees for regulated entities, extended deadlines for Common Reporting Standard compliance, and a new statutory framework for tokenised fund structures.

This edition of Conyers Coverage examines critical regulatory developments affecting Cayman Islands insurers, including the Legal Services Act's implications for insurance managers and in-house counsel, CIMA inspection trends, and evolving AML and beneficial ownership requirements. The newsletter also explores the growing market for funding agreements and analyzes key conditions precedent in financing transactions involving Cayman reinsurers, while highlighting findings from the Society of Actuaries report

This guide summarises the registration obligations of in-house counsel employed by insurance companies under the Anti-Money Laundering Regulations (2025 Revision) (AMLRs) and the Legal Services Act (2020 Revision) (LSA).

Stuarts Humphries has earned recognition as a compact independent firm delivering exceptional value and expertise in funds counsel, cryptocurrency investments, and regulatory compliance. Clients praise the firm's responsive service, real-world solutions, and partners who roll up their sleeves to provide personalized attention. The firm strikes a unique balance between business acumen and legal expertise while offering substantial value compared to larger competitors in the jurisdiction.

The IBA Private Investment Funds Conference in London revealed a private capital industry no longer positioning for short-term correction, but adapting to a structurally different landscape. From AI's firm embedding in fund operations to the decisive shift toward DPI as the primary performance metric, market participants are navigating tighter economics, tougher LP negotiations, and a more disciplined investor mindset while embracing innovation around liquidity solutions and strategic consolidation.

Jersey and Guernsey have, over several decades, established themselves as highly credible, well-regulated international finance centres.