Cayman Islands: Fund Management/ REITs

The Cayman Islands has established itself as a premier jurisdiction for private funds, with over 18,000 regulated closed-ended funds benefiting from tax neutrality, flexible regulatory frameworks, and proximity to the United States. This comprehensive guide examines the legal structures, registration requirements, ongoing compliance obligations, and regulatory landscape that make the Cayman Islands an attractive domicile for private equity, venture capital, real estate, infrastructure and credit strategies.

Stuarts Humphries has earned recognition as a compact independent firm delivering exceptional value and expertise in fund formation, cryptocurrency investments, and regulatory compliance. Clients consistently praise the firm's responsiveness, real-world solutions, and partners who roll up their sleeves to provide personalized service. The firm strikes a unique balance between sophisticated legal advice and practical business guidance, making it a sound choice for fund managers and international investors.

For BVI investment business licence holders ("Licensees") for the reporting period ending 31 December 2025...