ARTICLE
9 July 2025

Cayman Funds Newsletter Q2 2025

SH
Stuarts Humphries

Contributor

Stuarts is a leading offshore law firm in the Cayman Islands specialising in investment funds and offering fully integrated corporate and commercial advice from a team of experienced, award-winning attorneys. Whether it's navigating the complexities of Fintech, cryptoassets, real estate, investment funds, M&A's, regulatory, banking, company incorporation, dispute resolution, immigration, or any other business challenge, Stuarts have the expertise and experience to guide you toward success. At Stuarts, our team are known for world-class responsiveness, efficiency, and cost-effectiveness; working closely with clients from around the world to solve their most complex business challenges, transactions and obligations. Our proven track record in advising leading international law firms, investment managers, investment companies and high-net-worth individuals is a result of the deep understanding of our markets and our clients’ needs.
The Cayman Islands' revised Securities Investment Business Act (SIBA) introduces a clearer, more efficient regulatory framework for investment managers.
Cayman Islands Finance and Banking

Welcome to the Q2 2025 funds newsletter.

This edition covers the topics below. We hope you will find this newsletter of interest.

  • Cayman's SIBA: A Game Changer for Investment Managers
  • Tokenised Funds in the Cayman Islands
  • 2025 Regulatory Filing Deadlines
  • FATCA and CRS Deadlines 2025
  • Latest Investments and Securities Figures
  • Stay Compliant with our AML & Compliance Training
  • Stuarts Ranked Leading Firm in Chambers Global Guide 2025
  • Funds Publications
  • Our Podcasts & Videos
  • Events

Cayman's SIBA: A Game Changer for Investment Managers

The Cayman Islands' revised Securities Investment Business Act (SIBA) introduces a clearer, more efficient regulatory framework for investment managers. With a streamlined registration process, defined scope of covered activities - including virtual assets - and alignment with Economic Substance requirements, SIBA enhances regulatory certainty and global credibility.

Read more

Tokenised Funds in the Cayman Islands

The tokenisation of investment funds holds the potential to modernise financial infrastructure, enhance market efficiency, and significantly broaden investor access. By combining the legal and regulatory rigour of Cayman Islands fund structures with the speed and transparency of blockchain technology, tokenised funds are poised to play an increasingly important role in the evolution of asset management.

Read more

2025 Regulatory Filing Deadlines

Please be aware of the 2025 regulatory filing deadlines for all Cayman-domiciled entities - including funds, registered companies, and financial institutions - under the CRS, FATCA, and Economic Substance regimes with the Cayman Islands' Department for International Tax Cooperation (DITC). The new beneficial ownership regime is now in effect, requiring immediate compliance to avoid penalties. Director registration renewals or cancellations must be completed via CIMA's online portal using existing credentials. Additionally, the CRS list of Reportable Jurisdictions has been updated—regularly reviewing the DITC Updates Bulletin is advised. For support, contact your usual Stuarts attorney or Jon McLean, Head of Banking & Regulatory.

Read more

FATCA and CRS Deadlines

Cayman Islands financial institutions have until 31 July 2025 to complete their FATCA reporting, CRS reporting and CRS filing declaration. Key FATCA and CRS Deadlines for 2025 are:

  • 31 July 2025: CRS Reporting
  • 31 July 2025: CRS Filing Declaration
  • 31 July 2025: FATCA Reporting
  • 15 September 2025: CRS Compliance Form

If you require assistance, please contact our Head of Banking & Regulatory, Jon McLean.

Latest Investments and Securities Figures

Most regulated sectors in the Cayman Islands have continued on a steady path over the last 12 months with Private Funds up 3.5%. Funds may have previously been discouraged to set up the investment manager in the Cayman Islands due to the new economic substance rules. However, there are sensible solutions to meet the economic substance requirements and we encourage funds to discuss the options with us.

Read more

Stay Compliant with our AML & Compliance Training

Stuarts offers CIMA-compliant AML and compliance training for financial services professionals in the Cayman Islands. This annual training covers Anti-Money Laundering (AML), Counter Terrorism Financing (CTF), Proliferation Financing (PF), and Sanctions, as required by CIMA for Directors, AML Officers, Senior Management, and relevant staff. Sessions are led by Reuben Foster, former CIMA Chief Analyst and now Head of Group Compliance at Stuarts. To book your training, contact Jon McLean or Reuben Foster today.

Stuarts Ranked Leading Firm in Chambers Global Guide 2025

Stuarts Humphries has been ranked as a leading law firm for Investment Funds in the Chambers Global Guide 2025, with Managing Director and Head of Funds, Chris Humphries, recognised as a Leading Individual. The firm was praised for its expertise in fund formation, restructuring, and regulatory compliance, with clients highlighting the team's responsiveness, commercial insight, and practical advice. Chris was commended for his leadership, market knowledge, and hands-on approach. The rankings reflect Stuarts' growing reputation as a trusted advisor in the Cayman Islands' investment funds space.

Read more

Funds Publications

Our Podcasts on Mutual Funds & Private Funds

Stuarts released podcasts on the Registration of Private Funds and Mutual Funds in the Cayman Islands. The podcasts include a brief summary on; the types of private funds (including non-fund arrangements) and mutual funds in the Cayman Islands and their registration requirements.

Podcast - Mutual Fund Registration in the Cayman Islands

Podcast - Private Fund Registration in the Cayman Islands (Part 1)

Podcast - Private Fund Registration in the Cayman Islands (Part 2)

Our Videos on Investment Funds

View our recently released videos on the registration of private funds, mutual funds and crypto funds in the Cayman Islands. The videos include a brief summary on the types of funds (including non-fund arrangements) and their registration requirements.

Video - Private Funds in the Cayman Islands

Video - Mutual Funds in the Cayman Islands

Video - Crypto Funds in the Cayman Islands

Video & Podcast Hub

Events

Upcoming

  • 19-28 September 2025: Southampton Boat Show. Reach out to Chris Humphries if you would like to connect.
  • 6-9 October 2025: Chris Humphries and Megan Wright will be in New York. Reach out if you would like to connect.

Recent

  • 7-8 May 2025: Going Global Conference, Miami. In addition to co-hosting a booth with Cayman Enterprise City ("CEC") at the event, Megan Wright, Partner & Head of Corporate, participated in a discussion with Chris Morgan, CEC's Head of Global Mobility, on "Expanding Globally: Why the Cayman Islands is Your Ideal Offshore Hub."

Originally Published 30 June 2025

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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