Cayman Islands: Fin Tech

Welcome to the Q4 2025 funds newsletter. This edition covers the topics below. We hope you will find this newsletter of interest.

The OECD's Crypto-Asset Reporting Framework ("CARF") in the Cayman Islands will take effect from 1 January 2026.

The Cayman Islands government has made significant changes to the Common Reporting Standard ("CRS") regime, as set out in the Tax Information Authority...

The Cayman Islands has committed to implementing the OECD's Crypto Asset Reporting Framework (CARF).

Regulations to implement two international tax reporting frameworks in the Cayman Islands, the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), were published yesterday, Thursday, 27 November in the Cayman Islands Legislation Gazette.

Tokenisation has moved from pilots to production for investment funds. Leading commentators are predicting that tokenisation of real world assets will quickly scale to a multi-trillion market by 2030.

This update is brought to you by our Regulatory & Risk Advisory practice group in Ireland.

Establish a compliance framework to innovate confidently and avoid regulatory missteps.

The Cayman Islands' revised Securities Investment Business Act (SIBA) introduces a clearer, more efficient regulatory framework for investment managers.