Technical Brief for Investment Funds Cayman Islands 2025

Once registered under the Cayman Islands Companies Act (As Revised), a segregated portfolio company (“SPC”) can operate segregated portfolios (“SPs”) with the benefit of statutory segregation of assets and liabilities between portfolios. The principal advantage of an SPC over a standard exempted company is to protect the assets...

Irrevocable trusts are a crucial instrument in estate planning, particularly in jurisdictions like the Cayman Islands, known for its robust legal framework and favourable tax environment. An irrevocable trust in the Cayman Islands is a legal arrangement where assets are transferred by a grantor or settlor to a...

Default judgments and summary judgments are judgments made by a court without the need for a claim to go to full trial. Judgment can therefore be obtained more swiftly and cost-effectively compared to if the claim proceeded through to trial. It should be noted that a key difference...

The Cayman Islands, renowned as a global financial hub, hosts a diverse array of financial institutions and entities engaged in banking, insurance, investment management, and other financial services. To maintain its stature and protect its reputation, the Cayman Islands Monetary Authority (“CIMA”) has been conducting regular on-site inspections...