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Guidance on the new Cayman Islands Beneficial Ownership Regime

The Cayman Islands’ Beneficial Ownership Transparency Act, 2023 (BOTA) came into effect on 31 July 2024. The Act aims to align the Cayman Islands' regime with global standards such as the US Corporate Transparency Act. This act replaces the previous beneficial ownership reporting regime introduced in 2017 and introduces several key updates to align with international standards. The new regime mandates more comprehensive transparency measures concerning beneficial ownership to combat money laundering, tax evasion, and terrorist financing.

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There is no statutory codification in the Cayman Islands of the general duties, obligations and liabilities owed by directors to Cayman Islands exempted companies.
Companies incorporated in the Cayman Islands are amongst the most popular offshore holding structures in the world due to the political and economic stability of the...
All exempted limited partnerships (ELPs) registered in the Cayman Islands are subject to the continuing obligations set out in the Exempted Limited Partnerships Act (ELP...
All exempted companies incorporated in the Cayman Islands are subject to the continuing obligations set out in the Companies Act.
Any Cayman Islands exempted company (the most common Cayman corporate vehicle limited by shares) may be registered as a segregated portfolio company (an SPC) under the...
One of the reasons why the Cayman Islands is a leading offshore jurisdiction is the flexibility of Cayman Islands companies.
The Exempted Limited Partnership Act (the ELP Act) governs the formation of exempted limited partnerships (ELPs) in the Cayman Islands and contains provisions relevant...
The Cayman Islands limited liability company (LLC) is a corporate vehicle closely aligned with the Delaware limited liability company. This guide sets out the key...
The Cayman Islands Director Registration and Licensing Act (the Act) requires directors of Cayman “covered entities” to register or become licenced by the Cayman Islands...
The “non-domicile” regime has been available to Cyprus tax resident individuals since the 2016 tax year and is based on the combined operation of the Cyprus Income Tax...
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