Regulatory Blog

On 21 January 2026, the Cayman Islands Department for International Tax Cooperation announced an extension for certain reporting deadlines under the Amended Common Reporting Standard. This applies to Cayman Financial Institutions required to register and maintain information on the DITC Portal.

On 26 January 2026, the Council of the EU announced the publication of the draft Regulation to phase out Russian pipeline gas and LNG imports. The Regulation operates as an amendment to Regulation (EU) 2017/1938 which contains measures safeguarding the security of gas supply in the EU. The ban will begin six weeks after the Regulation's entry into force, with a full ban on LNG by early 2027 and pipeline gas by autumn 2027. It is expected that the Regulation will be published in the Official Gazette imminently.

We are pleased to announce the launch of our Regulatory Resources Hub, a centralised and easy-to-navigate guide to the core laws and compliance frameworks shaping financial services across leading jurisdictions.

On 15 January 2026, the European Commission announced a significant initiative: a comprehensive review of the European Venture Capital Fund Regulation. This marks the third time the European Commission revisited this pivotal regulation since its initial adoption in 2013, signalling a continued commitment to refining the mechanisms that drive capital to Europe’s most innovative enterprises.

The Cayman Islands Companies Act (2025 Revision) offers a comprehensive framework for the regulation, governance, and administration of companies in the Cayman Islands. This updated version consolidates decades of statutory refinement, reflecting amendments, restructurings, and enhancements made up to 1 January 2025. Its provisions are designed to align with global regulatory standards, ensuring that the Act remains relevant to the evolving needs of the corporate landscape.

The Cayman Islands Exempted Limited Partnership Act (2025 Revision) represents the Cayman Islands' legislative framework for the establishment, governance, and operation of exempted limited partnerships. First introduced in 2014, it has undergone multiple amendments and consolidations to maintain its relevance and functionality, culminating in this comprehensive 2025 Revision. This Act serves as a critical pillar of the Islands’ legal infrastructure, fostering a robust and flexible environment tailored to the needs of investors, businesses, and financial institutions.

The Cayman Islands Banks and Trust Companies Act (2025 Revision) serves as a comprehensive legal framework designed to regulate banking and trust activities within the Cayman Islands, ensuring consistency, transparency, and accountability in financial operations. Consolidating legislation dating back to 1989 and integrating subsequent amendments, including those made under the Law Revision Act (2020 Revision), this Act underscores the government’s commitment to maintaining a stable financial environment aligned with international standards. Officially revised and published as of 1 January 2025, it supersedes the 2021 Revision to accommodate recent legislative updates and industry developments.

On 12 January 2026, the Cyprus Securities and Exchange Commission issued updated consultation papers proposing amendments to the fees payable by entities under its supervision. These proposals aim to align fees with the complexity and scale of operations, reduce reliance on public resources, and enhance CySEC's financial autonomy.

The Cyprus Securities and Exchange Commission reminds Crypto-Asset Service Providers operating in Cyprus that they must apply for authorisation under Regulation (EU) 2023/1114 on Markets in Crypto-Assets by 27 February 2026.

The Cayman Islands Virtual Asset (Service Providers) Act (2024 Revision) serves as a regulatory foundation for virtual asset services in the Cayman Islands, establishing robust guidelines for the governance and supervision of this dynamic sector. This legislation underscores the jurisdiction’s commitment to fostering innovation while safeguarding the integrity of its financial ecosystem through structured oversight, compliance requirements, and clear operational expectations for virtual asset service providers.

The Cayman Islands Insurance Law, 2010 (Law 32 of 2010), enacted by the Legislature of the Cayman Islands, establishes a comprehensive framework for the regulation and oversight of the insurance industry. The law seeks to modernise and refine the governance of insurance operations, ensuring the integrity, financial stability, and professionalism of industry participants. The legislation is structured into five key parts, each addressing crucial aspects of licensing, obligations, regulatory authority, and miscellaneous provisions, providing clarity and consistency in the regulation of both domestic and international insurance-related activities.

The Cayman Islands Partnership Act (2025 Revision), a comprehensive legislative instrument governing partnerships in the Cayman Islands, serves as an essential framework for both general and limited partnerships. Revised and enacted as of 1 January 2025, the Act consolidates long-standing provisions and more recent amendments, reflecting the evolving dynamics of commercial partnerships while maintaining consistency with common law principles. It represents an amalgamation of numerous preceding laws, including the original 1983 legislation and subsequent critical updates, ensuring a robust legal structure for partnerships operating within the jurisdiction.