Cayman Islands

Cayman Islands
 
The Cayman Islands are a British Overseas Territory located in the western Caribbean Sea. The Islands are considered to be part of the geographic Western Caribbean Zone as well as the Greater Antilles. The territory is considered to be a major offshore financial centre with its biggest sectors being banking, fund formation and investment, structured finance and securisation, captive insurance and general corporate activities. Regulation and supervision of the financial services industry is under the responsibility of the Cayman Islands Monetary Authority (CIMA).
 

Key Corporate Features & Requirements

 
General

  • Type of entity: Limited Liability Company
  • Type of law: Common
  • Time to establish a new company: 5-7 working days
  • Corporate taxation: Nil
  • Double taxation treaty access: No
  • Standard currency: US$ (Dollars)
  • Permitted currencies: Any

 
Directors

  • Minimum number: One
  • Local required: No
  • Publicly accessible records: No
  • Location of meetings: Anywhere

 
Shareholders

  • Minimum number: One
  • Publicly accessible records: No
  • Location of meetings: Anywhere
  • Company Secretary required: Yes

 
Accounts

  • Requirement to prepare: Yes
  • Audit requirement: No
  • Requirements to file accounts: No
  • Publicly accessible accounts: No

 
Other

  • Requirement to file annual return: Yes
  • Change in domicile permitted: Yes

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