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A fine balance: new access regulations and privacy regulations for beneficial ownership information in the Cayman Islands

Legislation in the Cayman Islands concerning beneficial ownership information continues to develop at a steady pace and the latest developments are particularly noteworthy. The Parliament of the Cayman Islands has recently...more

Cayman Islands private client structures and beneficial ownership - changes of note

On 31 July 2024, the Cayman Islands Beneficial Ownership Transparency Act, 2023 (“BO Act”) and the accompanying Beneficial Ownership Transparency Regulations, 2024 (“BO Regulations”) were brought into force. At the same time,...more

Building bridges, not barriers: setting up Cayman trusts to minimise conflicts

Despite best intentions, it is impossible to entirely negate the risk of conflict arising from a family trust. By their nature, trusts tend to span several decades and "futureproofing" them against societal changes,...more

Wills and estates in the Cayman Islands

Without advance planning the task of determining an individual’s final wishes and administering a deceased’s estate can be time-consuming and expensive. Set out below is a summary of the various ways in which an individual...more

A guide to Cayman Islands STAR Trusts

The Cayman Islands provides for a unique form of statutory trust known as a “STAR Trust”. “STAR” is an acronym for the Special Trusts Alternative Regime, now contained in Part VIII of the Trusts Act (as revised) (the "STAR...more

An overview of Cayman Islands foundation companies

A foundation company is a vehicle unique to the Cayman Islands. It has features akin to a company, retaining separate legal personality and limited liability, whilst functioning in a manner similar to a civil law foundation...more

Types and uses of Cayman Islands law trusts

The Cayman Islands is one of the leading jurisdictions for the establishment and management of trusts. It has a sophisticated professional trust sector, modern trusts legislation and an effective judicial system. There is a...more

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