Cayman Islands — governance guide
A practitioner reference for Cayman Islands, generated from the GovernOS rules engine. Always current with the jurisdiction packs.
At a glance
Regulators & portals
General Registry (Companies Registrar) (Registry)
Company registry
Cayman Islands Monetary Authority (CIMA)
Financial regulator
Department for International Tax Cooperation (DITC)
Tax authority
Tax Information Authority (TIA)
Tax authority
Entity types
Exempted Company (Companies Act)
min 1 director(s)
Segregated Portfolio Company (SPC)
min 1 director(s)
Exempted Limited Partnership (ELP)
min 0 director(s)
Registered Mutual Fund (Mutual Funds Act)
min 1 director(s)
Private Fund (Private Funds Act)
min 1 director(s)
How to — common actions & what each requires
File annual return
board (50%)
Annual Return (with ES declaration)
KY-Annual-Return (due T+31d)
Companies Act (2023 Revision), Part IX
file-economic-substance-notification
—
Economic Substance Notification
KY-ESN (due T+0d)
International Tax Co-operation (Economic Substance) Act (2024 Revision), s.7
file-economic-substance-return
board (50%)
Economic Substance Return
KY-ESR (due T+365d)
International Tax Co-operation (Economic Substance) Act (2024 Revision), s.8
File beneficial ownership
board (50%)
Beneficial Ownership Register
KY-BOT-Update (due T+31d)
Beneficial Ownership Transparency Act, 2023, Part 2
file-aeoi
—
CRS / FATCA Return
KY-AEOI (due T+213d)
Tax Information Authority Act + CRS Regulations + FATCA Regulations
Add director
board (50%)
Directors Resolution — Appointment of Director; Consent to Act as Director
KY-Notice-Director (due T+30d)
Companies Act (2023 Revision), s.55
Remove director
shareholders (50%)
Members Resolution — Removal of Director
KY-Notice-Director (due T+30d)
Companies Act (2023 Revision), s.55; Articles
Issue shares
board (50%)
Directors Resolution — Allotment of Shares; Share Certificate
none
Companies Act (2023 Revision), s.40; Articles
Transfer shares
board (50%)
Instrument of Transfer; Share Certificate (transferee)
none
Companies Act (2023 Revision), s.45; Articles
register-charge
board (50%)
Particulars of Charge
none
Companies Act (2023 Revision), s.54 (register of mortgages and charges — maintained internally)
Prepare AGM
board (50%)
Notice of Members Meeting
none
Articles of Association
Amend constitution
shareholders special (67%)
Special Resolution — Amendment of Memorandum / Articles
KY-Special-Res (due T+15d)
Companies Act (2023 Revision), s.10
Reference only — not legal advice. Rule packs are directionally accurate and being legally validated per jurisdiction.