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Establishing Investment Funds in the Cayman Islands

Key considerations

Our 2019 guide to establishing investment funds in the Cayman Islands provides fund managers an overview of the key considerations when launching an investment fund. By sharing our industry knowledge, Deloitte is pleased to assist emerging fund managers navigate the complexities and be best positioned for long term growth.

As the recognized leading jurisdiction for fund formation, the Cayman Islands continues to adapt to the evolving global regulatory landscape of recent years. Most notably, global initiatives such as the OECD’s Base Erosion and Profit Shifting (BEPS) has resulted in the introduction of a series of new laws and amendments this past year. The resulting legal and regulatory updates, including economic substance laws for fund managers, amendments to the Securities and Investments Business Law (SIBL), amendments to anti-money laundering regulations and the Data Protection Law, in addition to technical accounting updates remain outside of the scope of this document. We would be happy to discuss these industry developments with you further.

We hope that you find this publication helpful. Deloitte’s Cayman Islands office is comprised of over 150 professionals across audit, tax, risk advisory and financial advisory, focused on serving the alternative asset management industry. As always, we encourage you to contact us for additional information or assistance.

Best,

Odette Samson
Partner | Audit
Deloitte & Touche, Cayman Islands

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