Establishing Investment Funds in the Cayman Islands

Key considerations

We are pleased to present our 2016 guide to establishing investment funds in the Cayman Islands. 

The Cayman Islands is without question the jurisdiction of choice for global investors, and the Cayman Islands’ Investment Management professionals are in constant collaboration to ensure the established framework continues to satisfy, if not exceed, the expectations of all stakeholders. 

There have been a number of developments over the past year that impact the investment management industry, including release of the Cayman Islands’ exempted limited liability company as an alternative to legal structuring and completion of milestones towards early adopting the common reporting standards. Additional guidance to the regulatory requirements for liquidating funds, and technical accounting and disclosure 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. As always, we encourage you to contact your local Deloitte firm or the Deloitte firm in the Cayman Islands for additional information or assistance.


Odette Samson
Partner | Audit
Deloitte & Touche, Cayman Islands

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