Cayman Islands: Offshore Legal and Tax Regimes
Forms of Offshore Operation
This page was last updated on 28 June 2019.
Offshore entities may take the following forms (click on a form for a description of the legal regime under which it is constituted):
- Ordinary non-resident company
- Foreign company
- Limited partnership
- Exempted company
- Limited duration exempted company
- Exempted limited partnership
- Trust or exempted trust
Banks, insurance companies, mutual funds, trust management companies and other financial institutions use an appropriate corporate form from the above list; in addition they are subject to registration or licensing as described in Offshore Business Sectors.