Jurisidiction Filing type Filing deadline Applicable entities Documents required for filing Authority Seychelles 1st Bi-Annual Accounting Records Submission 31 July 2025 All Seychelles companies Accounting records/documentation underpinning a transaction, including but not limited to:bank statements;receipts;invoices;vouchers;title documents;contracts and agreements; andledgers Registered Agent Cayman Islands CRS/FATCA Reporting for all Financial Institutions 31 July 2025 FATCA/CRS Reporting entities […]

Introduction Dividend payments are a key mechanism for returning value to shareholders. In this article we take a look at general principles governing the process, applicable laws and financial determinations to be made in three jurisdictions: the British Virgin Islands (BVI), Cayman Islands and Hong Kong. In each jurisdiction distributions by dividend are governed by […]

FATCA and CRS reporting deadlines are fast approaching for Cayman Islands entities. Our latest article outlines who must report, what information is required, and key 2025 deadlines. Learn how to stay compliant and avoid enforcement action from the DITC.
Read the full guide to ensure your filings are accurate and on time.

A reminder that all regulated funds (including mutual, hedge and private funds) registered with the Cayman Islands Monetary Authority (CIMA) and with a financial year ending 31 December, must file their fund annual returns (FAR) and audited financial statements (AFS) for the 2024 financial year on or before 30 June 2025. For funds seeking an […]

Jurisidiction Filing type Filing deadline Applicable entities Documents required for filing Authority BVI Filing of Register of Members (ROM) 30 June 2025extended to 31 December 2025 BVI companiesNote: mutual funds and listed companies are exempt from this filing 1. Register of Members (ROM)2. KYC of shareholders3. Associated transaction documentation Registry of Corporate Affairs BVI Filing […]

A Cayman Islands exempted company can be registered as a Segregated Portfolio Company (SPC) under the Cayman Islands Companies Act (Revised) (Companies Act). Registration can occur at incorporation or later.

An SPC remains a single legal entity but may create distinct segregated portfolios (Portfolios), with statutory ring-fencing ensuring that the assets and liabilities of each Portfolio are protected from those of other Portfolios and the general assets of the company.

Anything not specifically allocated to a Portfolio forms part of the company’s general assets.

On 14 May 2025 the Legislative Council of the Hong Kong Special Administrative Region (Hong Kong SAR) enacted the Amendment Ordinance 2025 (the Ordinance), introducing a streamlined inward company re-domiciliation scheme. Under the Ordinance, foreign-incorporated entities can transfer their domicile to Hong Kong SAR while preserving their corporate identity and operational continuity, provided they satisfy […]

Since introducing the Foundation legislation in 2017, Cayman Island Foundations have become a useful structuring vehicle for diverse commercial and personal purposes.  On the commercial side as a legal wrapper, the vehicle has been popular as part of a decentralised autonomous organisation (DAO), due to its unique properties: These features are available for wealth structures […]

FAQs: 1. Why is year-end accounting and auditing important for my business? 2. What services does Marbury offer for year-end accounting and auditing? 3. What documents do I need to prepare for my year-end audit? 4. What are the key Inland Revenue Department (IRD) PTR deadlines for 2025? 5. Does my Hong Kong company need […]

The Cayman Islands has recently established a comprehensive framework for accessing beneficial ownership information based on legitimate interest and for protecting such information from disclosure. These updates enhance the existing beneficial ownership regime and ensure compliance with evolving beneficial ownership reporting requirements. They also reinforce robust access restrictions and Legitimate Interest Access protocols, as mandated by the Beneficial Ownership Transparency Regulations, enabling verified applicants to access the BO Registers while safeguarding the rights of each beneficial owner. Read our overview of the new framework here.