Jurisidiction Filing type Filing deadline Applicable entities Documents required for filing Authority BVI Filing of Register of Members (ROM) 30 June 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 of Register of Beneficial […]

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.

Introduction In the intricate world of private companies, safeguarding the investments and interests of shareholders is paramount. One such protective measure is the right of pre-emption, also known as the right of first refusal. This corporate mechanism empowers existing shareholders by granting them the opportunity to acquire shares being sold by fellow shareholders before they are […]

The purpose of this update is to provide summary information around adjustments to the annual maintenance fees for Cayman entities, effective in 2025. A) Cayman Islands Monetary Authority (CIMA) – Licence fees adjustment for 2025  The Cayman Islands Monetary Authority (CIMA) confirmed on 11 December 2024 that they will impose the proposed increases to its 2025 licence fees. These […]

The Cayman Islands Government recently passed the Beneficial Ownership Transparency Regulations (2024) expanding the scope of the previous regime and now also now includes previously exempt investment fund vehicles.

Read our overview of the key updates here.

The hurricane warning has been lifted, however there may be delays as damage assessments are conducted and backlogs are cleared. 

As of 3 July 2024, several businesses and government offices in the Cayman Islands have closed their operations due to Hurricane Beryl.