Cayman Islands: Wills/ Intestacy/ Estate Planning

On 24 July 2026, China's Ministry of Finance and State Taxation Administration jointly issued the Announcement on Individual Income Tax Matters Relating to Offshore Trusts (《财政部 税务总局关于离岸信托个人所 得税有关事项的公告》) (Announcement No. 21 of 2026) (the "Notice"), together with a companion Announcement of the State Taxation Administration on Collection and Administration Matters Relating to Individual Income Tax on Offshore Trusts...

When an individual dies owning assets in the Cayman Islands, a grant of representation issued by the Grand Court of the Cayman Islands is usually required before the Cayman assets can be administered.

The Cayman Islands have a population of approximately 70,000, of which the majority are expatriates with temporary working and residency rights or expatriates who have acquired a permanent right to remain in the Islands.