Cayman Islands: Fund Management/ REITs

The Cayman Islands funds industry demonstrated resilience in Q1 2026, with Private Funds reaching a record 17,910 registrations and Mutual Funds recovering to 13,008 after a year-end decline. This quarterly analysis examines the sustained growth trajectory and structural stability across regulated investment sectors in one of the world's leading offshore financial centers.

Cayman Islands investment funds face a complex web of annual compliance obligations that extend far beyond the traditional 30 June deadline. From January fee payments through mid-year audit filings to summer tax reporting requirements, fund operators must coordinate multiple stakeholders and overlapping workstreams to avoid last-minute pressures. Understanding how to structure an effective compliance calendar can transform regulatory obligations from reactive crisis management into proactive operational eff

The SFDR 2.0 proposals represent a fundamental reset of the regime and will significantly reduce sustainability disclosures and associated compliance costs for managers.

The Central Bank of Ireland (CBI) has published its findings on board effectiveness through the lens of diversity and inclusion in the fund management sector. The message is clear: more needs to be done.

The IBA Private Investment Funds Conference in London revealed a private capital industry no longer positioning for short-term correction, but adapting to a structurally different landscape. From AI's firm embedding in fund operations to the decisive shift toward DPI as the primary performance metric, market participants are navigating tighter economics, tougher LP negotiations, and a more disciplined investor mindset while embracing innovation around liquidity solutions and strategic consolidation.

The Mutual Funds (Amendment) Act, 2026 (the Mutual Funds (Amendment) Act ) and Private Funds (Amendment) Act, 2026 (the Private Funds (Amendment) Act ) (the Mutual Funds...

On 19 December 2025, the Commission de Surveillance du Secteur Financier (CSSF) published Circular 25/9011 ("Circular 25/901"), which consolidates and modernises the regulatory framework applicable...

Japan's asset management landscape is undergoing structural change. Record household savings, renewed policy support for investment, and a growing appetite...

Welcome to the Q4 2025 funds newsletter. This edition covers the topics below. We hope you will find this newsletter of interest.