Cayman Islands: FinTech

The Cayman Islands has reinforced its position as the premier offshore jurisdiction for tokenised investment funds with the introduction of landmark legislation earlier this year: the Private Funds (Amendment) Act, 2026 and the Mutual Funds (Amendment) Act, 2026.

Welcome to the Q2 2026 funds newsletter. We hope you will find this newsletter of interest.

Caution SEZC is pioneering verifiable infrastructure for confidential computing, enabling organizations to cryptographically prove their critical systems are secure rather than simply promising they are. Operating from Cayman Enterprise City's Special Economic Zone, the company addresses key challenges in AI, fintech, and healthcare by making secure enclave deployment accessible in minutes while providing complete transparency from source code to execution.

The Cayman Islands introduced significant regulatory changes in Q1 2026, including increased annual fees for regulated entities, extended deadlines for Common Reporting Standard compliance, and a new statutory framework for tokenised fund structures.

While tokenisation does not alter a fund’s legal obligations, it introduces a new range of risks which must be addressed.

As the sector moves beyond experimentation and into a more deliberate phase of building, founders are thinking more carefully about where they want to base their teams, grow their networks, access capital...

In this bonus Cayman Islands Regulatory 15/15 episode, Anthony Mourginos and Daniel Moore discuss the implementation of the OECD's Crypto Asset Reporting Framework (CARF).

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

The OECD's Crypto-Asset Reporting Framework ("CARF") in the Cayman Islands will take effect from 1 January 2026.