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ARTICLE · 24 SEPTEMBER 2025

Cayman Islands Liquidations: 2025 Year-End Deadlines

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Year-end deadlines and considerations for voluntary liquidation of a company based in the Cayman Islands.

Cayman IslandsAccounting and Audit

Year-end deadlines and considerations for voluntary liquidation of a company based in the Cayman Islands.

With a few months left in 2025 – this would be the ideal time to start preparing for year-end deadlines. Any Cayman Islands entities that are at, or near, the end of their lifecycle should include liquidation and dissolution as part of their 2025 year-end task lists.

To avoid incurring 2026 annual government fees, Cayman Islands companies that are contemplating a solvent voluntary liquidation process should map out the timeline to bring on an external liquidator. The appointed liquidator will need to hold the final general meeting and file a statutory final return for a company on or before 30 January 2026.

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