Cayman Islands Liquidations: Year-End Deadlines

As the end of the year comes into view, it is important for entities to begin preparing for key year-end deadlines. Any Cayman Islands entities that are nearing or have arrived at the end of their lifecycle should consider voluntary liquidation and dissolution as part of their year-end checklist.

To avoid incurring 2027 annual government fees, Cayman Islands companies that are contemplating a solvent voluntary liquidation 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 29 January 2027.

Similarly, to avoid 2027 annual government fees, an exempted limited partnership will need to file its final dissolution notice on or before 29 January 2027.  Accordingly, entities seeking to avoid 2027 government fees should begin planning well in advance of these January 2027 statutory filing deadlines. In