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ARTICLE · 14 MARCH 2025

Cayman Islands Investment Funds

Carey Olsen
Carey Olsen
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Carey Olsen

Carey Olsen

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Over the past 25 years, the Cayman Islands has become a pre-eminent jurisdiction for the formation of alternative investment funds, with nearly 13,000...

Cayman IslandsFinance and Banking
Jarrod Farley
Jarrod Farley
Emily Cornhill
Emily Cornhill
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Over the past 25 years, the Cayman Islands has become a pre-eminent jurisdiction for the formation of alternative investment funds, with nearly 13,000 regulated open-ended funds and over 17,000 regulated closed-ended funds. The reasons for Cayman's popularity include its tax neutrality, its proximity to the U.S. and its bespoke fund legislation and regulatory regime that have continuously evolved to meet market demands; as well as the jurisdiction's fundamental appeal as a stable British dependency with a judicial system underpinned by English common law.

Cayman fund vehicles

The Cayman Islands has the following range of vehicles that are typically used as investment funds:

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