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ARTICLE · 29 DECEMBER 2025

CRS Regime 2.0: Cayman Islands PPOC Requirement

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Under the new regulations, all Financial Institutions must appoint a Principal Point of Contact located in the Cayman Islands.

Cayman IslandsFinance and Banking
Christopher Capewell
Christopher Capewell
Patrick Head
Patrick Head
Andrew Keast
Andrew Keast
Julian Ashworth
Julian Ashworth
Michelle Bailey
Michelle Bailey
Anthony Mourginos
Anthony Mourginos
Jo Ottaway
Jo Ottaway
Karen Watson
Karen Watson
Daniel Moore
Daniel Moore
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Under the new regulations, all Financial Institutions must appoint a Principal Point of Contact located in the Cayman Islands.

Following our recent legal update, CRS Regime 2.0: Key Amendments Effective 2026-2027, significant amendments to the Common Reporting Standard ("CRS") regime were introduced through the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025, most of which are effective 1 January 2026.

Key Amendment: Cayman Islands-Based Principal Point of Contact

Under the new regulations, all Financial Institutions ("FIs") must appoint a Principal Point of Contact ("PPOC") located in the Cayman Islands.

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