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ARTICLE · 09 OCTOBER 2025

Cayman Islands Investment Funds - Autumn 2025 Update

Carey Olsen
Carey Olsen
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The Cayman Islands Ministry of Financial Services and Commerce has proposed amendments to the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations (2021 Revision) (the "CRS Regulations").

GuernseyFinance and Banking
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Proposed amendments to the Cayman Islands CRS Regulations

The Cayman Islands Ministry of Financial Services and Commerce has proposed amendments to the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) Regulations (2021 Revision) (the "CRS Regulations"). The changes will implement the OECD's recent updates to the Common Reporting Standard ("CRS"). If passed into law, these amendments will come into effect on 1 January 2026 and will introduce important compliance changes for all Cayman Islands entities currently subject to the CRS Regulations.

Affected entities

The changes will affect any Cayman Islands Financial Institution ("CFI"), being a Financial Institution ("FI") (including custodial institutions, depository institutions, investment entities and specified insurance companies, as defined under CRS) which is:

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