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The Beneficial Ownership Transparency (Legitimate Interest Access) Regulations, 2024 commenced on 28 February 2025.

This advisory provides illustrative examples of how the CSX takes a proactive approach to bespoke listings.

Cayman Islands companies and investment funds planning a year-end voluntary liquidation must navigate strict statutory timelines and regulatory requirements that begin months before December 31st. Missing critical deadlines can trigger an additional year of government fees, CIMA charges, and potentially unintended audit obligations. This guide outlines the essential planning dates, sequencing requirements for CIMA-regulated funds, and the coordination needed between deregistration and dissolution processes.

The key proposed changes and some practical next steps, in particular for vehicles in an investment fund structure, are summarised below.

On 30 August 2023 the Beneficial Ownership Transparency Bill, 2023 was gazetted (the "Bill"). The Bill has been the subject of extensive consultation with industry stakeholders, members of the public...

As part of Ogier's ongoing series of articles on fraud and asset tracing, we will now look at a number of recovery claims that victims of fraud have brought against their service providers.

The Companies Law and the Limited Liability Companies Law of the Cayman Islands (Regime) requires certain Cayman Islands corporate entities (each a company) to maintain a beneficial ownership register (Register) at their relevant registered office, the information of which will be stored in encrypted form on a secure, stand-alone search platform established by the Minister of Financial Services of the Cayman Islands, as the competent authority (Competent Authority).

AML in the Cayman Islands is complex and varies for each industry sector. Below is general guidance on AML Officer requirements.

Ireland has introduced two parallel sets of regulations implementing new rules under the Sixth Anti-Money Laundering Directive (“AMLD6”): the European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) (Amendment) Regulations 2026 (S.I. No. 335 of 2026) and the European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) (Amendment) Regulations 2026 (S.I. No. 406 of 2026) (together, the “Regulations”).

Insolvency law in the Cayman Islands is principally regulated by the Companies Act and the Companies Winding Up Rules, and they are supplemented by a wide body of case law.

In this second part of our series on insurance financing, we break down the conditions precedent (CPs) process in financing transactions involving Cayman Islands insurance/(re)insurance companies.

In light of the influx of life & annuity reinsurers on-island, we thought it useful to provide a refresher on the role of the appointed actuary and peer reviewing actuary ("PRA")...

In its decision in the matter of Shanda Games Limited, the CICA has gone a step further and altered the landscape against which fair value of the Dissenters shares is to be properly assessed in the future.

The eagerly awaited decision of the Judicial Committee of the Privy Council in FamilyMart China Holding Co Ltd v Ting Chuan Holding Corporation UKPC 33 was handed down on 20 September 2023.

Further to our Alert issued in January 2018 the Tax Information Authority of the Cayman Islands ("TIA") has now issued Guidance in respect of the Country-by-Country Reporting requirements ("CbCR").

The Cayman Court provides further clarification as to when redemption payments can be recovered as a voidable preference.