Cayman Islands trusts—key features of Cayman Islands trusts law
Produced in partnership with Mourant Ozannes and Carey Olsen
Cayman Islands trusts—key features of Cayman Islands trusts law

The following Private Client practice note produced in partnership with Mourant Ozannes and Carey Olsen provides comprehensive and up to date legal information covering:

  • Cayman Islands trusts—key features of Cayman Islands trusts law
  • Trusts laws of the Cayman Islands
  • Reserved powers
  • STAR trusts
  • Perpetuities
  • Rights to information
  • Variation of trusts
  • Private trust companies
  • Taxation

This Practice Note provides guidance on Cayman Islands trusts. For general information about the Cayman Islands, see: Private Client jurisdictional guide—Cayman Islands.

Trusts laws of the Cayman Islands

The principal statute governing trusts in the Cayman Islands is the Trusts Law (2020 Revision) (the Trusts Law). The Trusts Law incorporates a number of other statutes relevant to trusts in the Cayman Islands, which includes, but is not limited to, the Special Trusts (Alternative Regime) Law 1997 and the Trust (Amendment) (Immediate effect and Reserved Powers) Law 1998. The Perpetuities Law (1999 Revision) (Perpetuities Law) also applies to all trusts created after 31 July 1995 and provides, in most cases, that a fixed period of up to 150 years may be chosen as the perpetuity period of a trust.

Cayman Islands' trusts law has its foundations in English common law and equity, which continue to be of guidance in the interpretation and application of trusts law in the Cayman Islands. However, it should be noted that as Cayman Islands’ trusts law has matured, a number of statutory differences have developed between the Cayman Islands and England and so it should not be assumed that Cayman Islands' trusts law would be applied in the same manner as English trusts law in every instance.

There is no requirement to register a trust in the Cayman Islands, although the providers of

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