Knowledge base.
A deep dive
into the offshore world.
In-depth articles on each Cayman structure, fund and license. No fluff — real regulator requirements, rates, timelines, cases. The same data our partners use on live projects.
Cayman Exempted Company: Complete Guide 2026
Classic form for offshore holding. Shares, directors, M&AA. Tax Exemption Undertaking — 20 years (renewable to 30). 24-hour express registration.
Cayman LLC: Hybrid of Company and Partnership
Limited Liability Company under Cayman LLC Act 2016. Delaware LLC analog, members instead of shareholders, flexible operating agreement and 50-year Tax Exemption Certificate.
SPC (Segregated Portfolio Company): For Funds
One legal entity with multiple segregated portfolios (cells). Ideal for multi-strategy funds. Assets and liabilities of each cell are isolated.
Foundation Company: Hybrid of Trust and Corporation
Managed as a trust but has legal personality and can own assets. Ideal for DAOs, family offices, charities, and orphan structures.
Exempted Limited Partnership (ELP): Fund Structure
Main fund structure: General Partner + Limited Partners. Used by two-thirds of the world's hedge funds and private equity. Transparent for tax purposes.
Mutual Fund: Open Fund for Professionals
Regulated fund under Mutual Funds Act. For professional and high-net-worth investors. Public CIMA registration, mandatory Big-4 audit.
Private Fund: Closed Fund Up to 50 Investors
Under Private Funds Act. Up to 50 investors, minimum $100k per investor. Avoids some Mutual Fund requirements but still regulated by CIMA.
VASP License CIMA: Phase 2 from April 1, 2025
VASP registration and Full License (Phase 2) for custody and trading platforms. Requirements: $100k capital, 3 directors (1 independent), extended compliance.
STAR Trust: Settler-as-Beneficiary Structure
The settlor of the trust can be its beneficiary. Privacy, asset protection from creditors. Used for family offices and personal protection.
Request a personal analysis
A partner-lawyer will send a PDF analysis for your situation: which structure suits, risks, timelines, and cost. Free, under NDA.