The Cayman Islands are one of the world's leading offshore jurisdictions for wealth structures. As a British Overseas Territory, they offer a stable common law legal system, complete freedom from tax and no tie to the EU transparency regime. A Cayman Exempted Company as a Family Investment Company is the choice for families seeking maximum flexibility, discretion and tax efficiency beyond Europe's reach.
The Cayman Islands levy no corporation tax, no income tax, no capital gains tax, no inheritance tax and no wealth tax. An Exempted Company can apply to the government for a written undertaking that future taxes on profits, income and gains will not apply to it (Tax Undertaking Certificate), an instrument that offers long-term planning certainty.
Advantages of the Cayman Islands FIC
- 0% corporation tax, 0% capital gains tax, 0% inheritance tax
- 0% income tax on all of the company's income
- A government undertaking of future tax exemption (Tax Undertaking Certificate) is available
- No public register of shareholders, maximum discretion
- Outside the EU transparency regime; the Cayman Islands have exchanged account data under the CRS since 2017
- Exempted Company: no local business activity required
- Tailored share classes with different voting and profit rights
- Robust common law legal system, internationally recognised
How it works in detail
A Cayman Exempted Company is a company formed exclusively for business outside the Cayman Islands. It can hold assets of any kind: shareholdings, property, securities, cryptocurrencies and precious metals. The company can be structured with different share classes, with different voting, dividend and liquidation rights for different family members.
Unlike with a foundation, the founder of an FIC remains the owner of the assets and keeps control. The company can be structured with a nominee director and nominee shareholders to protect the identity of the beneficial owners. A trust can be set up above the FIC as an additional layer of protection.
Who is the Cayman Islands FIC for?
The Cayman Islands FIC suits entrepreneurs and investors with significant wealth (from around EUR 2 million) who want to build a robust, discreet holding structure beyond Europe's reach. Especially suitable for: international shareholdings, investments in Asia and the Americas, cryptocurrencies and digital assets, and wealth planning across generations.
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