Cayman Regulatory Update – Q1 2026

This Regulatory Update provides a snapshot of the key legal developments in the Cayman Islands over the last quarter, including:

• amendments to the UK sanctions regime and the introduction of a new sanctions reporting obligation;
• details of the OECD’s CRS 2.0 and Crypto Asset Reporting Framework and timing of implementation;
• beneficial ownership regime updates;
• updated fund deregistration forms;
• amendments to the Cayman Islands Companies Act:
• new regulatory publications for virtual asset service providers; and
• details of government fee increases for 2026.

See below for more details on the topics covered in this Update.

Key Cayman Updates in Q1 2026

For additional information or for any questions, please reach out to your usual Mourant contact or one of the key contacts provided on this page.