Exempted Company
The main Cayman offshore vehicle. Zero direct tax, no public register, strong flexibility, full foreign ownership and a 20-year Tax Exemption Undertaking available.
Cayman Islands
Offshore Company Formation
Set up a Cayman Islands Exempted Company — the global standard for investment funds, family offices and institutional structures, with 0% direct tax and 20-year forward tax certainty.
- 100% Foreign Ownership
- 0% Direct Tax
- British Overseas Territory
- Common Law
- 20-Year Tax Certainty
Cayman — The Global Standard for Funds and Institutional Offshore
The Cayman Islands is a self-governing British Overseas Territory with an English common-law legal system. Its offshore framework centres on the Exempted Company, the most recognised structure for investment funds, family offices, SPVs and institutional work. Standard structures attract no Cayman corporate income, capital gains, withholding or inheritance tax, and can secure a 20-year Tax Exemption Undertaking.
The Cayman Islands is a self-governing British Overseas Territory with a legal system based on English common law. Its offshore framework is built around the Exempted Company — a vehicle designed for business conducted principally outside the Cayman Islands and the most widely recognised structure for investment funds, family offices, SPVs and institutional capital markets work. Standard Cayman offshore structures attract no Cayman corporate income tax, no capital gains tax, no withholding tax and no inheritance tax.
Cayman's distinctive feature is forward tax certainty. Exempted Companies can apply for a Tax Exemption Undertaking from the Cayman Government, providing a 20-year written undertaking that no taxation will be applied to the company's profits, income, gains or assets — even if Cayman tax law changes during that period. Combined with strong privacy (no public register of directors or shareholders), single-director flexibility and minimal AGM requirements, Cayman remains the default jurisdiction for serious offshore work.
Cayman Islands Company Structures
Cayman offers a wide menu of structures. The Exempted Company is the workhorse; specialist variants exist for funds and structured finance.
Exempted Limited Partnership (ELP)
The standard vehicle for Cayman investment funds and private equity structures.
Segregated Portfolio Company (SPC)
Multi-portfolio structure where assets and liabilities are walled off between segregated portfolios — used for multi-fund platforms and insurance segregation.
Exempted Limited Duration Company
Structure with a defined lifespan, commonly used in structured finance and time-limited investment platforms.
Ordinary Non-Resident Company
Alternative non-resident vehicle for special-purpose use cases not covered by the Exempted Company framework.
How a Cayman Company Is Formed
Standard Cayman incorporation runs 5–10 working days. Express 24-hour incorporation is available when documentation is complete.
- 01
Preparation — KYC & Compliance Review
Scope structure, conduct KYC review and confirm Cayman is the right jurisdiction for the use case.
- 02
Compliance — Name Reservation & M&A Drafting
Reserve company name with the Cayman Registrar. Memorandum and Articles of Association drafted to the chosen structure.
- 03
Filing — Registrar Submission
Registered office files incorporation documents with the Cayman Registrar of Companies.
- 04
Activation — Certificate & Post-Incorporation Setup
Receive Certificate of Incorporation, statutory registers and corporate kit. Apply for Tax Exemption Undertaking if required.
Documents Required
Standard document set. Cayman compliance review is generally more rigorous than other offshore jurisdictions.
- Certified passport copy for each director, shareholder and beneficial owner
- Proof of residential address (last 3 months)
- CV and recent 3-month bank statements
- Director and shareholder details, business activity description
- Source of funds information
- Commercial reasons for jurisdiction selection
- For corporate shareholders: incorporation documents and ownership chain details
Why Choose Cayman for Offshore
Cayman pairs zero direct tax with the world's most established framework for funds and institutional structures.
0% Cayman corporate income tax, capital gains tax, withholding tax and inheritance tax
20-year forward tax certainty via Tax Exemption Undertaking
British Overseas Territory with common-law legal system
No public register of shareholders or beneficial owners — strong privacy framework (the directors list filed with the Registrar is available only on paid request, not via a free open register)
Single director and shareholder permitted, no Cayman residency requirement
No AGM required for Exempted Companies
Unrestricted currency movement and capital flow
World's most recognised jurisdiction for investment funds and institutional capital
Common Cayman Use Cases
Cayman fits the upper end of offshore — funds, institutional structures and complex group hierarchies.
Investment Funds
Family Office & Wealth
Capital Markets
SPVs & Structured Finance
IP & Royalty Holding
Private Equity
Institutional Holding
Digital Asset Vehicles
The Avyanco Advantage
Avyanco runs Cayman engagements end-to-end — from structure selection through to banked, compliant institutional-grade entities.
Structure Advisory
We confirm Cayman is the right fit — and the right structure within Cayman — before filing. Particularly critical for fund and family-office work.
M&A Drafting & Filing
Memorandum and Articles drafted to the use case, registered office appointed, registrar filing managed end-to-end.
International Banking
Bank introductions across jurisdictions used to Cayman onboarding — including digital and traditional banks.
CIMA Registration
Where the structure is fund-regulated, registration with the Cayman Islands Monetary Authority is coordinated end-to-end.
Tax Exemption Undertaking
Application for the 20-year Tax Exemption Undertaking where appropriate for the structure.
Group Structuring
Holding hierarchies designed across Cayman alongside UAE, BVI and Mauritius entities for cross-border efficiency.
Why Founders Choose Avyanco for Cayman
Three things that come up in every Cayman engagement.
Funds & Institutional Expertise
Live engagements with fund managers, family offices and institutional structures means we know which Cayman vehicle and which CIMA category fits.
End-to-End Delivery
Filing, registered office, banking, CIMA where applicable and annual renewals — handled by one team on one engagement letter.
Built for Institutional Realities
Structures designed for institutional capital — not generic templates dressed up for funds work.
Compare Other Offshore Jurisdictions
Cayman is the standard for funds and institutional structures. Other jurisdictions fit different commercial purposes.
UAE Offshore
RAK ICC, JAFZA and Ajman offshore — Middle East-linked holding and trading structures.
Read more
BVI Offshore
British Virgin Islands Business Company — 350k+ registered companies, 3–5 day setup, strong privacy.
Read more
Mauritius Company Formation
Authorised Company or Global Business Company — 40+ tax treaties, Africa-facing investment.
Read more
Hong Kong Company Formation
Private Limited Company — 8.25% low corporate tax entry, 24-hour e-Registry, Asia-Pacific access.
Read more
Seychelles Offshore (IBC)
Seychelles International Business Company — territorial tax, 24–48h setup, strong privacy, for holding, trading and IP.
Read moreWhat Clients Say
Recent feedback from international founders who set up offshore through Avyanco.
We are very satisfied with Avyanco's support for Nanasu Realty — especially across AML compliance, accounting, and company setup.
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I've used the services of Avyanco twice over the past 3 years for visa processing, and they have never failed to impress me.
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Dominic Pinto11 May 2026
I had an excellent experience with Avyanco Business Setup Consultancy for both my company formation and family dependent visa process in the UAE.
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Eder Schaphauser Ziomek29 April 2026
We had an excellent experience working with this company for our ADGM company setup in Abu Dhabi.
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Nikhil Nadanga25 May 2026
I have been dealing with Akshta for more than a year now and she has been very professional.
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Sherif Ayub24 May 2026
In so far as the emigration process can ever be made easy, Avyanco achieves exactly this.
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Sheru George12 May 2026
Cayman Islands Offshore — Frequently Asked Questions
Common questions about setting up a Cayman Exempted Company.
What type of company is usually formed in Cayman for offshore business?
The standard structure is the Cayman Islands Exempted Company, designed for business conducted mainly outside the Cayman Islands. Specialist variants — Exempted Limited Partnership for funds, Segregated Portfolio Company for multi-fund platforms — exist for purpose-specific use cases.
Is the company liable to tax in Cayman?
No direct Cayman corporate income tax, capital gains tax, withholding tax or inheritance tax applies to the standard Cayman offshore company structure. A Tax Exemption Undertaking is available providing 20-year forward certainty.
Will my details be public?
There is no freely public register of shareholders or beneficial owners, which is one of the main privacy benefits of a Cayman offshore company. Beneficial-ownership information is maintained through regulated channels, and the directors list filed with the Registrar is available only on paid request rather than via a free open register.
How many directors are needed?
Only one director is required, and that director does not need to be a Cayman resident.
Are audits or annual filings required?
Annual obligations apply through the registered office and government renewal process. Standard Exempted Companies are lighter than many onshore structures and do not require an AGM. Funds and CIMA-regulated structures have additional filing requirements.
What is the minimum capital?
There is no strict paid-up minimum capital requirement, although the authorised share capital is normally specified in the incorporation documents.
Sources & official references
Verification & independence
Content verified against the live Avyanco site and publicly verifiable facts about the Cayman Islands Companies Act framework, the Cayman Islands Monetary Authority (CIMA) regulatory regime and the Tax Exemption Undertaking framework as of June 2026. Avyanco Business Consultancy LLC is independent of the Cayman Islands Government, CIMA and the Cayman Registrar of Companies, not endorsed by any of them, and not affiliated with any government agency.
Cayman company rules, CIMA fund regulations, Tax Exemption Undertaking terms, economic-substance requirements and international compliance standards evolve. Always confirm the current rules for your specific structure with a Cayman-licensed registered office and a qualified tax advisor in your home jurisdiction before acting on any fact on this page.
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