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Companies Act (2025 Revision)

Summary

The foundational legislation governing the incorporation, regulation, and winding up of companies in the Cayman Islands.

Sources

Companies_Act_(2025_Revision).pdf

Last Updated

2026-04-27

The Companies Act sets out the legal framework for corporate entities in the Cayman Islands. It details the requirements for incorporation, the roles and responsibilities of directors, and the rights of shareholders.

A key feature is the provision for different types of corporate-structures, such as the Exempted Company, which is designed for offshore business, and the Segregated Portfolio Company (SPC), which allows for the statutory segregation of assets and liabilities between different portfolios.

The Act also prohibits the issuance of bearer shares and outlines the procedures for company restructuring and winding up.

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