Maples Group - 2024 Cayman Islands Regulatory Calendar

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2024 Cayman Islands Regulatory Calendar JANUARY

1

Registered Office Fee due for all entity types to Maples Corporate Services Limited.

FEBRUARY

Annual fees and Director Registration fees due to CIMA for all entity types.

MARCH

1

Exempted Trust Annual Fee due to Registrar.

JUNE

MAY

30

SEPTEMBER

15

15

Audited Financial Statements and Fund Annual Return due for all CIMA registered funds with a 31 December FYE.

OCTOBER

31 31

Economic Substance Notification due to Registrar with Annual Return for all Cayman Islands entity types.

Annual Return and annual fees due to Registrar for all entity types (except Exempted Trusts).

APRIL

Economic Substance Notification due to Registrar for foreign companies.

JULY

31

31

30

Registration deadline for new entities that are Financial Institutions under CRS *

AUGUST

CRS and FATCA returns due to the DITC by Reporting Financial Institutions.

NOVEMBER

CRS Compliance Form due to the DITC by Reporting Financial Institutions.

For a more detailed calendar including event driven deadlines and filings that potentially attract administrative fines please contact CalendarRequest@maples.com Regulatory Calendars can also include key filing deadlines applicable in Ireland, Luxembourg, Jersey and the British Virgin Islands. maples.com *(established between 1 May 2023 and 29 April 2024) and FATCA (established between 1 January 2023 and 29 April 2024). ** De-registration deadline to avoid 2025 fees for CIMA registered entities and directors.

DECEMBER

31 15

Economic Substance Returns due to the DITC for "Relevant Entity" carrying on a "Relevant Activity" with a 31 Dec FYE**

15 maples.com/15-15

THE REGULATORY 15/15 PODCAST A 15-minute summary of the latest developments in the regulatory laws of the Cayman Islands.


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