Cayman Islands new amendments introduced for CRS effective 1st January 2026.
On 27th November 2025, the Tax Information Authority (International Tax Compliance) (Common Reporting Standard (Amendment) Regulations, 2025, (the “Amendment Regulations”) were published in the Cayman Islands Gazette which, upon coming into force on 1 January 2026.
The amendments cover the following:
– From 1st January 2026, Cayman Institutions that become financial institutions within the year, are required to register with the Tax Information Authority of the Cayman Islands (TIA) by 31st January of the following year. Any changes to registration details however are to be submitted by form within 30 days of the change taking effect.
– Principal point of contact (PPOC) for Cayman Financial Institutions is now to be located within the Cayman Islands, and such change must be affected before 31st January 2027.
– With effect from 1st January 2027, CRS returns (including nil returns) are to be filled by 30th June of the year following the relevant calendar year. This similarly applies to CRS Compliance Form filing.
– Cayman Financial Institutions will also be required to collect additional information for “controlling persons” will be collected via a self -certification form.
– Cayman Financial Institution that fails to submit the required CRS return and Compliance Form by their due date, may now be issued a penalty notice immediately without first issuing a notice of breach. Otherwise, the TIA’s procedures for the issuance of penalties remain unchanged.
– The expansion of the definitions of “Depository Institution” (to include entities holding Specified Electronic Money Products and Central Bank Digital Currencies) and “Financial Asset” (to include Relevant Crypto-Assets). This also coordinates reporting requirements with the forthcoming Crypto-Asset Reporting Framework (CARF), relieving FIs from dual reporting of gross proceeds where CARF applies.
Clients are advised to take note of the changes in CRS timelines and new requirements to avoid the penalties being imposed on their entities as penalties now do not require notice to be issued to any non-compliant company.
If you need assistance, please do not hesitate to contact your relationship manager. Alternatively, you can email us at [email protected] .
Thank you for your attention to this matter.
PORTCULLIS GROUP
www.portcullis.group
本次英屬開曼群島共同申報準則 (CRS) 之最新修訂規則將自 2026 年 1 月 1 日 起生效。
《2025 年稅務資訊機關 (國際稅務遵循共同申報準則) 修訂條款》(下稱「修訂條款」) 已刊載於2025 年 11 月 27 日發布之《開曼群島公報》，且將於 2026 年 1 月 1 日 正式生效。
本次修訂內容重點如下：
– 自 2026 年 1 月 1 日 起，凡於該年度內成為金融機構之所有開曼機構，須於次年 1 月 31 日前向開曼群島稅務資訊機關 (Tax Information Authority，TIA) 完成註冊。後續註冊資料之變更則須於變更生效後 30 日內按規定表格申報之。
– 所有開曼金融機構須按修訂條款，於英屬開曼群島境內設立主要聯絡窗口(Principal Point of Contact，PPOC) ，並應於 2027 年 1 月 31 日前完成相關設立事宜。
– 自 2027 年 1 月 1 日 起，CRS 之申報 (包含零申報事項) 須於該曆年結束後之次年 6 月 30 日前完成；CRS 合規表格之申報期限亦同。
– 開曼金融機構亦須蒐集「控制人 (controlling persons) 」之額外相關資訊，並應透過自行聲明表格蒐集及留存相關資料。
– 開曼金融機構如未依修訂條款於期限內完成 CRS 申報及自行聲明表格申報，TIA得逕行開罰且無需事先下達違規警告。其餘罰鍰程序則依 TIA 既有規定辦理。
– 新增「存款機構 (Depository Institution)」之定義範圍：納入持有特定電子貨幣產品及中央銀行數位貨幣之實體。新增「金融資產 (Financial Asset)」之定義範圍：納入相關加密資產。
– 此外，本次修訂亦銜接即將實施之「加密資產申報框架 (CARF)」，在適用 CARF 之情形下，得減輕金融機構重複申報總收入之義務。
敬請注意：有鑑於按現行規定，TIA得逕行開罰且無需事先下達違規警告，故 請貴客戶留意並掌握 CRS 申報時程與新增規定之變動，以避免遭受罰鍰。
如需任何協助，敬請隨時聯繫您的保得利關係經理，或電郵至 [email protected] 感謝您對本事宜之關注。
謹此，
保得利集團
www.portcullis.group
