Cayman Islands Foundation Companies

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The Foundation Companies Law, 2017 (the Foundation Companies Law) introduces the foundation company as a new type of corporate vehicle in the Cayman Islands. The Foundation Companies Law is drafted to allow the foundation company to be rooted in Cayman Islands company law, but function like a civil law foundation and only applies to companies that have been declared by the Registrar of Companies (Registrar) to be a foundation company.This Guide sets out the key features of foundation companies and how they are formed and operated.