Schritt-für-Schritt-Anleitung zur Registrierung einer Gesellschaft auf den Cayman Islands

Einführung

Die Cayman Islands sind eine der weltweit führenden Jurisdiktionen für die Gründung von Offshore-Gesellschaften. Mit einem gut entwickelten Rechtsrahmen, flexiblen Unternehmensstrukturen, robusten Vertraulichkeitsschutzmaßnahmen und einem Körperschaftsteuersatz von 0% für die meisten Gesellschaften wird die Jurisdiktion häufig für Investmentvehikel, Special-Purpose-Vehicles (SPVs), Hedgefonds, Handelsgesellschaften und konzerninterne Holdingstrukturen genutzt. Dieser Artikel bietet eine Schritt-für-Schritt-Anleitung zur Registrierung einer Gesellschaft auf den Cayman Islands, praktische Informationen zu Kosten, Zeitplänen, Anforderungen und den Unterlagen, die Sie benötigen, sowie eine kurze Erläuterung, warum die Cayman Islands weiterhin attraktiv für internationale Unternehmensregistrierungen sind.

Why choose the Cayman Islands for company formation

• 0% corporate tax rate for most companies, making it tax-efficient for international business and investment structuring.
• A modern common-law legal system modeled on English law with specialist courts and experienced practitioners.
• Flexible corporate structures (exempted companies, limited liability companies, segregated portfolio companies, etc.) tailored to funds, SPVs and holding companies.
• Confidentiality safeguards, with a beneficial ownership register maintained under strict access controls rather than public disclosure.
• International compliance: Cayman implements global standards (FATCA, CRS), economic substance requirements and information-sharing agreements, giving counterparties confidence.
• Robust financial services ecosystem with corporate service providers, law firms, auditors and banks experienced in cross-border business registration and compliance.

Common company types and corporate structure options

Exempted Company

Most foreign-facing companies incorporate as an "exempted company." Exempted companies are generally not permitted to conduct business within the Cayman Islands and are designed for international operations. They can have non-resident directors and shareholders, and they often benefit from confidentiality and simplified administrative requirements.

Limited Liability Company (LLC)

Cayman LLCs combine contractual flexibility with limited liability and are commonly used for fund structures, joint ventures and holding vehicles.

Segregated Portfolio Company (SPC)

SPCs permit the creation of separate portfolios with ring-fenced assets and liabilities — widely used by funds and insurance structures.

Other forms

There are also ordinary resident companies, limited duration companies (LDCs) and limited partnerships (commonly used for alternative investment funds).

Basic corporate governance

• Directors: A company can be managed by individual or corporate directors. Exempted companies generally do not require resident directors.
• Shareholders: A single shareholder is allowed; bearer shares have been effectively abolished and shares must be registered.
• Company secretary: Appointment is customary though not always mandatory for every corp