Cayman Islands Introduces Increased Tax Rate on Transfers of Equity Capital of a Land Corporation

The Cayman Islands Government has published the Land Holding Companies Share Transfer Tax (Amendment) Act, 2025, which was originally published in the Official Gazette on 18 December 2025. The legislation amends the Land Holding Companies Share Transfer Tax Act (2022 Revision) to change how rates are payable, and increase the rates of tax payable in the case of a transfer of any equity capital…
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