Loeb Smith Attorneys

Loeb Smith Attorneys Loeb Smith Attorneys is an offshore corporate law firm with offices in the British Virgin Islands (B

Loeb Smith Attorneys is an offshore corporate law firm with offices in the British Virgin Islands (BVI), Cayman Islands and Hong Kong which delivers a high quality Partner-led professional service at competitive rates. We are Cayman Islands law and BVI law specialists on international corporate, investment and finance transactions. We have an excellent track record of advising investment fund mana

gers, in-house counsels, financial institutions, onshore counsels, banks, companies, and private clients to find successful outcomes and solutions to their day-to-day issues and complex, strategic matters. Our firm provides advice and guidance on Cayman Islands law and BVI law relating to investment funds (hedge funds, private equity funds, real estate funds, and other asset classes), mergers and acquisitions, capital markets, Blockchain technology transactions, private equity transactions, corporate, corporate governance, governance and risk, banking and finance, corporate services, regulatory compliance, corporate insolvency and restructurings. We are extremely proud of the high quality of our Partner led service to our clients who continue to retain and recommend our services as a result of our creative solutions to their business issues. Our clients continue to retain our services as a result of our responsiveness, knowledge of their business issues and proven ability to deliver results that seek to maximize commercial advantage for them whilst minimizing their legal risk. Please note that updates, comments and other content published on pages managed by Loeb Smith Attorneys may contain information of general interest about current legal issues, but do not give or purport to give legal advice. Expertise

Investment Funds, Capital Markets, Corporate insolvency and restructurings, M&A, Commercial litigation, Corporate, Banking & Finance, Private Equity transactions, Corporate & Liquidation services, Blockchain & Technology transactions.

Exempted limited partnerships (“ELPs”) are a form of Cayman Islands partnership which are commonly used in investment fu...
31/03/2026

Exempted limited partnerships (“ELPs”) are a form of Cayman Islands partnership which are commonly used in investment fund structures, particularly closed-ended private investment funds. This can be contrasted with open-ended mutual funds which are typically structured using a Cayman Islands exempted company.

There are a broad number of funding arrangements available to Cayman Islands investment funds and also to investors in them.

To read more and find out how creditors take security over limited partnership interests in a Cayman Islands exempted limited partnership visit the link below:
https://www.loebsmith.com/insight/how-do-creditors-take-security-over-limited-partnership-interests-in-a-cayman-islands-exempted-limited-partnership/

Deadline Extension Notice – Cayman Financial InstitutionsThe DITC has extended the deadline to appoint a Cayman-based Pr...
31/03/2026

Deadline Extension Notice – Cayman Financial Institutions

The DITC has extended the deadline to appoint a Cayman-based Principal Point of Contact (PPOC) to 31 January 2027 for Financial Institutions (e.g. Investment Funds, Investment Managers and Discretionary Investment Advisers) established on or before 31 December 2025. Failure to comply may attract an administrative penalty of up to CI$10,000 (approx. US$12,200).

Contact our law firm for guidance on how to stay fully compliant and effectively manage regulatory risk.

[email protected]

The Cayman Islands has historically been a jurisdiction for Captive insurance companies and is currently one of the lead...
31/03/2026

The Cayman Islands has historically been a jurisdiction for Captive insurance companies and is currently one of the leading Captive hubs in the world, both in terms of number of Captive insurance companies and total assets under management, owing to Cayman’s world-wide reputation as a highly professional, yet business friendly and well-regulated environment with a philosophy of imposing proportionate, risk-based regulations and rules backed by consistency of enforcement. In particular, the Cayman Islands is the absolute leader domicile for healthcare sector Captives, with healthcare-related Captives taking up over a third of Cayman’s Captive industry.

To read more on the state of the Captive Insurance Industry in the Cayman Islands, types of captives and establishing a Captive in the Cayman Islands, please visit the article on the link below:

https://www.loebsmith.com/briefing-note/captive-insurance-in-the-cayman-islands-2/

In our Regulatory series Partner Liz Kenny shared insights on Cayman Islands Funds and Managers regarding Outsourcing. R...
31/03/2026

In our Regulatory series Partner Liz Kenny shared insights on Cayman Islands Funds and Managers regarding Outsourcing. Read the article on the link below to find out what a regulated fund or manager has to do to comply with the CIMA's Guidance, what outsourcing covers and more.

For assistance in relation to your regulated entity’s outsourcing arrangements, including drafting/ reviewing outsourcing agreements, carrying out a gap analysis, or preparedness audit in readiness for a CIMA inspection, please reach out to the Loeb Smith on the link below.
https://www.loebsmith.com/briefing-note/regulatory-series-cayman-islands-funds-and-managers-outsourcing/

The Cayman Islands Government has issued the International Tax Co-operation (Economic Substance) Act (2026 Revision) (th...
31/03/2026

The Cayman Islands Government has issued the International Tax Co-operation (Economic Substance) Act (2026 Revision) (the ES Act). This new updated legislation in respect of economic substance consolidates previous amendments made up to 31 December 2025 and replaces the 2024 Revision of the ES Act as the current authoritative version of the legislation.

The new 2026 Revision does not introduce substantive changes to the economic substance regime. Rather, it consolidates prior amendments and updates statutory cross-references, ensuring alignment with related Cayman Islands corporate legislation amended during 2024 and 2025.

Read further here: https://www.loebsmith.com/briefing-note/cayman-islands-economic-substance-regime-what-the-2026-revision-means-for-in-scope-entities/

Some time ago, the tokenisation of assets moved beyond the experimental stage in the context of investment funds in the ...
31/03/2026

Some time ago, the tokenisation of assets moved beyond the experimental stage in the context of investment funds in the Cayman Islands. What perhaps began as a niche exercise in representing interests on a is increasingly being proposed by mainstream sponsors as a way to broaden distribution, reduce administrative friction and, in theory at least, to improve secondary market liquidity.

The has already taken a pragmatic step by clarifying that properly structured tokenised fund interests do not, of themselves, trigger regulation under the Virtual Asset Service Provider (VASP) regime, which had previously been a grey area that resulted in an understandably cautious approach.

Partner Robert Farrell provides an analysis on the topic and you can read it on this link: https://www.loebsmith.com/insight/tokenised-investment-funds-in-the-cayman-islands-new-benefits-and-old-rules/

Subscription credit facilities – also known as “sub-lines” or “capital call facilities” – have gained prominence in rece...
31/03/2026

Subscription credit facilities – also known as “sub-lines” or “capital call facilities” – have gained prominence in recent years as flexible financing options for private equity sponsors and fund managers operating within the Cayman Islands and British Virgin Islands (BVI).

Vanisha Harjani of Loeb Smith Attorneys highlights key features, legal considerations and strategic advantages associated with these structures. Article first published in with Asia Business Law Journal.

https://www.loebsmith.com/insight/cayman-bvi-subscription-credit-facilities-key-guide-for-pe/

We are proud to be shortlisted at this year's Hedgeweek Global Digital Asset Awards in the following categories:Law Firm...
31/03/2026

We are proud to be shortlisted at this year's Hedgeweek Global Digital Asset Awards in the following categories:

Law Firm of the Year: Client Services

Law Firm of the Year: Fund Domicile

Law Firm of the Year: Overall

Please support the fantastic work of our team by voting Loeb Smith Attorneys by April 3rd, 2026 on this link: https://hwawards2026.evalato.com/public-evaluation/20305/login

We are delighted to share that Loeb Smith Attorneys has been shortlisted as "Offshore Law Firm of the Year 年度离岸律师事务所大奖" ...
31/03/2026

We are delighted to share that Loeb Smith Attorneys has been shortlisted as "Offshore Law Firm of the Year 年度离岸律师事务所大奖" at the ALB China Law Awards 2026.

It has been encouraging to see that both Cayman Islands and British Virgin Islands law regimes have remained popular and important jurisdictions for corporates, funds, and private wealth clients in China, and that our firm is able to continue to deliver the different services and advice that meet the needs and demands of clients in China and other parts of the Asia Pacific region.

Winners will be announced on April 16, 2026 at the gala taking place in Beijing.

Among the many investment fund structures provided by the Financial Services Commission (“FSC”) of the British Virgin Is...
31/03/2026

Among the many investment fund structures provided by the Financial Services Commission (“FSC”) of the British Virgin Islands (“BVI”) under the Securities and Investment Business Act (As Revised) of the BVI, Approved Funds and Incubator Funds have for a number of years been very attractive options for Start-up Fund Managers and Emerging Fund Managers.

Check the key features of these two categories of BVI funds in the article on the link below:

https://www.loebsmith.com/insight/bvi-conversion-of-incubator-funds-and-approved-funds-and-ongoing-requirements/

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Suite 329 10 Market Street, Camana Bay, Grand Cayman
George Town
KY1-9006

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