News & Insights

Extensions Given for Annual Returns and Economic Substance Notifications

The Registrar of Companies and the Department for International Tax Cooperation (DITC) have extended the deadlines for entities to complete their annual returns and economic substance notification filings. 

The annual return filing deadline has been extended until 30 June. The extension will apply to all companies, including limited liability companies and foundation companies. Penalties for failure to file will come into force on 1 July.  As a result of the annual return extension for companies, the deadline for Economic Substance Notification (ESN) filings is now 30 June.

Further Information

Please contact your usual attorney at Stuarts should you require any specific information on economic substance in the Cayman Islands.


 

Contact our experts for further advice

View profile for Jonathan McLeanJonathan McLean
Partner and Head of Banking & Regulatory
, View profile for Megan WrightMegan Wright
Partner and Head of Corporate

This publication is for general guidance and is not intended to be a substitute for specific legal advice. Specialist advice should be sought about specific circumstances.