Cayman Islands: Quick guide on CRS 2.0
Effective January 1, 2026
The Cayman Islands tax authority in early December 2025 published a quick guide on the amended common reporting standard (CRS 2.0), implemented under Cayman Islands domestic legislation through the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025.
The guidance became effective on January 1, 2026.
Read a January 2026 report prepared by the KPMG member firm in the Cayman Islands