The Cayman Islands Foundation Company is a unique structuring option in the Cayman Islands used for wealth planning, as well as holding vehicles and special purpose vehicles for commercial transactions and cryptocurrency offerings.

Though the Foundation Company may be used as an alternative to a Cayman trust, a number of features specific to Cayman’s trust law have also been wrapped up into the Foundation Company vehicle, which should prove beneficial to investors and private clients. Foundation companies may be an attractive alternative to trusts, particularly for those in civil-law jurisdictions, where there are concerns about the tax treatment of trusts. Clients from common-law jurisdictions may also be attracted to a Foundation Company for holding higher-risk assets, such as shares in family businesses.