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Cayman Islands vs Bermuda: trust jurisdictions side by side
Cayman Islands and Bermuda are two of the 40 places we cover. Both are in the Americas and Caribbean and open for new trusts with us. The table sets out the facts we hold for each place side by side, with the source and date of every fact.
The table
Facts side by side
Shaded cells differ between the two places.
Rows we have not published for a place are listed below the table.
| Fact |  Cayman Islands |  Bermuda |
|---|---|---|
| Governing law | Trusts Act (2021 Revision), including the STAR regime | Trustee Act 1975; Amendment Act 2025 in force 10 October 2025 |
| Perpetuity period | Trusts made after Aug 2024 may disapply the perpetuity rule; STAR trusts unaffected | Perpetuities and Accumulations Act 2009: no perpetuity period for new trusts |
| Protector | STAR trust: a beneficiary cannot enforce it; the enforcer can (s.100) | STAR trust: a beneficiary cannot enforce it; the enforcer can (s.100) |
Not published for Cayman Islands: reserved settlor powers. Ask us.
This is guidance, not legal or tax advice. Every fact has a source, listed under Sources with its date.
Keep exploring
Read each place in full
Bermuda compared with other places
How Bermuda compares with the other places we cover.
Open Bermuda compared with other placesTwo places
More comparisons
Sources
Read on :
- Walkers: Cayman Islands STAR Trusts, Reinforcing the Role of Enforcers (2024). Used for governing law, protector.
- Carey Olsen via Legal 500: The Trustee Amendment Act 2025, Bermuda (2025). Used for governing law.
- Ogier: Adapting to Cayman Islands perpetuities changes (2025). Used for perpetuity period.
- Bermuda Laws Online: Perpetuities and Accumulations Act (2009). Used for perpetuity period.
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