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Exempted Limited Partnership

The Exempted Limited Partnership Law (2018 Revision) (“the Law”) makes it possible to form limited partnerships for offshore investors with the minimum of delay. Such a partnership may not undertake business with the public in the Cayman Islands, other than as necessary for the carrying on of business outside Cayman. The key features of Exempted Limited Partnerships (“ELP”) are:

The key features of Exempted Limited Partnerships (“ELP”) are:
  1. There is no inheritance, income or capital gains tax, or estate duty which applies to partnerships, including an exempted limited partnership or its partners.
  2. A partner may be a general or limited partner as well as a corporation with or without limited liability.
  3. The Registrar is required to maintain a record for each partnership, which is to be kept open to public inspection. A statement containing the following particulars must also be filed to af