What does the future of global funds look like in the Cayman Islands?

The Cayman Islands sits at the centre of global fund structuring, but the scale, sophistication and regulatory evolution of the jurisdiction are still widely misunderstood by managers.

At GAIM Ops Cayman 2026, Samantha Widmer, Director and Head of Funds & Capital Markets at Cayman Finance, breaks down what managers often overlook. From Cayman’s 30,000‑plus registered funds to its tax‑neutral framework, and the depth of expertise that has shaped the island into a global powerhouse.

The conversation explores how tokenization legislation, FATF and OECD compliance priorities, rising costs and talent constraints are reshaping cross‑border operations. It also looks ahead to Cayman’s expanding role in digital assets, evergreen structures and new global markets as the jurisdiction positions itself for the next era of fund innovation.

Dive into the full interview with Samantha Widmer to learn how Cayman is redefining global fund structuring and where the biggest shifts are happening next:

“We are this global powerhouse within the funds industry.”

— Samantha Widmer, GAIM Ops Cayman 2026

Core insights from the interview

• Cayman’s scale and global fund dominance
• Tax‑neutral structuring that simplifies cross‑border investing
• Tokenized fund legislation enabling next‑generation models
• FATF and OECD compliance priorities shaping 2026
• Cost pressures and the impact on emerging managers
• Talent development and attracting global expertise
• Cayman’s expanding role in digital assets and new markets

Inside the interview

The discussion opens with the scale and sophistication of Cayman’s funds industry — more than 30,000 registered funds, a tax‑neutral framework that avoids unnecessary layers of taxation, and a deep pool of on‑island expertise built over decades. Widmer emphasises that these fundamentals are still widely misunderstood, despite Cayman’s position as a global leader in fund structuring. She then turns to regulatory developments shaping cross‑border operations. Cayman’s new tokenized fund legislation allows managers to tokenize without undergoing a separate VASP licensing process, positioning the jurisdiction at the forefront of digital‑asset innovation. At the same time, the island is preparing for an upcoming FATF review, with public and private stakeholders working together to ensure Cayman remains compliant and off negative lists.

Widmer also highlights the pressures driving Cayman’s next phase of innovation. Including the rising compliance costs, the financial burden on emerging managers and the challenge of developing and attracting talent within an 80,000‑person island nation. Cayman is investing heavily in its next generation of financial‑services professionals while continuing to draw global expertise to support its evolving ecosystem.

Looking ahead, she sees Cayman’s role expanding across evergreen structures, private credit, digital assets and tokenized funds, with two‑thirds of the world’s crypto funds already domiciled on the island. Her mandate now includes exploring new markets (from Brazil and Hong Kong to Singapore, Japan and the Middle East) to bring the next wave of managers into Cayman’s ecosystem.

Want more conversations like this? Join the community at GAIM Ops West, October 25–27, 2026 at Waldorf Astoria Monarch Beach, CA.