Umzug nach Cayman Islands: Steuern, Aufenthalt und Leben
So werden Sie in Cayman Islands steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 7 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Cayman Islands the top income tax rate is 0%, dividends are taxed at up to 0% and companies pay 0% corporate tax.
How to move and become tax resident
You can become tax resident in Cayman Islands from arrival once you take up residence (Residence permit (e.g. independent means / permanent residence) + home; no tax test). The typical route is Residency Certificate for Persons of Independent Means (25-yr): Invest CI$1m (≥CI$500k developed real estate, Grand Cayman) + CI$120k/yr income or CI$400k local deposit; issue fee CI$20k + CI$1k/dependant/yr There are 7 open residence programmes in Cayman Islands — see the list below.
Living there
George Town has a tropical savanna (wet/dry) climate with winter highs around 28.5 °C and summer highs around 32 °C.
Key facts
| Höchste Einkommenssteuer | 0% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 0% |
| Steuerliche Ansässigkeit | ab Zuzug — Residence permit (e.g. independent means / permanent residence) + home; no tax test |
| Typischer Aufenthaltsweg | Residency Certificate for Persons of Independent Means (25-yr) — Invest CI$1m (≥CI$500k developed real estate, Grand Cayman) + CI$120k/yr income or CI$400k local deposit; issue fee CI$20k + CI$1k/dependant/yr |
| Klimatyp | tropical savanna (wet/dry) · 28.5° / 32° (George Town) |
Aufenthaltsprogramme in Cayman Islands
Aktive Programme
- Residency Certificate for Persons of Independent Means — Investition CHF 480'000 · 2026-10
Certificate (R41) revocable if holder spends <30 days/yr in Cayman; no right to work.
- Certificate of Permanent Residence for Persons of Independent Means — Investition CHF 1'920'000 · 2026-10
PR framework unchanged by 2025/2026 Immigration (Transition) Acts; PR reform deferred to later legislation.
- Certificate of Direct Investment — Investition CHF 960'000 · 2026-10
Holder must be present ≥90 days/yr and file audited accounts in years 2 and 5.
- Residency Certificate (Substantial Business Presence) — entrepreneur · 2026-10
- Special Economic Zone Employment Certificate (Cayman Enterprise City) — Einkommen / Jahr CHF 36'000 · 2026-10
Exempt from local advertising/Caymanian-preference rules; fees not officially published.
- Work Permit — employment · 2026-10
Immigration (Transition) amendments in force 1 May 2026; proposed 10-yr term limit was not enacted.
- Residency and Employment Rights Certificate / Dependant status (spouse & children) — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Cayman Islands to become tax resident?
ab Zuzug. Residence permit (e.g. independent means / permanent residence) + home; no tax test No income, gains or wealth tax; old country may still claim residence (no treaties)
How much tax will I pay in Cayman Islands?
In Cayman Islands the top income tax rate is 0%, dividends are taxed at up to 0% and companies pay 0% corporate tax.
Which residence programmes does Cayman Islands offer?
Residency Certificate for Persons of Independent Means (CHF 480'000); Certificate of Permanent Residence for Persons of Independent Means (CHF 1'920'000); Certificate of Direct Investment (CHF 960'000); Residency Certificate (Substantial Business Presence); Special Economic Zone Employment Certificate (Cayman Enterprise City)
What is the usual way to move to Cayman Islands?
Residency Certificate for Persons of Independent Means (25-yr). Invest CI$1m (≥CI$500k developed real estate, Grand Cayman) + CI$120k/yr income or CI$400k local deposit; issue fee CI$20k + CI$1k/dependant/yr
Compare with nearby countries
Anguilla · Antigua & Barbuda · Aruba · Bahamas · Barbados · Bermuda · British Virgin Islands · Curaçao · Dominica · Grenada · Montserrat · Saint Lucia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.