Cayman Islands as a Destination for U.S. and UK Taxpayers: Pathways to Residency, Exit Planning, and Tax Considerations

Mr. Altneu advises HNW and UHNW individuals and families with their acquisition of residency and citizenship, and on relocating businesses and family offices to the Cayman Islands. He is ranked as a 'Next Generation Partner' by Legal 500 Caribbean 2025 and advises his clients on the full range of immigration, residency and estate planning matters. Mr. Altneu advises on immigration journeys for entire families and has considerable experience of successfully handling every type of immigration matter including applications for: Extended and Permanent Residence for Persons of Independent Means; Permanent Residency (Points System); Naturalisation; British Registration; Cayman Islands and British Citizenship; The Right to be Caymanian (Cayman Status); Work Permits/Rights to Work; and all related appeals. In addition to his core immigration and residency practice, Mr. Altneu is a qualified Trust and Estate Practitioner (TEP) and a full member of STEP. He advises individuals, families and institutions in Cayman on a full-service concierge basis that spans wills, probate and administration, licensing, family and employment.

Ms. Arman is a partner and co-head of the Asset Finance practice in the Maples Group’s Cayman Islands office. She specializes in financing transactions, including banking and asset finance, fund and corporate finance and is recognized as an industry leader in asset finance. Ms. Arman also has significant experience in the field of regulated M&A transactions and regulatory advice. She regularly advises on licencing and physical presence establishment particularly with respect to companies, family offices and high net worth individuals looking to relocate to the Cayman Islands.

Mr. Holland is global head of Maples and Calder’s Trusts & Private Client team and is based in the Maples Group’s Cayman Islands office. He is considered by all of the major rankings including Chambers & Partners, Spears and the Legal 500 to be one of the world’s best private client lawyers. Mr. Holland specializes in international and offshore trusts and estates work. He advises on the settlement or establishment of trusts, their administration and complex issues arising during the life of the trust as well as the trust’s final distribution. Mr. Holland is also regularly consulted about estates work including the drafting of wills and estate plans, power of attorney, grants of probate, resealing of foreign grants and challenges to estate plans.

Mr. Lesperance is one of the world’s leading international tax and immigration advisors. He has successfully advised scores of high and ultra high net-worth individuals and their families, many of whom continue to seek his counsel today. In addition Mr. Lesperance has provided pro bono advice to many governments on how to improve their Citizenship by Investment, Residence by Investment or “Golden Visa” type programs to better meet the needs of his global clients. He is supported by a team of professionals, some of whom have worked with him since the early 1990s.

Ms. Nickason is a VP with Dart Family Office. She serves as a director of the Cayman Islands Family Office Association and as an alternate on the board of Cayman Finance. Additionally, Ms. Nickason is a member of Private Client Global Elite. She earned a BA from Mount Allison University and an MBA from the University of Guelph.