Wills have long evolved from Hodson v Barnes [1926] 43 TLR 71 where the Testator's intentions were accepted as canvassed on an eggshell. In an ever expanding global market which often necessitates complex and rigid domestic legislation, conflicts of laws have made the area of Wills and Probate a topic worth discussing with an Attorney.

A most frequently asked question in practice is whether a Will is needed for each jurisdiction in which assets are located. Whilst it is possible for a Will to attempt to dispose assets sited in various jurisdictions, its success is not guaranteed as domestic legislation (such as forced heirship provisions) may prevail. It is therefore strongly advisable that legal advice be sought from an Attorney in each jurisdiction where assets are located.

The fundamental reason for making a Will is choice. If a Will is not prepared, then the Testator loses control over his estate following his death. As a result, an undesired person may become responsible for administering the estate of the deceased or worse still such a person may acquire some or all of the deceased's assets contrary to their wishes. Additionally, a Will can make provisions for the maintenance of minor children and express the Testator's wishes for the disposal of his body. As with most jurisdictions, here in the Cayman Islands if a person dies intestate (without a Will) the estate is distributed according to the Succession Law irrespective of the deceased's intentions.

If a Will has already been executed but the Testator has married or divorced this may revoke a Will even if in contradiction to the Testator's intention as to the disposal of his estate. Thus, revising a Will in such circumstances is as equally important as having one executed. Likewise, a Will should be reviewed and updated if necessary, upon the birth of any additional children to the Testator.

Perhaps one of the most desirable aspects of living in the Cayman Islands is the absence of direct taxation such as Inheritance Tax. A notable development is the recent Unites States passing of the Foreign Account Tax Compliance Act. Consequentially, thought must now be given to both the acquisition and disposal of assets upon the death of the Testator which may now be subject to US taxation.

The Cayman Islands is guided by various legislation in relation to the formalities associated with Wills and the process of Probate. At Solomon Harris we boast over 10 years experience in estate planning including the drafting and probating of Cayman Wills. Please contact us to secure your assets and assist in ensuring your intentions are fulfilled.

Our specialists in this are:



From time to time our firm hosts or sponsors events of interest to our clients. Please join our mailing list if you would like to be notified of upcoming events.

  • Lawyers World Global Awards Solomon Harris
  • World Finance Awards 2012 Solomon Harris
  • IFLR 1000 2011 Recommended Firm
  • 2011 Acquisition Legal Awards
  • ACQ Law Awards 2011 Solomon Harris
  • Corporate Intl Awards Law Firm of the Year Cayman Islands
  • Deal Makers Global Awards
  • Finance Monthly Global Awards 2012 Solomon Harris
  • Solomon Harris wins IFLR Asia Awards
  • Lawyer Monthly
  • The Lawyer Top 30 Offshore
  • Captive Review's Offshore Firm of the Year award
  • IFLR 1000 2014 Recommended Firm

Solomon Harris is a member of AIMA

Fairfield Sentry: Privy Council confirms that New York Courts can apply BVI Insolvency law to void preference payments...

The Judicial Committee of the Privy Council (the ‘Privy Council’) delivered its decisi...

View All Latest News
  Cayman Islands +1 345 949 0488
  Like Solomon Harris on Facebook Follow Solomon Harris on Twitter +1 Solomon Harris Follow Solomon Harris on LinkedIn Contact Us
Cayman Islands +1 345 949 0488
Like Solomon Harris on Facebook Follow Solomon Harris on Twitter +1 Solomon Harris Follow Solomon Harris on LinkedIn
Contact Us