The Cayman Islands Government has published the Land Holding Companies Share Transfer Tax (Amendment) Bill, 2025, which was introduced in parliament on 12 December 2025. The legislation seeks to amend the Land Holding Companies Share Transfer Tax Act (2022 Revision) to change how rates are payable, and increase the rates of tax payable in the case of a transfer of any equity capital of a land corporation where the taxable value of the transfer is KYD 2 million dollars or more. In particular,…