One deal, one Cayman vehicle, global investor access

No — Infra One charges zero setup and legal fees for Cayman SPV formation. The platform handles entity formation, partnership agreements, subscription documents, digital investor onboarding with KYC/AML, and ongoing administration. CIMA registration support is included.

Closed-ended SPVs accepting investor commitments fall under the Private Funds Act and must register with CIMA within 21 days. The registration is a filing process — not an approval — so it does not delay the deal timeline. SPVs with fewer than 15 investors may qualify for exemptions under certain conditions.

The ELP or exempted company formation takes 3 to 5 business days. Including partnership documentation, subscription agreements, and investor KYC, a complete Cayman SPV can be operational within 2 to 3 weeks through Infra One.

The Cayman Islands impose no income tax, capital gains tax, or withholding tax. A Cayman ELP is fully tax-neutral at the entity level — there is no tax on the SPV's investment gains or on distributions to investors. This makes Cayman SPVs particularly attractive for international co-investment deals with investors across multiple tax jurisdictions.

Cayman SPVs are preferred when the investor base is international and includes non-US, non-UK investors who want to avoid filing obligations in those jurisdictions. The tax-neutral structure eliminates entity-level taxation, and the Cayman legal framework is well-understood by institutional investors globally. Cayman SPVs are also commonly used alongside US master funds in co-investment structures.