Cayman Foundations Go Mainstream for DAO Treasuries as Crypto Compliance Tightens Under OECD CRS 2026

In the Cayman Islands, registered foundations surged about 70% year over year, crossing the 1,300 mark by end-2024, and adding roughly 400 new structures through May 2025.

Industry observers say Cayman foundations are becoming the preferred framework for DAOs, used to custody treasuries, hold IP, and streamline governance and compliance for crypto ventures.

Notably, at least 17 foundation treasuries have surpassed $1 billion in asset scale, underscoring the sector’s liquidity and institutional appeal.

Looking ahead, the OECD Common Reporting Standard is slated for 2026 rollout, aiming to raise tax transparency for crypto activity via standardised data exchange. Cayman will require crypto service providers involved in transactions and custody to conduct due diligence and reporting, though protocol treasuries and passive foundations are not expected to be captured by mandatory reporting.