Relationship dossier
Germany
Cayman Islands
Relationship assessment
Germany and the Cayman Islands maintain focused cooperation through a tax information exchange agreement.
Germany toward Cayman Islands
+15Germany concluded a tax information exchange agreement with the Cayman Islands, providing a framework for exchanging tax information with Cayman authorities.
Cayman Islands toward Germany
+15The Cayman Islands entered into a tax information exchange agreement with Germany, providing for tax information exchange with German authorities.
Overall relationship
+15The relationship has a concrete but specialized foundation in tax information exchange. The Cayman Islands' status as a British Overseas Territory shapes its external affairs, while the tax arrangement reflects cooperation in an area where the territory has exercised authority.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Germany and the Cayman Islands have a concrete bilateral tax-cooperation arrangement: a tax information exchange agreement provides for exchange of information between their authorities. The Cayman Islands is a British Overseas Territory, with external affairs generally reserved to the United Kingdom, while it has exercised authority in areas such as tax agreements. The relationship reflected in the known bilateral arrangement is cooperative but focused in scope.
Key developments
Germany and the Cayman Islands concluded a tax information exchange agreement.
Major uncertainties
- The extent of practical implementation and use of the tax information exchange arrangement is unclear.
- The scope of other direct cooperation between German and Cayman Islands authorities is unclear.