Ugland House, Office building in George Town, Cayman Islands

Ugland House is a white multi-story office building at 121 South Church Street in George Town, Cayman Islands. Its facade has rows of rectangular windows, a dark green base and roofline, and a central section rising above the main facade with green letters reading "MCMXCIX". A continuous balcony with red patterned railings runs along the second floor and a curved ground-level section, where a curved sign reads "Ugland House". The law firm Maples and Calder occupies the building.

Ugland House is occupied by the law firm Maples and Calder and serves as the registered office address for about 40,000 entities, including investment funds, joint ventures and capital market issuers. During his first presidential campaign, Barack Obama called it "the biggest tax scam in the world". In 2008 the U.S. Government Accountability Office investigated the entities registered there and found that 95% were not wholly owned by U.S. persons.

The name comes from the Norwegian shipping family Ugland, and the building is the registered office of Maples and Calder. Its address at 121 South Church Street is shared by 40,000 entities, including investment funds, joint ventures and capital market issuers. Visitors see the name "Ugland House" on a curved sign on the dark green base, below the red patterned balcony railings.

Ugland House stands at 121 South Church Street, south of the main harbourfront in George Town. The building is a working office occupied by the law firm Maples and Calder, so the interior is not open to visitors; the facade, the curved "Ugland House" sign and the green "MCMXCIX" lettering on the upper section can be seen from the street and sidewalk.

The green letters "MCMXCIX" on the central section spell 1999 in Roman numerals, the year the building was completed. The address is also the registered office of Maples and Calder, the law firm occupying it.