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BVI vs Cayman Islands: trust jurisdictions side by side
BVI and Cayman Islands are two of the 40 places we cover. Both are in the Americas and Caribbean and open for new trusts with us. The table sets out the facts we hold for each place side by side, with the source and date of every fact.
The table
Facts side by side
Shaded cells differ between the two places.
Rows we have not published for a place are listed below the table.
| Fact |  BVI |  Cayman Islands |
|---|---|---|
| Governing law | Trustee Act (Cap. 303): the general law of trusts | Trusts Act (2021 Revision), including the STAR regime |
Not published for BVI: perpetuity period and protector. Ask us.
Not published for Cayman Islands: trust structure, registration and reporting to authorities. Ask us.
This is guidance, not legal or tax advice. Every fact has a source, listed under Sources with its date.
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Sources
Read on :
- BVI Financial Services Commission: Trustee Act (Revised 2020). Used for governing law.
- Walkers: Cayman Islands STAR Trusts, Reinforcing the Role of Enforcers (2024). Used for governing law.
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