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Cook Islands vs Belize: trust jurisdictions side by side
Cook Islands and Belize are two of the 40 places we cover. Cook Islands is in Asia Pacific and Belize is in the Americas and Caribbean. Both are 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 |  Cook Islands |  Belize |
|---|---|---|
| Governing law | International Trusts Act 1984 (No. 14), as later amended | Trusts Act, Chapter 202 (Revised Edition 2020) |
| Registration | 1984 Act provides an annual certificate of registration | Register of International Trusts, not public (ss.65A, 65C) |
| Trustee requirement | As enacted, s.2 asks for a listed type of company as trustee or power holder | International trust needs a trust agent in Belize (s.65E(1)) |
Not published for Cook Islands: perpetuity period and foreign law rules. Ask us.
Not published for Belize: trust structure, asset protection rule, reserved settlor powers, registry search and fee rules. 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 :
- Act No. 14 of 1984 (FSC copy). Used for governing law, registration, trustee requirement.
- Financial Services Commission Belize: Laws and Amendments. Used for governing law.
- Trusts Act, Chapter 202 (Revised Edition 2020). Used for registration, trustee requirement.
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