Jurisdictions
Offshore trust jurisdictions we cover
Choose where your trust should sit: pick a place to see where we can help and read its guide where one is published, or compare several side by side.
At a glance
40
Places we cover
4
Regions
3
Ways we deliver a trust
1 direct, 21 with a partner, 18 partner as trustee
40
Place guides published
40 jurisdictions
Where we can help with offshore trusts
An offshore trust is governed by the law of a place other than your home country. One Pacific Trust covers 40 such places across 4 regions; all of them are open for new trusts. Guides are published place by place; 40 are live today. Pick one to read its guide, or compare a few.
- Asia Pacific8
- Americas and Caribbean19
- Europe10
- Middle East and Africa3
Asia Pacific
Hong KongRead the guide
We act as trustee directly.
Common law and the Trustee Ordinance (Cap. 29)
Source: Trustee Ordinance (Cap. 29), Hong Kong e-LegislationSingaporeRead the guide
We work with a local partner.
Trustees Act 1967: duty of care (Part 1A), investments (Part 2), powers (Part 3)
Source: Singapore Statutes Online: Trustees Act 1967Cook IslandsRead the guide
A local partner acts as trustee.
International Trusts Act 1984 (No. 14), as later amended
Source: Act No. 14 of 1984 (FSC copy)New ZealandRead the guide
We work with a local partner.
Trusts Act 2019, in force from 30 January 2021, and the common law
Source: New Zealand Legislation: Trusts Act 2019Labuan (Malaysia)Read the guide
We work with a local partner.
Labuan Trusts Act 1996 (Act 554), as amended up to Act A1368 of 2010
Source: Laws of Malaysia: Labuan Trusts Act 1996 (Act 554)SamoaRead the guide
A local partner acts as trustee.
Trusts Act 2014, with a 2016 amendment, and the common law
Source: PacLII: Trusts Act 2014 (Samoa)VanuatuRead the guide
A local partner acts as trustee.
No Vanuatu trust statute is listed in the PacLII consolidated Acts index
Source: PacLII: Vanuatu consolidated legislation indexMarshall IslandsRead the guide
The trustee is confirmed in your quote.
Trust Act of 1994, Title 50, Chapter 1 of the Revised Code (2004 edition)
Source: Marshall Islands Revised Code: Trust Act (1994), 50 MIRC Chapter 1 (FAOLEX copy)
Americas and Caribbean
BVIRead the guide
The trustee is confirmed in your quote.
Trustee Act (Cap. 303): the general law of trusts
Source: BVI Financial Services Commission: Trustee Act (Revised 2020)Cayman IslandsRead the guide
The trustee is confirmed in your quote.
Trusts Act (2021 Revision), including the STAR regime
Source: Walkers: Cayman Islands STAR Trusts, Reinforcing the Role of Enforcers (2024)NevisRead the guide
A local partner acts as trustee.
Nevis International Exempt Trust Ordinance (Cap. 07.03(N))
Source: Nevis FSRC: TrustsPanamaRead the guide
The trustee is confirmed in your quote.
Law 21 of 2017 (10 May 2017) on fiduciaries; Law 1 of 1984 on trusts
Source: Organo Judicial (CENDOJ): Ley 1 de 1984 sobre fideicomiso (Gaceta Oficial 19971)BermudaRead the guide
The trustee is confirmed in your quote.
Trustee Act 1975; Amendment Act 2025 in force 10 October 2025
Source: Carey Olsen via Legal 500: The Trustee Amendment Act 2025, Bermuda (2025)South Dakota (USA)Read the guide
We work with a local partner.
SDCL 43-5-8: the common-law rule against perpetuities is not in force
Source: South Dakota Legislature: SDCL 43-5-8, Rule against perpetuities not in forceNevada (USA)Read the guide
We work with a local partner.
NRS 111.1031: nonvested interests are valid if they vest within 365 years
Source: Nevada Legislature: NRS Chapter 111, Estates in property; conveyancing and recordingDelaware (USA)Read the guide
We work with a local partner.
Qualified Dispositions in Trust Act, 12 Del. C. 3570 to 3576
Source: Delaware Code: Title 12, chapter 35, subchapter VI, Qualified Dispositions in TrustWyoming (USA)Read the guide
We work with a local partner.
Qualified spendthrift trusts: W.S. 4-10-510 to 4-10-523
Source: Wyoming Statutes: Title 4, chapter 10, Uniform Trust CodeAlaska (USA)Read the guide
A local partner acts as trustee.
A settlor can also be a beneficiary of a spendthrift trust: AS 34.40.110
Source: Alaska Statutes: Title 34, chapter 40, Restricting Transfers of Trust InterestsNew Hampshire (USA)Read the guide
A local partner acts as trustee.
Settlor's interest in an irrevocable spendthrift trust: RSA 564-B:5-505A
Source: New Hampshire Revised Statutes: Creditor's Claim Against a Settlor of an Irrevocable TrustTennessee (USA)Read the guide
A local partner acts as trustee.
Investment services trusts: Tennessee Investment Services Act of 2007
Source: Tennessee Code: qualified trustee and trust instrument, chapter 16BahamasRead the guide
We work with a local partner.
Trustee Act 1998 sets trustee powers and beneficiary rights
Source: Bahamas Financial Services Board via Legal 500: The Bahamas Toolkit (2025)BelizeRead the guide
We work with a local partner.
Trusts Act, Chapter 202 (Revised Edition 2020)
Source: Financial Services Commission Belize: Laws and AmendmentsAnguillaRead the guide
The trustee is confirmed in your quote.
Trusts Act 1994
Source: Anguilla FSC: Trust sector pageBarbadosRead the guide
A local partner acts as trustee.
Trusts (Miscellaneous Provisions) Act 2018-49 and Trustee Act Cap. 250
Source: Invest Barbados: Barbados LegislationTurks and CaicosRead the guide
The trustee is confirmed in your quote.
Trusts Ordinance 2016 (Chapter 16.12), text as at 31 March 2018
Source: The Turks and Caicos Islands: Trusts Ordinance, Chapter 16.12 (Revised Edition 2018)St KittsRead the guide
A local partner acts as trustee.
Trusts Act (Cap. 5.19), with 2018 and 2019 amending Acts
Source: FSRC St Kitts: Trusts law librarySt Vincent and the GrenadinesRead the guide
A local partner acts as trustee.
Trust Act, with related Acts listed by the FSA
Source: SVG FSA: Trusts
Europe
JerseyRead the guide
The trustee is confirmed in your quote.
Jersey law decides validity and effect of a Jersey trust (Article 9)
Source: Jersey Law Website: Trusts (Jersey) Law 1984GuernseyRead the guide
The trustee is confirmed in your quote.
The Trusts (Guernsey) Law, 2007 is the main statute for Guernsey trusts
Source: Guernsey Legal Resources: Trusts (Guernsey) Law, 2007SwitzerlandRead the guide
We work with a local partner.
Isle of ManRead the guide
The trustee is confirmed in your quote.
The Trusts Act 1995 is a core statute for Isle of Man trusts
Source: Isle of Man Government: Isle of Man legislationLiechtensteinRead the guide
We work with a local partner.
Persons and Companies Act (PGR); trusts have their own title
Source: Liechtenstein Law Gazette: Persons and Companies Act (PGR)CyprusRead the guide
The trustee is confirmed in your quote.
International Trusts Law of 1992, as amended
Source: CyLaw: International Trusts Law (1992)MaltaRead the guide
We work with a local partner.
Trusts and Trustees Act (Cap. 331)
Source: Malta Ministry for Justice: Trusts and Trustees Act (Cap. 331)LuxembourgRead the guide
The trustee is confirmed in your quote.
Law of 27 July 2003 on trusts and fiduciary contracts
Source: Legilux: Law of 27 July 2003 on trusts and fiduciary contractsNetherlandsRead the guide
The trustee is confirmed in your quote.
Hague Trusts Convention (1985)
Source: HCCH: Convention on the Law Applicable to Trusts and on their Recognition (1985)GibraltarRead the guide
The trustee is confirmed in your quote.
Gibraltar trust law includes the Trustees Act and the Trusts (Recognition) Act 1989
Source: Laws of Gibraltar: Trusts legislation
Middle East and Africa
UAE (DIFC, ADGM)Read the guide
The trustee is confirmed in your quote.
The 2018 Trust Law governs trusts that choose DIFC law
Source: Trust Law 2018, Dubai International Financial Centre (consolidated March 2024)MauritiusRead the guide
We work with a local partner.
The Trusts Act (Act 14 of 2001) governs Mauritius trusts
Source: Attorney General's Office: Trusts Act (Act 14 of 2001), Revised Laws of MauritiusSeychellesRead the guide
The trustee is confirmed in your quote.
The Trusts Act (Act 34 of 2021) governs Seychelles trusts
Source: Official Gazette: Trusts Act 2021 (Act 34 of 2021)
No jurisdiction matches "". Try a country or region name.
Three ways we deliver a trust
In every place we work in one of three ways.
We act as trustee ourselves, or we work with a local partner who takes a defined role, or a local partner acts as trustee while we coordinate the service for you. The guide for each place says which one applies there.
Hong Kong
Singapore
BVI
Jersey
Cook Islands
Nevis
Panama
How to choose: asset protection, succession or holding
Asset protection: how the law treats claims against trust assets and foreign judgments. Your lawyer tests this for your case. Cook Islands law
Succession: how long a trust may last and how the law treats home-country forced heirship. Hong Kong law
Holding: whether you can keep investment powers and how a holding company sits under the trust.
The best asset protection jurisdictions for one family can be wrong for another, so weigh where beneficiaries and assets sit, which law your lawyer knows, and whether you want an offshore trustee.
Trustee rules and reporting differ by place, so each guide sets out the law, the set-up steps and how we work there, with sources. Shortlist two or three, then ask us for a quote.
| Topic | What the law covers | Who checks it | Page to read |
|---|---|---|---|
| Asset protection | How the law treats claims against trust assets and foreign judgments | Your lawyer tests this for your case | Cook Islands: law and features |
| Succession | How long a trust may last and how the law treats home-country forced heirship | Your lawyer confirms it for your family and your home country | Hong Kong: law and features |
| Holding | Whether you can keep investment powers and how a holding company sits under the trust | Your lawyer and your tax adviser confirm how the structure sits for you | The law and features page of each place you shortlist |
| Sources: Cook Islands asset protection trust: key features and rules (read 2026-11-05); Hong Kong trust law and key features (read 2026-11-05) | |||
Two guides to start with
These two places have a full set of guides: the law, the set-up steps, tax and reporting, costs and the questions people ask.

Hong Kong
- Governing law
- Common law and the Trustee Ordinance (Cap. 29) Trustee Ordinance (Cap. 29), Hong Kong e-Legislation
- Perpetuity period
- Settlors may set up perpetual trusts from 1 December 2013 Hong Kong Government press release: Trust Law (Amendment) Ordinance 2013 gazetted (26 July 2013)
- Foreign law rules
- The government said home-country forced heirship rules are not meant to influence how trust assets are allocated Hong Kong Government press release: Trust Law (Amendment) Ordinance 2013 gazetted (26 July 2013)

Cook Islands
- Trust structure
- Registered; non-resident beneficiaries; listed company as trustee or power holder Act No. 14 of 1984, section 2 (FSC copy)
- Governing law
- International Trusts Act 1984 (No. 14), as later amended Act No. 14 of 1984 (FSC copy)
- Asset protection rule
- 1989 Act: bankruptcy (13A), fraud (13B), foreign judgments (13D), spendthrift (13F) International Trusts Amendment Act 1989 (No. 23), FSC copy
What an offshore trust company does for you
A trust company acting as trustee holds legal title to the trust assets under the deed, keeps records and minutes, and runs identity checks and reporting. It does not replace your lawyer or your advisers.
The guide for each place says who may act as trustee there and how we work in that place. Every place is open for new trusts; ask us on a call if you want to talk it through.
Swipe sideways to see the whole diagram.
- SettlorSets up the structure and transfers assets into it
- transfers assets under a trust deedTrusteeHolds the assets and manages them under the trust deed
- holds and distributesBeneficiariesPeople who benefit from the trust under its terms
- Trustee holds legal titleTrust assetsThe property held in the structure
Roles and notes
| Part of the structure | What it does |
|---|---|
| Settlor | Sets up the structure and transfers assets into it |
| Trustee | Holds the assets and manages them under the trust deed |
| Beneficiaries | People who benefit from the trust under its terms |
| Trust assets | The property held in the structure |
In a basic trust the settlor puts assets under a deed, the trustee holds them, and the beneficiaries benefit
Frequently asked questions
What is an offshore trust?
It is a trust, sometimes called an international trust, governed by the law of a place other than where the settlor lives, with a trustee who holds the assets under that law. Families use offshore trusts to hold assets across countries under one deed.
It does not hide assets: banks, tax authorities and the trustee still need to know who stands behind it. Each guide explains how offshore trust formation works in that place.
Which jurisdictions are best for asset protection?
Lists of the best trust jurisdictions for wealthy families rank places on their law, but no place is best for everyone. How well a trust holds up depends on the law of the place, the wording of the deed, when and how the assets moved in, and how courts where you live treat it.
Your lawyer weighs those points for your case. Compare two or three places, then ask us for a quote.
Do I need a trustee in the chosen jurisdiction?
It depends on the place. Some laws expect a locally licensed trustee; others accept a trust company based elsewhere. Each published guide says what that place requires, with its sources, and how we work there.
Every place listed is open for new trusts; ask us on a call and we tell you how we work in that place.
Can a trust move jurisdiction later?
Sometimes, if the deed allows it. Many deeds give the trustee or a protector a power to change the governing law or to appoint a new trustee elsewhere.
Whether a move works, and what it means for tax, depends on the deed and on the law of both places, so counsel confirms the steps first. Tell us where the trust sits now.
Not sure where to start?
Compare a few places, see what we do, or ask for a quote.
