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Gibraltar vs Jersey trusts: side by side
Gibraltar vs Jersey trusts: both are small places with their own trust statutes, but they differ in their trustee rules and in what each source says. This page puts them in one table, with the source and date of each fact.
Reviewed by a senior trust administrator, updated
Three places, three facts
A first look; the full table is further down the page.
| Gibraltar |  Jersey | |
|---|---|---|
| Governing law | Gibraltar trust law includes the Trustees Act and the Trusts (Recognition) Act 1989 | Jersey law decides validity and effect of a Jersey trust (Article 9) |
| Perpetuity period | The Perpetuities and Accumulations Act 1986 was amended in 2014 | A Jersey trust may last for an unlimited period (Article 15) |
| Foreign law rules | The 1989 Act deals with recognising foreign trusts | Not stated |
Key facts
- Governing law
- Gibraltar trust law includes the Trustees Act and the Trusts (Recognition) Act 1989[1]
- Perpetuity period
- The Perpetuities and Accumulations Act 1986 was amended in 2014[2]
- Foreign law rules
- The 1989 Act deals with recognising foreign trusts[1]
Numbers in brackets point to the Sources list at the end of this page.
What to compare first
Start with the questions that decide the choice: where your family and assets are, which place your advisers know best, and how much paperwork you want in one hand.
Then compare the law on four points: how long a trust may last, how purpose trusts work, who may act as trustee, and what is reported. The tables below compare Gibraltar and Jersey on those points.
The Jersey facts cite the statute text. For Gibraltar only the law titles on the official index are listed. Your lawyer confirms how it applies to your deed.
Trustee rules in one table
| Point | Gibraltar | Jersey |
|---|---|---|
| Main trust statutes | The Trustees Act and the Trusts (Recognition) Act 1989 are listed | Trusts (Jersey) Law 1984, Article 9: Jersey law decides validity and effect |
| Duration | The 1986 perpetuities act was amended in 2014; period set by the 2014 amendment; your lawyer confirms it | A Jersey trust may last for an unlimited period (Article 15) |
| Purpose trusts | A Purpose Trusts Act 2015 is listed | A purpose trust needs an enforcer (Article 12, Article 13) |
| Who acts as trustee | The deed names the trustee; your lawyer checks the statute text | A Jersey trust must have at least one trustee (Article 16) |
Basis: Laws of Gibraltar, Trusts legislation and the 1986 perpetuities Act as amended; Jersey Law Website, Trusts (Jersey) Law 1984; the reading date is listed once under Sources.
Both places let the deed name an individual or a company as trustee. Which choice fits depends on the family, and counsel advises on it.
Reporting in each place
Jersey’s reporting position, with its sources, is set out on the Jersey pages of this site. For Gibraltar, your lawyer checks the reporting position, so this page states none.
In either place, the trustee collects a self-certification form from each settlor, beneficiary and person who controls the trust, and your own adviser covers your tax.
Set-up in each place
The steps are alike. They run from enquiry and identity checks, through structure design and drafting by a local law firm, to signing and funding.
A local partner takes a defined role in Jersey, and does so in Gibraltar.
Our service is open for both places. The Jersey facts cite the statute text, while for Gibraltar only the law titles on the official index are listed.
The Gibraltar set-up guide shows the order we follow, and the Jersey overview shows how the service runs there.
When another place may fit better
Another place may fit better when your advisers know it well, when your assets sit nearby, or when you need a service that is open today. Jersey is open now.
Gibraltar may fit when you want a trust close to the United Kingdom and your counsel is comfortable with its laws. The law and features page sets out what is confirmed.
To see what a Gibraltar trust costs and who charges for it, read the Gibraltar cost guide.
Use the comparison tool to view any two places together, browse every place we cover, or request a quote. The common questions page answers the practical points.
Frequently asked questions
How does a trust in Gibraltar differ from other places?
Each place has its own trust statute, its own rules for trustees and its own reporting. Gibraltar's law is listed in an official index. Your lawyer confirms how it applies to your deed. The Jersey facts cite the statute text. The table on this page shows the differences.
Which trust features differ most between Gibraltar and other places?
Mainly four things: the longest period a trust can run, whether purpose trusts are allowed, the rules on who serves as trustee, and any rule on asset protection. For Gibraltar several of these are points your lawyer confirms for your case, and the comparison table marks which are verified.
How do I compare Gibraltar with other places?
Start with where your family and assets are and which place your advisers know best. Then read each place's law and reporting facts with their sources, noting which are verified and which your lawyer confirms for your case. The comparison tool on this site shows two places against each other.
| Topic | Gibraltar | Jersey |
|---|---|---|
| Governing law | Gibraltar trust law includes the Trustees Act and the Trusts (Recognition) Act 1989 | Jersey law decides validity and effect of a Jersey trust (Article 9) |
| Perpetuity period | The Perpetuities and Accumulations Act 1986 was amended in 2014 | A Jersey trust may last for an unlimited period (Article 15) |
| Foreign law rules | The 1989 Act deals with recognising foreign trusts | Ask us about this point |
| Reserved settlor powers | Ask us about this point | Reserved powers such as directing investments do not affect validity (Article 9A) |
| Trustee requirement | Ask us about this point | A Jersey trust must have at least one trustee (Article 16) |
| Reporting to authorities | Ask us about this point | Jersey signed the CRS competent authority agreement on 29 October 2014 |
| Sources: Laws of Gibraltar: Trusts legislation (read 2026-11-05); Laws of Gibraltar: Perpetuities and Accumulations legislation (read 2026-11-05); Jersey Law Website: Trusts (Jersey) Law 1984 (read 2026-11-05) | ||
Sources
- Laws of Gibraltar: Trusts legislation, read 2026-11-05.
- Laws of Gibraltar: Perpetuities and Accumulations legislation, read 2026-11-05.
- Jersey Law Website: Trusts (Jersey) Law 1984, read 2026-11-05.