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What is a Nevis trust?
The short answer to what is a Nevis trust: an international exempt trust registered in Nevis, usually set up by someone abroad, with a trustee holding the assets for the beneficiaries the deed names. Read the answers below, then ask for a quote.
Reviewed by a senior trust administrator, updated
Top questions
Jump to an answer below.
Key facts
- Trust structure
- Settlor and beneficiaries must at all times be non-residents of Nevis[1]
- Perpetuity period
- No rule against perpetuities; unlimited duration unless the deed says otherwise[1]
- Trustee requirement
- A Nevis corporation or a trust company doing business in Nevis[1]
Numbers in brackets point to the Sources list at the end of this page.
Basics
Nevis trusts follow the common law pattern. A settlor moves assets across, a trustee holds them and beneficiaries may benefit as the deed says.
What sets the Nevis version apart is the ordinance it sits under and the conditions it attaches. The rules and their sources are set out on the law page.
Some call these trusts protective. That word describes provisions in the ordinance and is no guarantee for your own case.
Is it safe to hold assets in a Nevis trust?
Safety rests on the trustee, the deed and how the trust is used in practice. Whether it holds against a given claim depends on timing, control and the courts where you live, which only your lawyer can assess. We offer no promise of an outcome. Ask your lawyer to review the trustee and deed before assets move.
Who are the settlor, trustee and beneficiaries?
The settlor creates the trust and funds it. The trustee holds and manages the assets under the deed. Beneficiaries are the people or class who may receive distributions. Where the deed names a protector, that person oversees key trustee decisions. Your lawyer advises who should fill each role.
Can the settlor also be a beneficiary?
Possibly. Whether a deed may be drafted that way is a question for your Nevis lawyer, who confirms how it applies to your deed. If you keep too much, a court at home could treat the assets as still yours. Your lawyer reviews that balance with you before signing.
Can a foreign court order undo a Nevis trust?
The official summary says a foreign judgment against the trust is not enforceable in Nevis. That does not stop a court at home from acting against you personally if you live there. Your lawyer explains how far a home court can reach in your case.
Setting up
Every client follows the same route, and documents set the pace. You pass identity and source-of-funds checks, work out the structure with your lawyer, approve the deed and sign.
The trust is entered on the register through a registered agent before assets move. The slowest part is usually evidence of where the money came from, so gather it early.
The formation guide lists, step by step, what the trustee asks to see.
Do I need to visit Nevis?
Mostly not. You sign before a notary where you live and join meetings by video call. Counsel and the trustee agree how signing works in your case, so mention any travel limits in your first message. A bank may sometimes ask to meet you, and we warn you in good time.
Can a company hold the assets under the trust?
Often, yes. The trust can own a company that holds the assets, so the trustee holds shares instead. That alters who signs and where records are kept. Your lawyer says whether it fits your assets, and the choice shows up in the cost.
Running the trust
With assets in place, the trustee runs the trust under the deed by holding meetings, keeping accounts and passing resolutions. We draft the papers for each request before the trustee decides.
Trusts stay sound when the deed is followed day to day and decisions are properly recorded. A settlor who treats trust money as personal money is a warning sign.
A trust costs money every year, and across its life the yearly charges can exceed the set-up. The cost breakdown explains each item.
We publish the set-up fee for a standard trust or foundation; annual administration, event-based work and third-party charges are quoted after we review your case.
What does a trustee do in Nevis?
The trustee holds the assets, decides distributions under the deed, keeps the accounts and handles the filings. It has to act properly, with genuine meetings and resolutions, not just sign what the settlor sends. A trustee that approves every request is a warning sign.
Can I change the trustee later?
The deed usually sets out how a trustee is replaced, and a protector may hold the power. A change means new checks, new papers and sometimes new charges, so ask about notice and exit terms beforehand. We raise these points with the trustee on your behalf.
What happens if I move to another country?
Moving can change how your home country taxes you and may affect whether the trust still fits. Tell your lawyer and tax adviser before the move. We then update the trustee and the records and go through the deed with your advisers.
Reporting and tax
Taxes depend on the people involved, so your country of residence decides your position. The Nevis side deals with registration and records.
For what the trustee or a bank must report, and what to file at home, ask your own tax adviser.
Do I pay tax on a Nevis trust?
Your home country decides what applies to you as settlor or beneficiary, so ask your own tax adviser what to report there. We promise no tax outcome and we replace neither your lawyer nor your adviser. Registration and records are handled on the Nevis side, which is a separate matter from your own return.
Does a Nevis trust report to my tax authority?
Whether the trustee or a bank has reporting duties, such as under the Common Reporting Standard, is a point your lawyer confirms for your case. Expect the bank to ask, early on, for self-certification forms covering the trust and any company it owns. What you file at home is a matter for your own tax adviser.
Getting help
Read the Nevis guide first for the wider view, or send us your plan.
You can ask for a quote any time. Tell us where you live, what you hope to hold and who the beneficiaries are.
Can you start my trust now?
Yes. Describe your plan and we tell you what to prepare and confirm a start date in writing. We begin with the identity checks and send your lawyer the same drafts we send you. Nothing is signed until your own advisers are content with the structure.
Do you replace my lawyer or tax adviser?
No. Your own lawyer and tax adviser at home must confirm that a Nevis structure is suitable and lawful where you live. We work with both of them from the first message and send them the same drafts we send to you.
Sources
- Nevis FSRC: Trusts, read 2026-11-05.