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Samoa trust: how it works and how to set one up
A Samoa trust is a trust under Samoan law, in which you transfer assets to a trustee who holds them for the beneficiaries named in a deed. We coordinate the checks, documents and reporting around a local trustee. Get a quote.
Reviewed by a senior trust administrator, updated
Key facts
- Trust structure
- The Foundations Act 2016 provides for Samoan foundations[2]
- Governing law
- Trusts Act 2014, with a 2016 amendment, and the common law[1]
- Trustee requirement
- The Trustee Companies Act 2017 governs trustee companies[3]
Numbers in brackets point to the Sources list at the end of this page.
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 |
- The settlor transfers assets to a trustee in Samoa under a written trust deed.
- The trustee is usually a Samoan trustee company; we coordinate the papers and reporting around it.
- A letter of wishes guides the trustee's discretion; it is not binding on the trustee.
- A protector, if the deed creates one, can be asked to consent to key trustee decisions.
What a trust in Samoa is
A trust is not a company; it is a relationship written into a deed. As settlor you hand assets to a trustee, who becomes their legal owner yet must hold and manage them under the deed for the beneficiaries.
The main trust statute in Samoa is the Trusts Act 2014, with a 2016 amendment (source: PacLII, Trusts Act 2014). Your lawyer confirms how its sections apply to your deed.
Samoa also has a Foundations Act 2016 and a Trustee Companies Act 2017 (sources: PacLII, Foundations Act 2016; PacLII, Trustee Companies Act 2017).
The law page lists the questions your lawyer settles under each Act.
A discretionary trust is the usual choice. Under it the trustee, not the settlor, decides who is paid and when, with a letter of wishes from you as guidance. You may revise that letter, and it does not bind the trustee.
Secrecy is not what a trust is for, and it does not take assets outside every rule. The trustee, the bank and the tax authorities each need to know who is behind it.
The real benefit is continuity. When the settlor steps back, falls ill or dies, a professional trustee carries on under the same deed.
Who a trust in Samoa suits
It may suit a family that is weighing Pacific places and wants sourced facts before it decides. It does not suit someone who wants to avoid all disclosure, and we say so early.
Typical aims are to hold family investments, to pass on a company, or to keep a clear structure that banks and tax authorities can follow.
Before writing to us, note three facts: the likely beneficiaries, the assets that might go in, and the country where each family member lives. Every later step builds on them.
Each enquiry is tested against our client acceptance policy, and a case we cannot take is declined at the outset.
Whether a Samoa structure is suitable and lawful where you live is for counsel at home to confirm. What to report at home is for your tax adviser.
We replace neither of them. We work alongside both and send them the same drafts we send you.
If you are comparing Pacific places, read the Cook Islands comparison, the New Zealand foreign trust guide or the page on Vanuatu next. They explain different service models and duties.
What the trustee does
Three duties frame the role: follow the deed, act for the beneficiaries, and keep proper records.
A trustee company in Samoa takes the trustee role, and its name is in your documents before you sign.
Day to day, those duties turn into the following work:
- holding title to the assets and keeping them separate from its own;
- trustee meetings with minutes for each distribution or major decision;
- accounts and an asset report that we send you;
- a periodic refresh of identity checks on the people connected to the trust;
- collecting the self-certification forms used for tax information exchange.
A request for a payment is read against the deed and the letter of wishes. The trustee decides and writes its reasons into the minutes.
You keep the naming of beneficiaries, the letter of wishes and whatever powers the deed leaves with you.
We handle onboarding, paperwork and reporting together with the trustee in Samoa. Legal and tax questions stay with your own advisers.
Documents and steps to start
Set-up follows seven steps in a set order. Signing waits until your lawyer has reviewed the deed and the trustee has agreed to act.
- Enquiry.
- Acceptance, with identity and source-of-funds checks.
- Design of the structure with your lawyer, including any holding company.
- Drafting of the deed and your letter of wishes.
- Signing and acceptance of office by the trustee.
- A filing check by your lawyer, to see whether any filing follows signing.
- Transfer of assets to the trustee or to a company the trust owns.
First we gather identity documents, proof of the source of your money and wealth, and details of every beneficiary.
| What we ask for | Who it concerns | Why |
|---|---|---|
| Passport and proof of address | Settlor, protector, anyone who can direct the trust | Identity and address checks |
| Occupation and evidence of where the wealth came from | Settlor | To show where the assets came from |
| Names and details of beneficiaries | Beneficiaries | Identification; for a class, enough detail to identify them at payout |
| Incorporation papers and share register | Any company placed in the trust | To confirm ownership and control |
Basis: the checklist for onboarding, 2026-11-05.
The set-up guide walks through each step and the papers in turn.
After that, timing depends on third parties: your lawyer, the trustee, the bank and any registry. We give you a checklist and a list of open items, not a promised date.
Tax and reporting
Tax attaches to people as well as to the trust. How your home country treats you as settlor or beneficiary is for your own tax adviser to explain, including what to file.
Your adviser receives the draft deed and the asset list, so the advice is based on the actual documents.
No tax outcome is promised here. Because the trustee collects self-certification forms at the outset, reporting deadlines can be planned from the first day.
What affects the cost
Costs have three parts: our work, the Samoan trustee company’s fee, and third parties such as the law firm and the bank.
We publish the set-up fee for a standard trust or foundation; the rest is quoted after we review your case. Four things move the total most: the structure, the value band of the assets, the kinds of assets and the number of countries.
A written estimate states its assumptions and shows the trustee’s part separately. The cost breakdown explains each item.
Samoa compared with other places
The clearest difference between places is who acts as trustee and which statute governs. Here a Samoan trustee company holds the role, and we coordinate around it.
Weigh three things when you compare:
- Where your family and assets are. A trustee close to the business and the bank is easier to work with.
- Which place your advisers know best. Their familiarity with the law shortens drafting and review.
- How a place is seen by your bank. Banks form their own view, so ask yours early.
Leave tax and legal comparisons to your advisers; the result depends on where you live and what you own, more than on the place.
The side-by-side comparison tool sets Samoa against any other place we cover.
Facts we reviewed, with source and date
Your lawyer confirms how these Acts apply to your deed.
| Field | What the source says |
|---|---|
| Main trust statute | Trusts Act 2014, with a 2016 amendment |
| Foundations | Foundations Act 2016 |
| Trustee companies | Trustee Companies Act 2017 |
| EU list | Samoa is not among the eight jurisdictions on Annex I (October 2026) |
Basis: PacLII for Samoan legislation and the KPMG summary of ETF 585 (October 2026), both dated 2026-11-05.
Short answers to everyday questions are in the plain answers page. You can also browse every place we cover. Ask for a quote for Samoa and we reply with the next questions.
Frequently asked questions
Who can set up a trust in Samoa?
The settlor and the beneficiaries can usually live in other countries, but who qualifies is a point your lawyer confirms for your case. We first check your identity, the source of your assets and the people who benefit. Your own lawyer confirms the structure suits you at home.
How do I start in Samoa?
Send the family, the assets and the aim with your quote request and our questions come back to you. The sequence is identity checks, design with your lawyer, then drafting, signing and funding. Your own lawyer reviews the deed before you sign, and assets move only after the trustee has accepted office.
Who can help me start in Samoa?
We coordinate the process and a trustee company in Samoa holds office as trustee. A law firm drafts the deed, and your own lawyer and tax adviser review it. The trustee company and the law firm are named in your documents before you sign.
Is Samoa on the EU list of non-cooperative jurisdictions?
In the October 2026 update, Samoa is not among the eight jurisdictions on Annex I. That is a snapshot, and the list is revised twice a year. Banks and advisers form their own view, so ask your lawyer how a place is seen where you bank and pay tax.
Is a trust in Samoa taxed?
The answer turns on where you, the beneficiaries and the assets are, and on how the trust is built. We give no tax advice and promise no tax result. Your tax advisers confirm the position before signing, with the draft deed and asset list from us.
Sources
- PacLII: Trusts Act 2014 (Samoa), read 2026-11-05.
- PacLII: Foundations Act 2016 (Samoa), read 2026-11-05.
- PacLII: Trustee Companies Act 2017 (Samoa), read 2026-11-05.
- KPMG: ETF 585, update of the EU list of non-cooperative jurisdictions (October 2026), read 2026-11-05.