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Samoa trust law and key features
Samoa trust law rests on three Acts, covering trusts, foundations and trustee companies. This page names each Act with its source and date, sets out what each one governs, and lists the questions your lawyer confirms for your case before you sign a deed.
Reviewed by a senior trust administrator, updated
The legal frame at a glance
What the law provides, with the source number for each item.
Key facts
- Trust structure
- The Foundations Act 2016 provides for Samoan foundations[2]
- Trustee requirement
- The Trustee Companies Act 2017 governs trustee companies[3]
- Trust structure
- The Foundations Act 2016 provides for Samoan foundations[2]
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 |
- A trustee holds the assets under a written trust deed for the beneficiaries it names.
- The trustee is a trustee company in Samoa.
- A protector and a letter of wishes are possible tools; your lawyer confirms whether Samoan law allows them.
- No legal effect is promised; your lawyer confirms the detail of each Act.
The governing law
The main trust statute is the Trusts Act 2014, with a 2016 amendment, and the common law fills the gaps (source: PacLII, Trusts Act 2014). The Pacific Islands Legal Information Institute publishes it.
Your lawyer reads the sections against your case.
Two further Acts matter for the structure. The Foundations Act 2016 provides for Samoan foundations (source: PacLII, Foundations Act 2016).
The Trustee Companies Act 2017 governs trustee companies (source: PacLII, Trustee Companies Act 2017).
We list them so your lawyer knows where to look.
Each statute-based fact here carries its source and a verification label.
Who may act as trustee
A Samoan trustee company holds office as trustee, and we are your contact as a settlor living abroad.
The 2017 Act named above sets the rules for a company in that role. Your lawyer confirms how they apply to your deed, including whether an individual may also act.
The trustee’s duties follow the deed and the law. In practice that means holding title to the assets, keeping records, following the deed and weighing each request before it decides.
Your own lawyer should see the trustee’s name, and the terms it works on, before you commit to anything. The trustee’s day-to-day work is described in the overview.
Features the law allows
Trust laws elsewhere often deal with the same handful of topics. Below is the list of topics to put to a Samoan lawyer. It is a list of questions, not of features; each answer comes from the Act and your lawyer.
| Topic | Question we put to a lawyer |
|---|---|
| Duration of the trust | Is there a maximum period, and can the deed extend it? |
| Protector | Can the deed create one, and with which powers? |
| Settlor powers | How much can a settlor keep without weakening the trust? |
| Beneficiaries | Who may benefit, including people who live abroad? |
| Foundations | When is a foundation a better fit than a trust? |
| Registration | Does any filing follow signing the deed? |
Your lawyer takes each answer from the Act. This page offers no feature of Samoan law as a selling point.
Our page on wealth structuring and asset protection explains how we approach planning in general, without reference to any one place.
Limits and requirements
Some limits apply to any trust, whatever the statute says. They shape the plan more than most features do.
- Your home country. Its courts and tax authority decide how a Samoan trust is treated for you. Your own lawyer advises on this.
- Banks. A bank forms its own view of a place and may ask for more documents. Ask yours early.
- Identity. Banks, tax authorities and the trustee need to know who stands behind the trust.
- Timing. Moving assets while a claim is pending or expected can cause trouble. Your lawyer reviews timing before anything moves.
- EU list. In the October 2026 update, Samoa is not among the eight jurisdictions on Annex I (source: KPMG, ETF 585). That is a snapshot, and the list is revised twice a year.
We never describe a trust as a way to hide assets or to make them untouchable. The structure gives your lawyer a set of rules to work with, and results depend on the facts.
The steps and papers for set-up show where these checks fall in the process.
Sources and review dates
Every source below is dated 2026-11-05. Your lawyer confirms how these sources apply to your deed.
| Source | Used for |
|---|---|
| PacLII, Trusts Act 2014 | Main trust statute |
| PacLII, Foundations Act 2016 | Samoan foundations |
| PacLII, Trustee Companies Act 2017 | Trustee companies |
| KPMG, ETF 585, October 2026 | EU list snapshot |
For what the structure may cost, read the cost breakdown, and for short answers on everyday points, see the plain answers page.
Frequently asked questions
Which law governs a trust in Samoa?
The main trust statute dates from 2014, with a 2016 amendment, and applies alongside the common law. The deed names its governing law, a clause to settle early with your lawyer. Your lawyer confirms how the statute applies to your deed before you sign.
Who may act as trustee in Samoa?
A Samoan trustee company takes the role. A 2017 statute governs trustee companies. What it requires of one, and whether an individual may also act, is a question for your lawyer. Your own lawyer should see the trustee's name and terms before you sign.
Can a trust in Samoa have a protector?
A deed in many places can create a protector, but whether Samoan law allows one, and with what powers, is a point your lawyer confirms for your case. Your own lawyer advises who, if anyone, should hold it, and how the powers should be worded in the deed.
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.