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Vanuatu trust law and key features
Vanuatu trust law has no dedicated trust statute in the PacLII consolidated Acts index, and the Trust Companies Act (Cap. 69) covers trust companies. Your lawyer confirms which law governs your deed. This page covers the governing law, the trustee, the features people ask about and what to put to a Vanuatu lawyer.
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
- Trustee requirement
- The Trust Companies Act (Cap. 69) is the trust company statute of Vanuatu[1]
- Reporting to authorities
- Global Forum review (April 2026): Vanuatu rated largely compliant[2]
- Trustee requirement
- The Trust Companies Act (Cap. 69) is the trust company statute of Vanuatu[1]
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 PacLII consolidated Acts index lists no Vanuatu trust statute. Your lawyer confirms which law governs your deed.
- The Trust Companies Act (Cap. 69) is the statute for trust companies.
- The deed names or describes the beneficiaries, and the trustee acts only within its terms.
- Banks and advisers weigh the EU list when they look at a structure.
The governing law
Vanuatu trust law has no dedicated statute in the PacLII Acts index (source: PacLII, Vanuatu consolidated legislation index, 2026-11-05). Your lawyer confirms which law governs your deed. This page does not list section headings, perpetuity periods or protective rules.
Other places on this site have a full trust statute, and their law pages list it section by section. For comparison, see how the Cook Islands law page sets out a statute.
We will not borrow features from another place and imply they apply here. A rule that is not confirmed is not shown.
Who may act as trustee
The Trust Companies Act (Cap. 69) is the statute for trust companies in Vanuatu (source: PacLII, the Act text). What it requires of a trust company is a question for your lawyer.
A trust company in Vanuatu takes the trustee role, and its name is in your documents before you sign. Whether an individual may also act as trustee is a point your lawyer confirms for your case.
Your lawyer checks the trust company and the Act together before you choose a trustee.
Features the law allows
This list names the features people ask about, so you know what to put to a Vanuatu lawyer.
| Feature people ask about | What the sources show |
|---|---|
| Governing statute | The PacLII consolidated Acts index lists no Vanuatu trust statute. |
| Trust company statute | Cap. 69 |
| Protector | The deed may describe one |
| Perpetuity period | Set out by your lawyer for your deed |
| Protection against claims | No promise made |
| Powers the settlor keeps | Set out in the deed |
Basis: the PacLII legislation pages, dated 2026-11-05. Where a rule is not stated, do not assume the best case.
In short, the law here is less documented on public sources than in places with a trust statute. That does not make a trust impossible, but it leaves more of the risk with your lawyer.
Our page on wealth structuring and asset protection explains how we approach structuring in general.
How banks and tax authorities see the place
For most families the real question is not what the law allows but how the place is seen. Vanuatu remains on Annex I of the EU list under criterion 2.2 (source: KPMG, ETF 585).
Being on Annex I can trigger defensive tax measures in EU member states (same source). A bank or adviser with EU ties may weigh that before it agrees to deal with a structure here.
The picture is not one-sided. A Global Forum review in April 2026 rated Vanuatu largely compliant (same source), and the list is revised twice a year.
Neither fact tells you what your bank will do. Ask it, in writing, before the deed is drafted.
Limits and requirements
Whatever the statute says, some limits apply to any trust, and your lawyer will raise them.
- Home courts. A court at home may treat you as still owning assets you control, whatever the law of the trust says.
- Identity. The trustee, the bank and the tax authorities need to know who stands behind the trust.
- Timing of transfers. How the timing of a transfer relates to an existing or expected claim is a question for your lawyer before anything moves.
- Records and conduct. The trustee must act under the deed in practice, with real meetings and resolutions.
- Reputation. A place on a public list can slow a bank step or end it. Test this early.
We never describe a trust as making assets untouchable. Outcomes depend on facts and on courts we do not control.
The steps and documents show where these checks fall during set-up. What the work costs is on the costs page.
Sources and review dates
Three sources sit behind this page, each dated 2026-11-05.
| Fact | Source | Role on this page |
|---|---|---|
| Cap. 69 on trust companies | PacLII | Names the statute; your lawyer confirms its terms |
| EU list, effect, Global Forum | KPMG, ETF 585, October 2026 | Verified fact |
| Governing law | PacLII, Vanuatu consolidated legislation index | Source for the governing law row |
Each fact about Vanuatu trust law on this page carries its source and date.
For the wider picture, read the guide to a trust in Vanuatu. Practical questions are answered in our short answers on common points.
Frequently asked questions
Which law governs a trust in Vanuatu?
Vanuatu has no trust statute in the PacLII list of consolidated Acts, so the governing law for your deed is a question your lawyer answers. The Trust Companies Act (Cap. 69) covers trust companies. The deed names its governing law, and the trustee acts only within the deed's terms.
Can a trust in Vanuatu have a protector?
The deed can describe a protector, naming the person and the powers in writing. Your lawyer confirms how Vanuatu law applies to the role and the powers it may carry. Ask your own lawyer how a protector would look from your home courts.
Who may act as trustee in Vanuatu?
We work through a trust company in Vanuatu; the Trust Companies Act (Cap. 69) governs trust companies there. Whether an individual may act as trustee, rather than a trust company, is for your lawyer. Your Vanuatu lawyer confirms how it applies to your deed.
Sources
- PacLII: Trust Companies Act (Cap. 69) (Vanuatu), read 2026-11-05.
- KPMG: ETF 585, update of the EU list of non-cooperative jurisdictions (October 2026), read 2026-11-05.
- PacLII: Vanuatu consolidated legislation index, read 2026-11-05.