Offshore Trust Services
Browse trust companies and trust service providers operating across the world's leading offshore financial centres including Jersey, Guernsey, the Cayman Islands, Isle of Man, BVI, New Zealand and the Cook Islands. SearchOffshore lists licensed trustees and trust administrators providing trust formation, administration and private wealth structuring services.
What Are Offshore Trust Services?
An offshore trust is a legal arrangement established under the law of an offshore jurisdiction, under which a settlor transfers assets to a trustee who holds and manages those assets for the benefit of named or described beneficiaries. The trustee, as legal owner of the trust assets, owes fiduciary duties to the beneficiaries and must act in their interests in accordance with the trust deed and the applicable law.
Jersey and Guernsey are among the world's most established trust jurisdictions, with extensive bodies of trust case law, modern trust legislation — including the Trusts (Jersey) Law 1984 and the Trusts (Guernsey) Law 2007 — and deep ecosystems of licensed professional trustees. The Cayman Islands, Isle of Man, BVI, New Zealand and the Cook Islands are also significant trust jurisdictions, each with their own legislative frameworks and distinct features.
Professional trustees operating in regulated offshore jurisdictions are licensed by the relevant financial services authority and subject to detailed supervision including fit and proper requirements, anti-money laundering obligations, beneficial ownership reporting and annual regulatory filings. Leading trust companies operating across multiple jurisdictions include Intertrust, Vistra, Sanne, Stonehage Fleming, Hawksford, Ocorian and Carey Olsen Trust.
- Discretionary trust formation and administration
- Fixed interest trust administration
- Purpose trust structures
- Charitable trust administration
- Foundation administration
- Protector and enforcer services
- Private trust company establishment
- Succession and estate planning support
- Family governance and family office services
Offshore Trust Services by Jurisdiction
Browse licensed trust companies and trust service providers across the SearchOffshore directory by jurisdiction.
Jersey
One of the world's most established trust jurisdictions with extensive trust case law and modern legislation
Browse Jersey Trust Services →Guernsey
A leading trust centre with a well-developed regulatory framework and experienced trust practitioners
Browse Guernsey Trust Services →Cayman Islands
Trust services supporting private wealth, STAR trusts and institutional structures
Browse Cayman Trust Services →Isle of Man
Regulated trust services in a well-established Crown Dependency with a strong private client tradition
Browse Isle of Man Trust Services →British Virgin Islands
Trust and VISTA trust structures combined with corporate holding arrangements
Browse BVI Trust Services →Singapore
Asian private wealth, family office and trust administration for regional and international clients
Browse Singapore Trust Services →Switzerland
Private banking, family office and trust services for UHNW individuals and families
Browse Switzerland Trust Services →Luxembourg
European private wealth structures, foundations and fiduciary arrangements
Browse Luxembourg Trust Services →Bahamas
Purpose trusts, private trust companies and private wealth structures in an established Caribbean centre
Browse Bahamas Trust Services →Selecting an Offshore Trust Service Provider
Trustee Licensing
Professional trustees operating in recognised offshore jurisdictions must hold a licence from the relevant regulatory authority. In Jersey, trust company business requires a licence from the JFSC. In Guernsey, a fiduciary licence from the GFSC. In the Cayman Islands, trust businesses are regulated by CIMA. Always verify that a trustee holds a current licence before engagement via the relevant public register.
Choice of Jurisdiction
The jurisdiction in which a trust is established determines the governing law, the regulatory framework applicable to the trustee and the available trust structures. Jersey and Guernsey are widely favoured for their established trust law, experienced judiciary and strong regulatory reputation. The Cayman Islands offers specialist structures including STAR trusts. The BVI offers VISTA trusts for holding company shares.
Settlor and Beneficiary Considerations
The tax and legal treatment of an offshore trust depends significantly on the residence and domicile of the settlor and beneficiaries, as well as the jurisdiction of the trust itself. The interaction between the trust structure and the home jurisdiction tax rules of all parties is complex. Specialist advice from both offshore counsel and home jurisdiction advisors is essential before any trust is established.
Beneficial Ownership and Transparency
Most offshore jurisdictions now require trustees to maintain records of trust beneficial ownership and in many cases to file information with a central register or equivalent authority. International automatic exchange of information under CRS means that trust account information is routinely shared with tax authorities in the jurisdiction of residence of settlors, trustees and beneficiaries.
AML and KYC Requirements
Licensed trustees are subject to anti-money laundering legislation and are required to conduct thorough customer due diligence on settlors, beneficiaries and underlying beneficial owners before establishing any trust. Expect to provide detailed KYC documentation including proof of identity, proof of address, and source of wealth and source of funds information.
Due Diligence
SearchOffshore lists trust service providers for directory purposes only. We do not verify regulatory standing at time of engagement, service quality or suitability for specific structures. Always verify a trustee's current licence status on the relevant regulatory register and conduct your own due diligence before engagement.
Frequently Asked Questions
What is an offshore trust?
An offshore trust is a legal arrangement established under the law of an offshore jurisdiction, under which a settlor transfers assets to a trustee who holds and manages those assets for the benefit of named or described beneficiaries. The trustee owes fiduciary duties to the beneficiaries and must act in their interests in accordance with the trust deed and applicable law. Jersey and Guernsey are among the most established offshore trust jurisdictions globally.
What is the difference between a discretionary and a fixed interest trust?
In a discretionary trust, the trustee has discretion over how and when to distribute income and capital among the beneficiaries. In a fixed interest trust, each beneficiary's entitlement is specified in the trust deed. Most offshore private wealth trusts are discretionary, giving the trustee flexibility to respond to changing circumstances of the beneficiaries and the applicable law.
What is a STAR trust?
A STAR trust is a special form of trust available under Cayman Islands law under the Special Trusts (Alternative Regime) Law. Unlike a conventional trust, a STAR trust can be established for a purpose rather than for identifiable beneficiaries, and does not require the trustee to act solely in the interests of beneficiaries. STAR trusts are commonly used in structured finance and fund structures.
Are offshore trust companies regulated?
Yes. Trust companies operating in recognised offshore financial centres are licensed and supervised by the relevant regulatory authority. In Jersey, trust company business is licensed by the JFSC. In Guernsey, by the GFSC. In the Cayman Islands, trust businesses are regulated by CIMA. Licence status should be verified on the relevant public register before any trustee is engaged.
What we are — and what we are not
Browse Offshore Trust Services
Search licensed trust companies and trust service providers across 30 offshore jurisdictions including Jersey, Guernsey, the Cayman Islands, Isle of Man, BVI, Singapore and Switzerland.
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