Nevis Trust

Nevis is widely recognized as the global leader in Offshore Asset Protection Trusts.
The jurisdiction provides robust legal safeguards and a
Supportive regulatory framework that attracts successful families and
Individuals engaged in international business, investing, and banking.

Strongest International Asset Protection

Features:

Ensures smooth wealth succession
Protection from baseless lawsuits
Statutory safeguards for personal data
Tax-neutral environment
Nevis Exempt Trust Structure

A Nevis trust is a private fiduciary agreement, known as a “Deed of Trust,” established between the Settlor (or Founder) and the Trustee. Other parties involved may
include one or more Beneficiaries and, optionally, a Protector. This relationship is formalized through a written, duly witnessed, or notarized Trust Deed.

The settlor creates the trust by transferring assets to the trustee, who then manages these assets for the benefit of the beneficiaries.

Trustees, appointed by the settlor, are responsible for carrying out the settlor’s instructions as set out in the Trust Deed—protecting the trust, managing its assets,
and prioritizing the beneficiaries’ interests. The main trustee managing the trust must be a Nevis trust company or a Nevis legal entity. Additional trustees with specific
roles, such as investment management, can be appointed and may be located anywhere globally.

A Protector oversees the trust’s activities to ensure the trustee complies fully with the Trust Deed. Typically empowered to appoint or remove trustees, the Protector
acts in the beneficiaries’ best interests and can be either a trusted individual (e.g., a family friend) or an independent professional.

Beneficiaries are those entitled to receive benefits from the trust, as defined by the terms laid out by the settlor in the Trust Deed.

The Trust Deed details the trust’s goals, the duties of trustees and protectors, and the terms governing asset distribution to beneficiaries.

Notably, the settlor can also be a beneficiary.

Key advantages of Nevis Trust

Asset Protection

Nevis Asset Protection Trusts: Legal Safeguards

Nevis’ offshore asset protection framework is specifically crafted to discourage and defend against litigation:

The traditional Statute of Elizabeth does not apply in Nevis. As a result, asset transfers into a Nevis trust cannot be voided in relation to future, unidentified
creditors.

Any creditor attempting to challenge a Nevis trust must initiate legal proceedings in Nevis and provide a substantial financial bond before the case can proceed. Additionally, a heightened burden of proof is required.

Judgments issued by foreign courts are not recognized or enforceable against Nevis trusts.

There is a strict two-year statute of limitations on claims related to fraudulent conveyance.

Tax Neutrality

One of the most attractive features of a Nevis trust is its tax-exempt status within Nevis. However, tax obligations may still apply in other jurisdictions based
on the residence or citizenship of the settlor, beneficiaries, or trustees—so seeking appropriate professional advice is essential.

Additional benefits include:

• Nevis trusts can be structured as private or family investment vehicles.
• The Trust Deed is not publicly filed, and the Confidential Relationships Act makes it a criminal offense to disclose confidential business or professional information, including details of a Nevis trust.
• All non-criminal legal proceedings concerning a Nevis trust are conducted privately (in camera).
• No requirements for annual financial statements or filings.
• No Nevis tax on profits, income, dividends, or capital gains.
• Nevis trusts are effective estate planning tools, allowing for the transfer of assets in a way that may reduce estate taxes upon the settlor’s death.
• Trusts can provide discretionary distributions to beneficiaries facing duress, depending on the terms of the Trust Deed.
• The trust may later be divided (decanted) into individual trusts for specific beneficiaries.
• Nevis trusts can hold a wide range of assets, including equities, cash, real estate, cryptocurrencies, precious metals, and more.
• Trusts are also permitted to form one or more LLCs to manage or operate their holdings.