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Nevis: Tax-Efficient Sectors


Nevis trusts are formed under the Nevis International Exempt Trust Ordinance of 1994, as amended to 2002. The Trust Ordinance includes special provisions to enhance the use of Nevis as a preferred jurisdiction for the establishment of Asset Protection Trusts.

Nevis trusts are exempt from all forms of taxation and exchange controls provided that transactions take place only with non-residents. The trustee may be either a trust company licensed to do business in Nevis or a company incorporated under the Corporation Ordinance (ie an International Business Company). There is no registration requirement other than for the Trust's name, name of the Trustee and the registered office address.

There is a USD25,000 bond requirement prior to the commencement of an action or proceeding against trust property.



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