The Nevis International Exempt Trust: A 2025 Guide for Global Families & Entrepreneurs
When litigation risk, political uncertainty, or succession complexity threaten family capital, Nevis continues to offer one of the world’s most robust trust regimes.
Why Nevis?
Nestled in the Eastern Caribbean, the island of Nevis has spent three decades perfecting legislation that shields wealth with unusual vigor. The Nevis International Exempt Trust Ordinance 2020 (“NIETO 2020”) repealed and modernised earlier statutes, keeping Nevis at the cutting-edge of asset-protection planning.
Key advantages include:
- High litigation barriers – A creditor must post a USD 100,000 bond (courts may raise it) and re-litigate the entire claim locally.
- Formidable burden of proof – Claimants must show fraudulent intent “beyond a reasonable doubt” far stricter than the civil “balance of probabilities” used elsewhere.
- Short statutes of limitation – Existing creditors have one year from transfer; later creditors get two years. After that, challenges are time-barred.
- Perpetual duration – Unlike many common-law trusts, a Nevis trust can last indefinitely, enabling true dynastic planning.
- Tax neutrality – No Nevis income, capital-gains, estate, or withholding taxes on non-Nevis assets (local KYC/AML still applies).
Typical Use-Cases
Objective | Nevis Trust Solution |
|---|---|
Lawsuit insulation | Separate at-risk trading or professional assets from “sleep-at-night” capital. |
International estate planning | Bypass forced-heirship rules, consolidate assets from multiple jurisdictions, and ensure seamless generational transfer. |
Pre-migration or exit tax deferral | Shield appreciates before moving to a higher-tax country (seek bespoke cross-border advice). |
Crypto & digital-asset custody | Hold wallets via underlying LLCs with institutional-grade cold-storage controls. |
Family governance | Install a Protector or advisory committee; require unanimity for sensitive decisions such as distributions to beneficiaries. |
Core Legal Architecture
Feature | Statutory Position |
|---|---|
Settlor as beneficiary | Permitted, even in a self-settled discretionary arrangement without voiding protection. |
Reserved powers | Investment direction, asset substitution, or “veto” rights may be retained or granted to an adviser. |
Privacy | Court matters are heard in camera; unauthorised disclosure is an offence. |
Foreign judgments | Not recognised; fresh proceedings must begin in Nevis. |
Creditor bond | USD 100,000 minimum (court discretion to increase). |
Regulatory Requirements & Setup Timeline
Choose parties
Settlor, beneficiaries, trustee(s), optional Protector.
Draft trust deed & ancillary documents
Tailored clauses on reserved powers, investment policy, and governance.
File Form T-1 with the Registrar via SCGIBC (name, registered office, trustee certificate).
Pay government fees (USD 300 registration; USD 20 certificate).
Certificate of Registration issued – typically 2–3 business days after filing.
Frequently Asked Questions
Can I move an existing offshore trust to Nevis?
Yes, most common-law jurisdictions recognise change-of-situs clauses. A simple trustee resolution and Nevis registration will “re-domicile” the trust.
Will a U.S. court respect the structure?
U.S. judges cannot compel Nevis trustees; however, domestic contempt powers can still pressure a settlor who retains control. The design must balance protection with practical compliance.
Does a Nevis trust work alongside an LLC?
Absolutely. The trust commonly owns 100% of an underlying Nevis or U.S. LLC, adding a management layer and liability shield around operating or brokerage accounts.
SCGIBC’s Turnkey Solution
- Strategic design – choose optimal trustee/Protector mix, reserved-powers framework, and entity layering.
- Rapid formation – document suite, Registrar liaison, and digital certificate delivery in under a week.
- Bank & brokerage onboarding – introductions to tier-one correspondent banks accustomed to Nevis trusts.
- Lifecycle administration – distributions, accounting, KYC refreshes, and switching investment managers.
Take the Next Step
Whether you are safeguarding family wealth from future litigation, ring-fencing high-growth crypto, or seeking a jurisdiction agnostic to forced-heirship rules, a Nevis International Exempt Trust delivers unmatched statutory firepower.
Contact SCGIBC’s at contact@scgibc.com
Disclaimer: This article is provided for general information only and does not constitute legal or tax advice. Always consult qualified counsel in your home jurisdiction before implementing any structure.
