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A trust can be set up in many jurisdictions – both offshore and onshore – but it is important that the jurisdiction:

• has a strong tradition of enforcing trusts
• has an English Common Law system
• has an established reputation for trust business
• has enacted modern legislation which embraces the newer concepts of trusts – particularly asset protection imposes low or no tax on the trust

Only a small number of jurisdictions are able to offer all the important elements. We recommend Gibraltar, the Turks & Caicos Islands, the Isle of Man and Guernsey. Sovereign Trust (Gibraltar) Limited, Sovereign Trust (TCI) Limited and Sovereign Trust (Guernsey) Limited are fully licensed to act as professional Trustees in their respective jurisdictions. The Isle of Man expects to introduce similar licensing requirements in the near future.