Welcome to Offshore Trusts Guide

Offshore Trusts Guide publishes news, features and newsletters on the use of offshore trust structures. The full guide analyses key global issues relating to the offshore trust, and examines in detail the trust regimes in key jurisdictions.

Latest Features

Towards Public Registers of Beneficial Owners?

Under updated draft anti-money laundering rules approved by the European Parliament earlier this year, the ultimate owners of companies and trusts would have to be listed in public registers in EU countries. This feature is a summary of these proposals, and other measures being considered around the world to increase the transparency of ownership...Read full report »

New Zealand To Update Trust Law

With the Government of New Zealand having recently announced that it intends to take up the recommendations of a commission set up to review the country’s trusts legislation, this feature takes a look at what this could mean for settlors, beneficiaries and trustees of New Zealand...Read full report »

Jersey Leads Trust World With Innovative Amendment

It may sound obscure, but the Trusts (Amendment No. 6) (Jersey) Law, introduced in October 2013 and the subject of this review, represents a significant change to Jersey's trust legislation that is expected to lead to more business for the jurisdiction's already substantial trust sector... Read full report »

Q3 2013 Feature: Offshore Trusts and the G8 Transparency Agenda

This feature looks at the implications of the G8’s call for more transparency with regard to the beneficial ownership of companies and legal arrangements for offshore trusts.Read full report »

Q2 2013 Feature: Maltese Trust Law Reforms

The Malta Financial Services Authority (MFSA) has recently proposed a number of significant amendments to the Trusts and Trustees Act as well as changes to the way the trust and fiduciary services sector is regulated, and these possible changes are examined in this feature.Read full report »

Latest Trusts News

India Announces More COVID-19 Measures

Switzerland Sends 2019 Taxpayer Data Under CRS

IRS To Waive Small Tax Debts For Former Citizens

UK Shelves Plans For Surcharge On Overseas UK Property Buyers

Australia Explains Tax Disclosure Obligation On Largest Firms

South Africa Drops Paper Forms To Encourage E-Filiing

Tax Deadline Approaching For Americans Abroad

Switzerland To Amend Anti-Money Laundering Law

EU Council Adopts Directive To Make Company Ownership Data Public

HMRC To Add To Arsenal Against Diverted Profits

IRS Explains How To Calculate Transition Tax Liability

Australia Expands Multinational Anti-Avoidance Law

Read more news »

Latest Network News

Switzerland To Draft New Customs Tax Act

16/9/2020
On September 11, 2020, the Swiss Federal Council launched a consultation on proposals for the total revision of the customs system.
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Cyprus, Russia Agree Tax Hike On Cross-Border Dividends, Interest

14/9/2020
Russia's Ministry of Finance has announced that it signed a Protocol to amend its double tax agreement with Cyprus on September 8, 2020.
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France Enhances COVID-19 Tax-Free Bonus Scheme

14/9/2020
The French tax authority has announced that it will modify and extend a scheme that allows employers to pay workers tax-free bonuses.
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New Zealand Updates Virtual Currency Tax Guidance

16/9/2020
New Zealand's Inland Revenue on September 7, 2020, announced the release of updated guidance on the tax treatment of crypto-assets in New Zealand, including virtual currencies.
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UK Reviewing VAT Group Rules

14/9/2020
The UK Government has recently issued a call for evidence from UK VAT groups on future policy reform.
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France Planning EUR20bn In Business Tax Cuts

14/9/2020
The French Government has announced proposals to cut taxes on production by EUR20bn (USD23.7bn) in 2021 and 2022.
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Ireland Lowers Headline VAT Rate

9/9/2020
A temporary reduction in Ireland's standard rate of VAT entered into force on September 1, 2020.
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Belgium Confirms Upcoming Filing Dates For Individuals

7/9/2020
The Belgian Ministry of Finance has confirmed that the deadline for submitting personal income tax returns for flat-rate taxpayers is December 11, 2020.
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Malta Releases Guidance On EU Anti-Tax Avoidance Directives

7/9/2020
Malta's Commissioner for Revenue on August 31, 2020, published guidelines on domestic regulations to implement the EU's Anti-Tax Avoidance Directives.
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Germany Releases New VAT Manual For 2019/20

7/9/2020
On September 2, 2020, the German Ministry of Finance announced that the official value-added tax manual for 2019/20 has been published online.
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Turkey Cuts VAT On Education Services

7/9/2020
Turkey has temporarily lowered the rate of VAT on the supply of education and training services.
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UAE To Further Expand Digital Tax Stamps Regime

14/9/2020
The United Arab Emirates has set out its plans to expand its tax stamps regime for the marking of tobacco products.
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France Extends COVID-19 Tax Deals For Cross-Border Workers

7/9/2020
The French Ministry of Finance confirmed on August 31, 2020, that several tax agreements applying to cross-border workers during the COVID-19 crisis have been extended.
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COVID-19: Netherlands Clarifies Rules For Payment Of Deferred Tax Liabilities

7/9/2020
The Dutch tax authority has issued a clarification of the repayment requirements for taxes deferred during the COVID-19 health crisis.
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Switzerland To Add Anti-BEPS Provisions To Two Treaties

9/9/2020
On August 26, 2020, the Swiss Federal Council ratified a new double taxation agreement with Bahrain and a Protocol to revise its DTA with Kuwait.
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