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

UK Announces COVID-19 Tax Breaks To Stimulate Economy

10/7/2020
In a bid to reinvigorate the UK economy and buoy property prices, Chancellor Rishi Sunak has announced plans to slash the VAT rate for the hospitality sector and offer temporary stamp duty relief.
Read full story »

COVID-19: Belgium Extends Corporate Tax Return Deadline

10/7/2020
On July 6, 2020, the Belgian Ministry of Finance announced that the deadline for the filing of corporate tax returns has been extended further, from September 24 to October 29, 2020.
Read full story »

EU Refers Netherlands To ECJ Over Beneficial Ownership Registry

10/7/2020
The European Commission is taking action against the Netherlands for failing to fully implement the Fourth Anti-Money Laundering Directive in respect of the availability of information on entities' beneficial owners.
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COVID-19: Malta Extends DAC6 Reporting Due Dates

10/7/2020
Malta has announced its decision to defer reporting under the EU's sixth Directive on Administrative Cooperation, on tax schemes, for six months.
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Austria And Italy Sign Frontier Worker Tax Agreement

10/7/2020
Austria and Italy have signed an agreement clarifying the tax rules for frontier workers who are working at home due to the COVID-19 pandemic.
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German EU Presidency Releases Tax Agenda

10/7/2020
The newly instated German presidency of the European Union will focus on introducing internationally agreed tax rules for digital companies, according to the presidency's policy agenda.
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Switzerland Unlikely To Need Tax Hikes In Response To COVID-19

10/7/2020
The Swiss Government is anticipating a shortfall in tax receipts of over CHF5bn in 2020.
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UK's COVID-19 VAT Payment Deferral Scheme Ends

3/7/2020
HM Revenue and Customs (HMRC) has released guidance for businesses following the end of the VAT payments deferral scheme on June 30, 2020.
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UK Issues COVID-19 Guidance On Interest Expense Deduction Regime

3/7/2020
HM Revenue and Customs has released an update to guidance on the UK's interest deduction limitation rules for corporate groups regarding the appointment of a reporting company.
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Switzerland To Introduce VAT Domestic Reverse Charge On Emissions Trading

3/7/2020
Switzerland has proposed introducing the value-added tax reverse charge mechanism for domestic transactions in emission allowances.
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German Parliament Approves COVID-19 Tax Package

3/7/2020
Both houses of the German parliament have now approved the EUR130bn (USD146bn) COVID-19 economic stimulus plan, which includes numerous tax relief measures.
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Belgium Extends COVID-19 Cross-Border Worker Tax Deals

3/7/2020
Belgium has extended agreements with France, Germany, Luxembourg, and the Netherlands clarifying the tax rules for frontier workers working from home due to COVID-19.
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EU Approves Italian COVID-19 Tax Breaks

3/7/2020
The European Commission has approved under state aid rules four Italian tax schemes to support companies and self-employed workers affected by the coronavirus outbreak.
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Ireland Releases Stamp Duty Guidance On Related-Party Transactions

25/6/2020
The Irish Revenue has updated its guidance on stamp duty to clarify a number of issues related to the conditions for companies to avail themselves of associated companies relief.
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COVID-19: Belgium Clarifies Tax Deadlines For Non-Resident Individuals

25/6/2020
On June 24, 2020, the Belgian Ministry of Finance issued a clarification of tax payment deadlines for non-resident individuals after the tax authority issued tax statements with the wrong due dates.
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