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

Jersey Launches Individual Tax Season

13/1/2021
The Jersey Government has announced that islanders can now file their 2020 tax return and has issued advice to Prior Year Basis (PYB) taxpayers that have been moved to the Current Year Basis (CYB) for paying income tax.
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Netherlands To Introduce New Environmental Taxes

1/1/2021
The Netherlands is to introduce a new tax on international flights starting on January 1, 2021.
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Belgium Extends Cross-Border Worker Deals

1/1/2021
Belgium has agreed with the Netherlands, France, Luxembourg, and Germany to extend until March 31, 2021, tax administrative concessions for cross-border workers affected by COVID-19 restrictions.
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Switzerland, Italy Agree Tax Deal For Frontier Workers

1/1/2021
On December 23, 2020, Switzerland and Italy signed a new agreement on the taxation of cross-border commuters and an amendment to their existing double taxation agreement.
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Malta Amends VAT Registration Thresholds

1/1/2021
Malta has published The Value Added Tax Act (Amendment of Sixth Schedule) (Amendment No. 2) Regulations, 2020, which makes changes to the thresholds for VAT registration as a small undertaking.
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Austria Gazettes Law For New Interest Deduction Limitation

1/1/2021
Austrian lawmakers have signed off on the introduction of new limits on the deductibility of interest expenses for multinational corporations.
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Russian Duma Approves Changes To Luxembourg And Cyprus DTAs

1/1/2021
At its December 22 plenum, Russia's lower house of parliament approved revisions to the country's double tax agreements with Cyprus and Luxembourg.
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Germany, Pakistan Ratify The BEPS MLI

22/12/2020
Germany and Pakistan have deposited their instrument of ratification with the OECD to bring into force the BEPS multilateral instrument for their networks of tax treaties.
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Norway Issues VAT Regulation In Response To Brexit

22/12/2020
Norway intends to provide value-added tax administrative relief measures to UK businesses in response to Brexit.
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Dutch Senate Approves 2021 Tax Changes

22/12/2020
The Dutch Senate has approved the 2021 Tax Plan package, which introduces a lower rate of corporate tax for small- and medium-sized businesses.
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Cyprus Government Fails To Pass Budget

22/12/2020
Lawmakers in Cyprus have rejected the 2021 Budget, for the first time in the country's history.
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Cyprus Extends Deadlines For CbC Reports

22/12/2020
Cyprus's Tax Department has announced an extension to the reporting deadline for country-by-country reports for the year 2019 and notifications for the year 2020.
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Isle of Man Reminds Of Tax Payment Deadlines

13/1/2021
The Isle of Man has issued a reminder of the deadlines for 2019 corporate tax returns and for certain personal tax payments.
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Bermuda Consults Industry On New Conduct Of Business Regime

13/1/2021
The Bermuda Monetary Authority on December 15, 2020, released a new consultation paper on its proposal for a conduct of business regulatory regime to better protect retail investors.
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UK Eyeing VAT Rule Changes For Sharing Economy

22/12/2020
The UK Government is inviting input on the tax challenges associated with the rise of the sharing economy.
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