The Trust

The trust, like the IBC, is an ideal tax planning vehicle which can be used for a number of activities such as asset protection, estate planning, investment holding and financial management. The trust allows the legal ownership or property to be distinguished and separately vested from the enforceable rights of use and enjoyment of that property.

The Belize Trust

Belize’s 1992 Trust Act has been touted as the most modern trust legislation throughout the world by the financial and tax planning experts in the offshore world. There’s good reason for this. Belize’s Trust legislation incorporated some advanced, new features unavailable in the trust laws of most other countries of the world.

Asset Protection

Once a trust is created under the laws of Belize, a Belizean Court cannot vary or set aside the trust. Nor can a Belizean Court recognize the validity of any claim against the trust property pursuant to the order of a foreign court in respect of marriage or divorce, succession or claims by creditors in an insolvency. The effect of this is to protect the trust even against the Bankruptcy Law and the Reciprocal Enforcement of Judgments Law or the law relating to fraudulent transfers which could – if your trust was not in place – be used to reach such assets.

Offshore Trusts

The Offshore Trust or Exempt Trust as it is called in Belize offers particular tax advantages, provided two conditions are met. If in a particular year:

  • neither the creator of the trust nor the beneficiaries is resident in Belize; and
  • the trust property does not include any land located in Belize

The trust will then be exempt from payment of income tax, succession tax on death and stamp duty on transactions relating to such trusts.

Chameleon-like features

belize_cathedralBelize’s trust law makes it possible for different aspects of a trust to be governed by the laws of different countries. The trust may also provide that the law governing particular aspects of the trust may be changed from the law of one country to another. [break][break]And to ensure maximum flexibility; where the law governing a particular aspect of the trust is changed to the law of Belize, the old governing law cannot invalidate the trust. Similarly, when the trust exits Belize, Belize law cannot affect the validity of the trust in its new jurisdiction.

No Requirements

There are no requirements for the registration of a trust created under Belize law. You may, however, register a trust if you so wish at a fee of US$100.00. A variation of the trust may also be registered at a fee of US$50.00

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. The Register of Trusts is not open to inspection without the written consent of the trustee.

Schedule of Fees

  Cost in US Dollars
Standard Form Discretionary Trust With Asset Protection Provisions $2,000.00
Annual Trustee Fee $1,500.00
Annual Nominee Fee $150.00
Annual Registered Office Fee $150.00
Registration Of Trust $100.00
Administrative Fees (PHONE, FAX, PHOTOCOPIES, & COURIER) $100.00

Alpha Services Limited

EQUITY HOUSE, Ground Floor,

#84 Albert Street • P.O. Box 831

Belize City, Belize


Rodwell R.A. Williams – Executive Director/Attorney

Nigel Ebanks – Director/Attorney

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Cadine Rhamdas – Administrative Director

Tel # (501) 227-1847

Fax# (501) 227-5278



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