There are numerous countries  that offer a good regime for the establishment of an offshore trust.  A trust may be may be made, signed or administered anywhere in  the world. The only requirement is that the jurisdiction under  which the trust is established recognizes the legal concept of  the trust. The countries below all recognise the use of the trust.

Aside from the tax implications  you should consider the running of the trust, as well as keeping  an eye of the costs involved, both for the initial establishment  of the trust as well as the ongoing costs.

When looking at the use of a trust the four main considerations  are:

- Asset protection
- Confidentiality
- Reporting requirements/privacy
- Low/no tax status

The countries below are all recognised as good locators of an offshore trust. This is by no means exclusive and depending  on the use of the trust and location of beneficiaries and the settlor,  other countries such as Mauritious and Belize could be considered.

In particular, significant  non tax considerations could be paramount including:
-The language being used in the jurisdiction.
-The time difference between you and your  trust jurisdiction
-The political and financial stability of the tax haven
-The geographical  location - in case you need personal contact
-The fees associated with maintaining  the Trust

For example  an individual looking at significant trade with China, could envisage  a trust in Mauritious as opposed to Nevis, due to the formers proximity  and close relationships with China.

Common trust locations are as follows:

-Jersey
-Liechtenstein
-Nevis
-Panama
-Bahamas
-Austria
-New Zealand
-Netherland Antilles