A trust is a legal arrangement that allows assets to be held and managed by a trustee for the benefit of chosen beneficiaries. Once the trust is established, the trustee assumes legal ownership and responsibility for administering the assets in line with the terms of the trust deed and the wishes of the settlor.

Trusts are widely used to protect wealth, provide long-term structure, and ensure assets are distributed in a controlled and efficient manner.

Gibraltar is a highly regarded jurisdiction for the establishment and administration of trusts, offering a stable legal framework based on English common law. As a well-regulated financial centre, Gibraltar provides strong investor protection, robust trustee legislation and an efficient regulatory environment.

For international families, Gibraltar offers flexibility in trust structuring, modern legislation, and access to experienced, licensed professional trustees. It remains a trusted and secure location for long-term wealth preservation and succession planning.

A trust can hold a wide range of international assets, making it suitable for diverse estate and succession-planning objectives. Assets commonly settled into a trust include:

• Investment portfolios and listed securities
• Property and real estate located abroad
• Family businesses and shareholdings
• Cash, bank deposits and alternative investments

Trusts are designed to accommodate multi-jurisdictional asset holding, allowing families to consolidate and protect wealth within a professionally managed structure.

Trusts can offer significant tax efficiencies for non-resident individuals. Where the settlor and beneficiaries are non-resident in Gibraltar, and the trust holds non-Gibraltar assets, no Gibraltar tax is charged on trust income or capital gains.

This makes Gibraltar an attractive jurisdiction for those seeking a secure, compliant and tax-efficient structure for long-term wealth planning. Professional guidance is essential to ensure the trust is correctly structured in line with personal tax residency and international tax rules.

It is possible to retain a degree of influence over trust assets through carefully drafted provisions, such as the Trust Deed, the Letter of Wishes and  or through  the appointment of a Protector. These mechanisms allow for the Settlor’s objectives to be adhered to without compromising the legal integrity of the structure

The balance between control and proper governance is important. We ensure the trust is established in a way that respects your wishes while maintaining compliance, independence and long-term effectiveness.

Abacus administers a wide range of trust structures designed to meet different family, wealth and estate-planning needs. Our most commonly used trusts include:

• Discretionary Trusts – offering flexibility for the trustee to manage and distribute assets in the best interests of the beneficiaries.
• Fixed Interest Trusts – providing beneficiaries with a defined entitlement to income or capital.
• Asset Protection Trusts – designed to protect family wealth from future risks and preserve assets for future generations.
• Purpose Trusts – established for a specific purpose rather than identified beneficiaries, commonly used for private trust companies and specialist structuring.