Open an International Trust in Seychelles

If you plan to set up an international trust in Seychelles, you canrely on the professional assistance of our team of specialists. Our consultants have the necessary expertise required for the registration of this entity and can also provide legal services.

Quick Facts
Legal framework	Seyechelles Trusts Act, 2021
Parties participating in the international trust	– settlor, – trustee, – beneficiary, – protector
Residency requirements for settlor	No residency condition: under the Trusts Act 2021 the settlor may be resident or non-resident.
Requirements for trustees	At least one of the trustees must be a Seychelles company with an international corporate service provider license.
Requirements for trust assets	Must not include immovable property in Seychelles (or shares in entities owning such property)
Maximum duration for trust establishment	No limit (a trust may continue indefinitely unless its terms provide otherwise)
Types of international trusts	– discretionary, – charitable, – purpose
Confidentiality of Trust Deed	The Trust Deed is not publicly filed and disclosure of any information is prohibited by law, unless for specific legal purposes.
Asset protection against foreign laws	Assets are protected against foreign laws, especially those related to inheritance.
Protection against settlor bankruptcy, property liquidations and creditors	Seychelles offshore trusts remain intact and protected even in these situations.
Process of establishing an international trust fund	Draft the Trust Deed; Trustee files a declaration to Financial Services Authority; Pay registration fee
Tax exemption	If the income is generated from sources outside Seychelles.
Annual financial summary	Must be completed within six months after the end of the trust’s financial year.
Advantages of an international trust	– asset protection, – tax minimization tool, – confidentiality, – tax exemptions, etc.
Assistance	We can help you establish an international trust. We also offer support for company formation if you are interested.

What are the basic conditions so that a trust can be treated as an international trust?

In order to be considered an international trust, the entity must comply with the following requirements:

the former requirement that the settlor be a foreign citizen – this condition is no longer imposed: under the Trusts Act 2021 the settlor may be resident or non-resident;
the assets covered by the international trust must not include immovable property in Seychelles;
one of the trustees must a be a Seychelles company holding an international corporate service provider license.

What are the main types of international trusts in Seychelles?

The Seychelles Trust Law provides for the following types of international trusts:

discretionary trusts;
charitable trusts;
purpose trusts.

What documents are necessary for registering an international trust in Seychelles?

Registering a Seychelles international trust is a simple and straightforward process. The trustee must file a brief declaration with the Financial Services Authority that includes:

confirmation that the instrument creating the trust is in writing;
confirmation that no trust assets include land or real estate located in Seychelles;
trust name and date of trust establishment.

Why open an international trust in Seychelles?

There are many benefits related to the creation of an international trust in Seychelles. Among these we remind the following:

the international trust is exempt from several taxes applied in Seychelles;
the costs associated with the creation and administration of the Seychelles international trust are quite low;
the settlor has the right to appoint a protector of the trust who will ensure thesupervision of the trustee;
Seychelles is a very sought destination for the creation of international trusts thanks to the comprehensive laws.

For what purposes can I register a trust?

A Seychelles trust can be created for one of the following purposes:

for trading purposes, when it takes the form of a commercial trust;
for offering insurance services, when it is set up as a life insurance trust;
for managing various funds, such as pension or employment funds;
for administering cash deposits, when created as a cash deposit trust.

What is the international trusts law in Seychelles?

International trusts in Seychelles are governed under the Trusts Act, 2021. Under this law, an international trust is a non-corporate entity created through a legal agreement which stipulates the relation between the settlor, the trustee, and the beneficiaries.

What is the institution responsible for the registration of a trust?

Regardless of the type of trust you want to set up here, the procedure must be completed with the Seychelles Financial Services Authority.

Do I need to pay any registration fees?

Yes, a one-time registration fee of USD 200 is required. Please note this fee may be subject to changes. The fee presented here is valid for the financial year of 2026.

What is the statutory document of a trust?

A trust in Seychelles gains legal recognition by drawing up and singing a trust deed. Our consultants can present the provisions of the document.

How long does it take to register a trust?

The process of company formation in Seychelles for a trust can take around 2 weeks.

Are there any reporting obligations?

Yes. Even if the trust is not a commercial company, which must submit a variety of accounting documents during and at the end of the financial year, the law stipulates that the trust has similar obligations. Concerning this, it must be noted that:

at the end of the financial year, the trust must prepare an annual financial summary;
during the financial year, the trust must present various financial documents, such as: bank statements, invoices, contracts, etc., to the trustee;
its financial documents must also be disclosed to the Seychelles authorities.

The infographic below presents a few important details about the Seychelles international trust:

What are the confidentiality policies of Seychelles international trusts?

An important feature of the international trust in Seychelles is its confidentiality provisions. The Trust Actensures that all information about a trust remains confidential. This includes information about the state and amount of the trust property and the details of thetrust administration.

What are the main tax exemptions applicable to an international trust?

Seychelles international trusts are exempt from the corporate income tax, estate tax, inheritance tax, succession tax, gift tax, and stamp duty. These exemptions apply if the trust’s income is sourced outside of Seychelles.

We invite you to watch a short video presenting the main steps on how to establish the international trust in Seychelles:

What is the maximum duration for which I can set up an international trust in Seychelles?

There is no maximum duration: a trust may continue indefinitely unless its terms provide otherwise.

What is a private trust company?

A private trust company refers to a legal entity that is incorporated in Seychelles with the sole purpose of managing trusts operating here. This type of company acts as the trustee of the trust (or of more trusts). Please mind that this entity has separate legal personality, which means that the assets owned by the trust are separated from the company in case of liability.

Can you provide company formation services in other countries?

Yes, our consultants can also help you open a trust in the Cayman Islands or in other countries, through our local partners.

We invite you to contact us for further information on how to open an international trust in Seychelles.

Lakhsha Ragoonundun, LLM (Business Law) · 2 October 2026Lakhsha Ragoonundun holds a Master of Laws (LLM) in International Business.