Malta has just amended the Trusts and Trustees Act (Chapter 331 of the Laws of Malta) to allow for the creation of trusts in Malta. This brief introduction to trusts in Malta relates to situations where the settlor and beneficiaries of the trust are non-resident in Malta or hold Permanent Residence Permits in Malta.

In this article Ray Davern analyses the decision of Bannister J, at first instance, and the Court of Appeal of the Eastern Caribbean Supreme Court, on appeal, in the matter of The New Huerto Trust, ex p. Royal Fiduciary Group Limited.

The judgment forms a landmark in wider trust proceedings being heard before the Supreme Court of Bermuda.

In recent years, there has been a discernible shift in the manner in how families in India approach succession planning and inter-generational wealth arrangements. Increasingly, families...

After a long wait and after fruitful discussions held by STEP Malta with the MFSA, Parliament has finally enacted Act XXXI of 2017 on the 22nd December, 2017 ...

The role of trusts in providing financially for beneficiaries both now and in the future is well established.

The US Congress enacted the Foreign Account Tax Compliance Act shortly after the first so-called ‘voluntary disclosure program’ had begun to reveal the unanticipated extent of US persons’ undisclosed non-US financial holdings.

A variety of trusts can be set up in Cyprus. The choice of the type of trust depends on the requirements of the settlor and the objectives each wishes to achieve.

David F. Johnson presented his paper "Is There a Trustee Get Out of Jail Free Card? The Use of Exculpatory Clauses in Trust Documents in Texas" to the Dallas Bar Association Probate, Trusts, and Estates Section on October 26, 2021.

Wealth management is essential for securing financial stability and facilitating the orderly transfer of assets across generations.

This article describes the new system of registration of trusts established in Cyprus, which took effect on 9 September 2013.

The new Italian reporting rules affect both resident and non resident trusts, trustees, settlors, beneficiaries and foundations.

The new Italian reporting rules affect both resident and non resident trusts, trustees, settlors, beneficiaries and foundations

Australia's 2026-27 Federal Budget introduces sweeping tax reforms that fundamentally reshape investment planning, trust structures, and business operations. The replacement of the 50% CGT discount with indexed gains and a 30% minimum tax, restrictions on negative gearing to new builds only, and a 30% minimum tax on discretionary trusts create unprecedented challenges for property investors, professional services firms, and family businesses. Understanding how these three interconnected measures work togeth

There have been three major cases in recent years that warrant extended consideration in Part 2 of this mini-series: the New Zealand case of Clayton; the English case of Pugachev; and the Cook Islands / Privy Council case of Webb.