Isle of Man Trusts

The legal system in the Isle of Man is based on the principals of English common law.

Isle of Man trust law also has its origins in the English trust law as derived from the rules of equity.

Trusts are used to transfer legal ownership of assets from the settlor, who forms the trust, to the trustees who administer the trust for the benefit of the beneficiaries.

The Isle of Man is therefore an ideal jurisdiction to locate a trust:

  • No local tax liabilities are applicable when both the settlor and beneficiary are non-resident and when the income arises from outside the Island.
  • Trusts can also be used for the transfer of ownership on death and confidentiality is protected since there is no public register of trusts and no public filing requirements.
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