The Seychelles International Trusts Act 1994 (“the Act”) contains
several important features :
The Seychelles International Trusts Act contains a 2 year legal claim limit
period. In addition, a creditor has to prove its case beyond reasonable
In terms of the Seychelles law the transfer by a Settlor of property into
an International Trust cannot be invalidated by any foreign rule of forced
Seychelles international trusts can migrate and the terms of an International
Trust may also provide for a change in the proper law of the trust. This
change is only valid if the new proper law recognises the validity of
the trust and the interest of the beneficiaries.
Although a Seychelles International Trust is required to be registered,
neither the Trust Deed nor personal particulars of the Settlor or Beneficiaries
are filed with the Government Registry
No Seychelles taxation on foreign income is payable by a Seychelles International
A brief declaration containing the relevant declarations by the licensed
resident Trustee is lodged with the Government Registry.
The Seychelles International Trust Act requires that there be a Seychelles
resident Trustee, operating under a valid Trustee Services Licence issued
by the Seychelles International Business Authority. Non-resident co-trustees/s
may also be appointed.