International TrustsThe Samoa International Trusts Act 1987 provides for the registration of international trusts in Samoa and for the exemption of the trustee and the beneficiaries of such trusts from any form of taxation, duty or exchange control. To qualify as an international trust, a trust must not have any beneficiaries who are residents of Samoa and at least one of the trustees must be a trustee company registered in Samoa or an international company or foreign company registered under the International Companies Act 1987. The law applicable to an international trust registered in Samoa is English common law and equity, Registration of an international trust is simple. There is no requirement to file the trust deed with the Registrar. All information pertaining to an international trust, including the deed of trust and the identity of parties connected with the trust is confidential and subject to the confidentiality provisions of the Act. Superannuation, pension and provident funds A Samoa based retirement fund can be registered as an international trust and enjoy the taxation exemptions and other privileges of such registration. There are no requirements that any assets are retained within Samoa and the trustee is free to invest internationally to achieve optimum returns. The statutory administrative requirements of Samoa retirement funds are minimal, with the trustee merely required to renew registration as an international trust each year. Click on one of the links below to read more about Samoa companies: Segregated Fund International Companies International Partnerships and Limited Liability Partnerships |