The Trusts Act 2014 ("the Act") is one of Samoa's newest innovation in its quest to provide exceptional wealth management solutions.

A Trust under the Act can be in any language.

The types of Trusts permitted under the Act include Charitable Trusts and Purposes Trusts.

The salient features of the Act are as follows:

  • Anti-forced heir-ship provisions;
  • Fraudulent trust of disposition to it: 2 year rule for sensible and legitimate asset protection;
  • Perpetuity: a perpetual trust is the default provision; total flexibility as to fixed period trusts and perpetual trusts.