Glenmuir International

Nevis Multiform Foundations

Nevis — Offshore Structuring

Nevis Multiform Foundations

The world's most flexible offshore structure — operating simultaneously as a foundation, trust, and company — with unrivalled asset protection and zero Nevis taxation.

Overview

What is a Nevis
Multiform Foundation?

Introduced under the Nevis Multiform Foundation Ordinance 2004, the Nevis Multiform Foundation is one of the most innovative and versatile wealth structures available in international planning. Unlike any other offshore entity, it can simultaneously take the form of a foundation, a trust, a company, or any combination of the three — all within a single registered vehicle.

The Foundation is established by a Founder through a private Charter and Regulations. These documents define the Foundation's purpose, governance framework, the identity and rights of beneficiaries, and the powers of an optional Protector. Critically, neither the Charter nor the Regulations are filed in any public register — maintaining complete confidentiality of the structure and its assets.

Because the Foundation is a separate legal entity, assets transferred into it are ring-fenced from the personal creditors of the Founder, making it one of the most effective asset protection vehicles in the world for internationally mobile individuals and families.

Nevis Multiform Foundation consultation

2004

Year the Nevis Multiform Foundation Ordinance was enacted

Why a NMF

Key Advantages

The Nevis Multiform Foundation delivers across six critical dimensions that no other single offshore vehicle can match.

Unparalleled Structural Flexibility

A Nevis Multiform Foundation can operate simultaneously as a foundation, trust, and company — or any hybrid combination. This unique multiform capability means a single vehicle can serve objectives that would otherwise require multiple separate structures.

Robust Asset Protection

Nevis law imposes a strict three-year statute of limitations on creditor claims. Creditors must prove beyond reasonable doubt that assets were transferred with intent to defraud — an exceptionally high standard that provides formidable protection against future litigation.

Tax Neutrality

A Nevis Multiform Foundation pays zero tax in Nevis on income earned outside the island. For internationally structured families and entrepreneurs, this creates a highly efficient vehicle to hold and compound foreign-source investment returns.

Exceptional Confidentiality

The Charter and Regulations of a Nevis Multiform Foundation are private documents and are not publicly registered. Beneficiaries are not disclosed to any public authority. This offers a level of privacy significantly greater than most corporate structures.

Founder Retains Control

Unlike many offshore trusts, the Founder of a Nevis Multiform Foundation can retain meaningful influence over assets through the Charter and Regulations, including the ability to serve as a beneficiary, appoint and remove council members, and set distribution conditions.

Seamless Succession

Assets held within a Nevis Multiform Foundation pass to beneficiaries entirely outside the probate process — avoiding delays, costs, and public disclosure. The structure provides a clear, legally binding succession mechanism enforceable across jurisdictions.

How It Works

Foundation Structure

Founder

Establishes the Foundation & contributes assets

May also be a Beneficiary

Protector

Optional supervisory role

Appoints / removes Council

Nevis Multiform Foundation

Private Charter & Regulations — Not Publicly Registered

Holds

Global Real Estate

Equities & Funds

Bank Accounts

Gold & Bullion

Private Company Shares

Intellectual Property

Beneficiaries

Individuals or entities receiving distributions per the Charter

Can include the Founder

Illustrative structure only. Actual governance arrangements, share classes, and protector provisions are tailored to each client's specific circumstances and objectives.

The Jurisdiction

Why Nevis?

Nevis is a sovereign British Commonwealth island nation with a mature, sophisticated legal system modelled on English common law. Its legislature has consistently enacted some of the most progressive and protective offshore legislation in the world — deliberately designed to offer advantages that other jurisdictions cannot match.

Unlike larger offshore centres subject to increasing international pressure, Nevis has maintained its commitment to client confidentiality and asset protection with a level of political stability and institutional trust that makes it a genuinely premium jurisdiction.

1983

Year of Independence

Sovereign British Commonwealth nation with stable legal system

3 yrs

Creditor Limitation

Strict statute of limitations on fraudulent transfer claims

0%

Foreign Income Tax

No Nevis taxation on income earned outside the jurisdiction

100%

Private Charter

Foundation documents are never filed in a public register

Nevis jurisdiction advantages

Suitability

Who Is a Nevis Foundation
Right For?

The Nevis Multiform Foundation is particularly well-suited to internationally mobile individuals and families with complex cross-border requirements. Its combination of flexibility, privacy, and protection makes it one of the most powerful structures available for the following profiles:

International Entrepreneurs

Business owners with cross-border assets who require a flexible, tax-neutral holding structure that can adapt to changing jurisdictional requirements.

Asset Protection Planning

High-net-worth individuals facing litigation risk, professional liability, or operating in politically volatile environments who need a legally robust ring-fence.

Multi-Generational Succession

Families seeking to transfer wealth across generations outside of probate, with precise control over distribution conditions and timing.

IP & Royalty Holding

Creators, inventors, and businesses holding intellectual property portfolios who benefit from a tax-neutral, private holding vehicle.

Who is a Nevis Foundation suitable for

Getting Started

Our Establishment Process

01

Objectives Review

We assess your asset protection needs, succession objectives, tax position, and jurisdictional considerations to confirm a Nevis Multiform Foundation is the right vehicle.

02

Charter Design

We draft the bespoke Foundation Charter and Regulations, defining the purpose, governance, beneficiary classes, distribution conditions, and Protector provisions.

03

Council Appointment

A Foundation Council is appointed. We assist with the selection of qualified council members and prepare all necessary appointment documentation.

04

Registration

The Foundation is registered with the Nevis Financial Services Regulatory Commission. The Charter is submitted; beneficiary details remain entirely private.

05

Asset Transfer & Administration

Assets are transferred into the Foundation. We provide ongoing annual compliance, administration support, and statutory filing services.

Common Questions

Foundation FAQs

Important: This page is for informational purposes only and does not constitute tax, legal, or financial advice. The suitability of a Nevis Multiform Foundation depends entirely on individual circumstances, tax residency, and applicable legislation. Always seek independent professional advice before establishing any offshore structure.

Speak to an Adviser

Is a Nevis Foundation
Right for You?

Every client's situation is different. Our advisers will assess your circumstances, objectives, and jurisdictional requirements to provide a clear, honest recommendation — with no obligation to proceed.