
Nevis — Offshore Structuring
The world's most flexible offshore structure — operating simultaneously as a foundation, trust, and company — with unrivalled asset protection and zero Nevis taxation.
Overview
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.
2004
Year the Nevis Multiform Foundation Ordinance was enacted
Why a NMF
The Nevis Multiform Foundation delivers across six critical dimensions that no other single offshore vehicle can match.
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.
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.
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.
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.
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.
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
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
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
Suitability
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.
Getting Started
We assess your asset protection needs, succession objectives, tax position, and jurisdictional considerations to confirm a Nevis Multiform Foundation is the right vehicle.
We draft the bespoke Foundation Charter and Regulations, defining the purpose, governance, beneficiary classes, distribution conditions, and Protector provisions.
A Foundation Council is appointed. We assist with the selection of qualified council members and prepare all necessary appointment documentation.
The Foundation is registered with the Nevis Financial Services Regulatory Commission. The Charter is submitted; beneficiary details remain entirely private.
Assets are transferred into the Foundation. We provide ongoing annual compliance, administration support, and statutory filing services.
Common Questions
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
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.