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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 which is a first for Samoa. The type of trusts permitted under the Act include charitable trust and purpose Trusts.

The salient features of the Act are as follows:

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


  • Trustees' powers: Statutory duty of care introduced, Special provisions for Trustees' powers of investment, delegation, remuneration and insurance
  • Retention of Control: Reserved powers to a Settlor, to a Protectors, default powers, provision for "prescribed directions"
  • Non-enforcement of foreign judgments
  • SISTA -Samoa International Special Trust Arrangement (similar to VISTA in BVI and LST in Labuan)
  • Parties to a Trust: Protectors and Enforcers specifically provided for. Default powers for Protectors
  • Confidentiality and the provision of information
  • Accumulation of income throughout the continuation of a trust
  • The liability of Trustees and their protection from liability is extended to Protectors & Enforcers
  • Variation, termination & migration
  • Favorable treatment of Trusts for taxation