Anguilla Special Trust Act: A Modern Solution for Succession Planning
JULY 14, 2026
Anguilla Special Trust Act (ASTrA): A Modern Solution for Succession Planning and Family Wealth Structures
The evolution of global wealth structures has heightened demand for sophisticated alternatives to traditional structures. In response, Anguilla has introduced ASTrA (Anguilla Special Trust Act), an innovative framework designed to address the complexities of succession planning, governance and the preservation of family wealth across generations.
Unlike traditional trust frameworks, ASTrA is specifically designed to facilitate long-term succession planning, preserve ownership of family businesses, and accommodate complex corporate holding strategies. It provides the structural flexibility required by family businesses and highly sophisticated asset portfolios.
Key advantages of ASTrA
Tax-free jurisdiction and confidential environment: As a tax‑free jurisdiction, Anguilla has no income, capital or inheritance taxes, providing a fiscally neutral foundation for global wealth structuring. Furthermore, the non‑registration of trust details ensures a high standard of client confidentiality.
Built for modern succession planning: ASTrA is designed to ensure continuity and governance. It provides succession planning flexibility, purpose‑based or shareholding trust options and governance embedded in law.
Optimal structure for holding company shares: A defining feature of ASTrA is its statutory regime for holding shares in an Anguilla company. It separates ownership from management, minimises trustee involvement in operations and aligns control mechanisms with long‑term business continuity.
Enhanced governance and oversight: ASTrA introduces an enforcement role to ensure the trust operates in strict alignment with its intended purpose. Supported by statutory clarity and structured governance, this framework provides enhanced accountability, clear trustee roles and long-term protection.
ASTrA vs Traditional Trusts: What sets it apart?
While traditional trusts remain reliable for asset protection and estate planning, ASTrA offers a hybrid model by integrating the benefits of a trust with the governance features of a holding structure.
The table below outlines the key differences between these two structures:
Feature | Traditional Trust | ASTRA Trust (Anguilla Special Trust) |
Primary Purpose | General estate planning, asset protection and wealth preservation | Designed specifically for modern succession planning, governance and long‑term wealth structures |
Succession Planning | Yes – commonly used for passing wealth to beneficiaries | Yes – with enhanced structure and continuity features for succession planning |
Type of Trust | Typically beneficiary‑based (fixed, discretionary, etc.) | Can be purpose-based (including non‑charitable) or share‑holding trusts |
Ownership of Company Shares | Can hold company shares, but no special regime | Specifically structured for holding shares in Anguilla companies |
Control of Underlying Company | Trustee may actively manage or influence the company | Separation of ownership and management – trustee generally does not interfere in company management |
Trustee Powers | Broad fiduciary powers (investment, distribution, control) | Restricted/neutralised powers in certain cases (especially for share‑holding trusts) |
Enforcer Role | Not required (optional depending on structure) | Mandatory enforcer to ensure the trust is carried out properly |
Beneficiaries | Clearly defined beneficiaries required (except purpose trusts in some jurisdictions) | May include beneficiaries or operate purely for a stated purpose |
Perpetuity Rules | Subject to standard perpetuity rules (unless modified locally) | Specifically addresses/overrides perpetuity concerns for long‑term continuity |
Governance Structure | Flexible but dependent on drafting | More structured governance framework built into legislation |
Flexibility | Highly flexible depending on trust deed | Structured but modern and streamlined flexibility |
Use Case – Family Business | Can be used, but may create trustee involvement issues | Particularly suited for family businesses and dynastic structures |
Regulatory Clarity | Based on general trust law principles | Statutory clarity and modern framework under ASTRA legislation |
Asset Protection | Strong (especially discretionary trusts) | Strong, with added structural and governance protections |
Overall Character | Flexible, traditional fiduciary structure | Hybrid: trust + governance/holding structure for long‑term planning |
Secure Your Future in Anguilla Trusts: Speak to Our Bolder Experts
Anguilla continues to solidify its status as a progressive financial hub by combining tax neutrality, confidentiality and modern, purpose-driven legislation. The introduction of ASTrA delivers a next‑generation structuring mechanism tailored for evolving global demands.
Bolder collaborates closely with clients to design tailored solutions that reflect their long‑term objectives. From succession planning to governance and family business structuring, our team of experts can help you leverage the advantages of the ASTRA Trust.
Get in touch with us today to explore how the Anguilla Special Trust Act can enhance your strategic planning.
