| Registration requirement |
Yes |
No |
No, unless it owns Panama real estate |
No |
No |
No |
Yes |
| Settlor restriction |
Yes, should not be a permanent resident of Belize |
No |
No |
No |
No |
No |
No |
| Beneficiary restriction |
Yes, should not be a permanent resident of Belize |
No |
No |
No |
No |
No |
No |
| Trustee residency requirement |
No |
No |
No |
No |
No |
Yes |
Yes |
| Should the trustee be licensed |
Only if acting as Trustee for multiple trusts |
No |
No |
No |
Yes |
Yes |
Yes |
| Protector allowed |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
| Protector requirement |
No |
No |
No |
No |
No |
No |
No |
| Perpetuity period |
120 years |
360 years |
No maximum duration |
No maximum duration |
No maximum duration |
150 years |
100 years |
| Restriction on trust property |
Yes, should not include Belize real estate, shares in a Belize local company or shares in a company owning Belize real estate |
No |
No |
Yes, should not include Jersey real estate or shares in a company owning Jersey real estate |
No |
No |
Yes, should not include Seychelles real estate or shares in a company owning Seychelles real estate |
| Taxation |
Exempt |
Exempt |
Exempt |
Exempt |
Exempt |
Exempt |
Exempt |
| Confidentiality |
The names of Settlor and Beneficiaries are not disclosed to Authorities |
No information is disclosed to any person |
No information is disclosed to any person |
No information is disclosed to any person |
No information is disclosed to any person |
No information is disclosed to any person |
The names of Settlor and Beneficiaries are not disclosed to Authorities |
| Asset protection |
Yes |
N/A – no specific legislation for asset protection |
Yes |
N/A – no specific legislation for asset protection |
N/A – no specific legislation for asset protection |
Yes |
Yes |
| Accounting Requirement |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
| Reporting Requirement |
No |
No |
No |
No |
No |
No |
No |
Trust Comparison Table