This publication has been prepared for the assistance of those who are considering the formation of unit trusts in the British Virgin Islands (“BVI”). It is not intended to be exhaustive nor a substitute for proper legal advice but provides a basic guide to the unit trust concept and an outline of trust law and unit trust administration in BVI for clients of Conyers Dill & Pearman.

Clients are advised that they should consider the implications in their home jurisdiction of establishing a BVI unit trust and should consult with their own legal, financial and other professional advisers as appropriate.

We also recommend that our clients seek legal advice in BVI on their specific proposals for a unit trust before taking steps to implement them.

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