Caribbean & Atlantic · 🇰🇳

Nevis

Among the most rigorously engineered asset-protection regimes in the world, with statutes that raise high evidentiary and procedural hurdles for foreign creditors, within a stable English common-law framework.

Legal system English common law · Privy Council final appeal Regulator Nevis Financial Services Regulation & Supervision Department

Nevis at a glance

Legal system
English common law; part of St. Kitts and Nevis; final appeal to the Privy Council
Company formation
The Nevis Business Corporation Ordinance and the Nevis Limited Liability Company Ordinance provide flexible corporate and LLC vehicles, the latter offering strong charging-order protection; formations run through licensed registered agents.
Trust regime
The Nevis International Exempt Trust Ordinance underpins asset-protection trusts featuring short limitation periods, a high standard of proof for fraudulent-transfer claims, and bonding requirements for creditor actions. These trusts are frequently combined with a Nevis LLC for layered protection.
Tax posture
No income, capital gains, or inheritance tax on Nevis international entities meeting the relevant conditions; revenue derives from fees and domestic taxation. CRS and FATCA reporting apply, with economic-substance requirements for relevant activities.
Region
Caribbean & Atlantic · Asset Protection · LLCs
How we act
Coordination by Hart David Carson LLP; local law advice by locally admitted counsel.

Nevis did not become an asset-protection center by accident. The smaller of the two islands in the Federation of St. Kitts and Nevis legislated its way there, drafting statutes whose explicit purpose is to make it expensive, slow, and uncertain for a foreign creditor to reach assets held in a properly constituted Nevis trust or LLC. For clients with genuine, forward-looking protective objectives, that deliberate design is the entire point.

The defining features are procedural and evidentiary rather than secretive. The Nevis International Exempt Trust Ordinance shortens the window for fraudulent-transfer challenges, sets a demanding standard of proof, generally declines to enforce foreign judgments so that a creditor must bring its case afresh before the local court, and can require a bond before a creditor action even proceeds. The Nevis Limited Liability Company Ordinance complements this with charging-order protection, which confines a member's creditor to a charging order as its remedy and keeps it from seizing the entity or its assets. Layered together, a Nevis trust holding a Nevis LLC presents a formidable, fully lawful structure.

None of this is a license to hide assets or defeat known claims. Nevis protection is calibrated to legitimate, solvent planning and is bounded by applicable fraudulent-transfer law; used against existing or reasonably foreseeable creditors, or to evade tax, the structure can be unwound. The distinction between prudent, forward-looking protection and improper concealment is the first analysis we run, in concert with Nevis-admitted counsel who render the local legal advice. The facts of each matter, and each client's home-country obligations, decide it.

What we coordinate in Nevis

Asset-protection trusts and LLCs, company formation, banking, and the regulatory and tax posture that defines a Nevis structure, scoped by us and executed by licensed Nevis providers and admitted counsel.
01

Company & Entity Formation

We instruct a licensed Nevis registered agent to form a corporation under the Nevis Business Corporation Ordinance or, more often, an LLC under the Nevis Limited Liability Company Ordinance. The LLC is valued for charging-order protection, which confines a member's creditor to a charging order and leaves the entity out of reach. Formation is generally prompt, with confidential ownership records.

  • Nevis corporation under the Nevis Business Corporation Ordinance
  • Nevis LLC under the Nevis Limited Liability Company Ordinance, with strong charging-order protection
  • Confidential ownership records, with beneficial-ownership disclosure to authorities
  • Formation instructed through a licensed registered agent acting as regulated gatekeeper
02

Trusts & Foundations

We coordinate the trust under the Nevis International Exempt Trust Ordinance through a licensed trustee, usually placing a Nevis LLC beneath it so protection runs at trust and entity level. The statute imposes short limitation periods and a high standard of proof on fraudulent-transfer claims, generally declines to recognize foreign judgments, and can require a bond before an action proceeds.

  • Asset-protection trusts under the Nevis International Exempt Trust Ordinance
  • Short limitation periods and a high evidentiary standard for fraudulent-transfer claims
  • Bond requirements and re-litigation of foreign claims before the local court
  • Trust-over-LLC structures pairing a Nevis trust with a Nevis LLC for layered protection
  • Planning calibrated to legitimate, solvent objectives and applicable fraudulent-transfer law
03

Banking & Accounts

Banking for Nevis structures is typically arranged through regional and international institutions, as the local sector is small; much onboarding therefore occurs offshore. Rigorous enhanced due diligence and source-of-funds review are standard, and a legitimate planning rationale with transparent ownership is essential to access.

  • Introductions through our partner network of regional and international banks
  • Enhanced due diligence and source-of-funds documentation prepared in advance
  • Transparent ownership charts and a documented, legitimate planning rationale
  • Account opening always at the bank's discretion, with no outcome promised
04

Regulatory & Licensing

The Nevis Financial Services Regulation and Supervision Department supervises trust and corporate-services business, administering AML/CFT obligations, economic-substance rules, and beneficial-ownership reporting. Licensed agents serve as the regulated intermediaries for all formations.

  • AML/CFT obligations administered by the Financial Services Regulation & Supervision Department
  • Economic-substance positioning for relevant activities
  • Beneficial-ownership reporting through licensed agents
  • Matters before the regulator handled by Nevis-admitted counsel and licensed agents
05

Tax & Treaty Posture

We treat Nevis as tax-neutral and plan home-country reporting around it. Qualifying international entities are generally not subject to local income, capital gains, or inheritance tax, with revenue largely from fees and domestic taxation. Nevis participates in CRS and FATCA and imposes economic-substance requirements on relevant activities, so the structure is reported home and tested for substance.

  • No local income, capital gains, or inheritance tax on qualifying international entities
  • CRS and FATCA participation and automatic exchange of information
  • Economic-substance requirements for relevant activities
  • Outcomes turn on specific facts and on each client's home-country obligations
On the ground · Nevis

Government affairs &
facilitators on the ground.

In Nevis, engagement runs through the Financial Services Regulation and Supervision Department and the Registrar, with formation instructed through licensed registered agents; contentious matters proceed in the High Court of the Eastern Caribbean Supreme Court, with final appeal to the Privy Council. Nevis-admitted counsel provide the opinions and regulatory filings; we do not, and we maintain no office in Nevis.

Hart David Carson coordinates a facilitation and partner network of Nevis registered agents and trustees, working alongside locally admitted counsel who render formal advice. Our role is to connect the pieces. We scope the structure, instruct the right licensed providers, sequence the registry, banking, and compliance steps, and hold the matter to a clean result while the local professionals carry the regulated work.

Registry agents & licensed trustees, instructed and managed Banking introductions through the partner network Regulator engagement and filings via Nevis-admitted counsel
Start a Nevis matter →

How we coordinate a matter here

One partner as your point of contact; licensed Nevis providers and admitted counsel carrying the local work.
01

Scope & test the planning

We test a Nevis trust or LLC against your protective and home-country objectives before anything is formed. We also confirm that the planning serves legitimate, solvent goals within applicable fraudulent-transfer law and is not aimed at defeating existing or foreseeable claims.

02

Instruct agent & trustee

We engage a licensed Nevis registered agent, the regulated gatekeeper for formation, and a licensed trustee, assembling the trust-over-LLC layering the structure calls for.

03

Coordinate banking & compliance

We sequence banking introductions, beneficial-ownership reporting, economic-substance positioning, and CRS/FATCA reporting, preparing the source-of-funds documentation each step now demands.

04

Nevis-admitted counsel deliver

All local legal advice, opinions, and statutory filings are rendered by Nevis-admitted counsel. We project-manage; they practice Nevis law. The firm maintains no Nevis office and acts solely as coordinator.

Prepared by Hart David Carson LLP · Reviewed by Jonathan D. Herpy, Sr. · Last updated October 2026 · Educational overview · Not legal advice · Local law advice comes from locally admitted counsel.

Frequently asked

Common questions on structuring and protecting through Nevis.
Why is Nevis regarded as a leading asset-protection jurisdiction?

Nevis built its reputation deliberately, through statutes written to raise the cost and difficulty of a foreign creditor reaching trust or company assets. The Nevis International Exempt Trust Ordinance imposes short limitation periods on fraudulent-transfer claims, sets a high standard of proof, generally declines to recognize foreign judgments so that a creditor must re-litigate on the island, and can require a bond before an action proceeds. The Nevis Limited Liability Company Ordinance pairs this with charging-order protection that limits a creditor of a member to a charging order as a remedy. Within a stable English common-law framework with final appeal to the Privy Council, these features make Nevis a frequent choice for legitimate, solvent asset-protection planning.

What entities and trusts can be formed in Nevis?

Nevis offers a corporation, an LLC, or an international exempt trust. The Nevis Business Corporation Ordinance provides the corporation and the Nevis Limited Liability Company Ordinance the LLC, valued for charging-order protection; both are formed through licensed registered agents. The Nevis International Exempt Trust Ordinance underpins asset-protection trusts with short limitation periods, a high standard of proof for fraudulent-transfer claims, and bonding requirements for creditor actions. Agent and trustee due diligence sets the timetable; Nevis-admitted counsel render local legal advice.

How is a Nevis structure taxed, and what compliance obligations attach?

Little is owed locally; home rules apply. Nevis international entities that meet the relevant conditions are generally not subject to local income, capital gains, or inheritance tax, and the government funds itself largely through fees and domestic taxation. None of that changes a client's home-country position. Nevis exchanges information under CRS and FATCA, and economic-substance requirements attach to relevant activities, so expect the structure to feature in home-country reporting. We work through the facts with appropriate Nevis and home-country advisers.

Is asset-protection planning in Nevis legitimate, and what are its limits?

Properly used, Nevis asset-protection planning is a recognized and lawful estate- and risk-management tool. Its limits matter as much as its strengths. Protection is calibrated to legitimate, solvent objectives and is constrained by applicable fraudulent-transfer law. Planning undertaken to defeat existing or reasonably foreseeable creditors, to evade tax, or to frustrate a known claim is not what these statutes are for and can be unwound. We structure only for clients with genuine, forward-looking protective objectives, document the rationale, and work alongside Nevis-admitted counsel who render the local legal advice.

Does Hart David Carson have an office in Nevis?

No. Hart David Carson maintains no office in Nevis and does not practice Nevis law. The firm coordinates a facilitation and partner network of Nevis registered agents and trustees and works alongside locally admitted counsel, who provide all local legal advice and statutory filings. Our role is to scope the structure, assemble the right licensed providers, and project-manage the matter to a clean result.

How does Hart David Carson coordinate a Nevis matter?

We scope the trust or LLC against your protective and home-country objectives, confirm the planning is calibrated to legitimate, solvent goals and applicable fraudulent-transfer law, instruct a licensed Nevis registered agent and trustee, and coordinate banking introductions and compliance steps (beneficial-ownership reporting, economic-substance positioning, and CRS/FATCA reporting) through Nevis-admitted counsel who deliver the local legal advice and filings. You keep one partner as your point of contact while the local professionals carry the regulated work.

The structuring toolkit we bring

What the firm brings to Nevis work from its own bench. One partner coordinates U.S. counsel and locally admitted advisers on every piece.

Asset-protection structures

The Nevis International Exempt Trust Ordinance underpins asset-protection trusts featuring short limitation periods, a high standard of proof for fraudulent-transfer claims, and bonding requirements for creditor actions.

Asset-protection structures →

Estate planning

Nevis is internationally recognized for its asset-protection legislation, with statutes that impose high evidentiary and procedural hurdles on foreign creditors seeking to reach trust or LLC assets.

Estate planning →

Asset-protection LLCs

The Nevis Business Corporation Ordinance and the Nevis Limited Liability Company Ordinance provide flexible corporate and LLC vehicles, the latter offering strong charging-order protection; formations run through licensed registered agents.

Asset-protection LLCs →

International tax

CRS and FATCA reporting apply, with economic-substance requirements for relevant activities.

International tax →

Related jurisdictions

Other Caribbean & Atlantic platforms we coordinate.

Cayman Islands 🇰🇾

The dominant jurisdiction for offshore funds and cross-border SPVs, with tax neutrality, creditor-tested case law, and the STAR trust and foundation company for holding and succession.

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British Virgin Islands 🇻🇬

The world's most widely used jurisdiction for holding and special-purpose vehicles, fast, flexible, and well-litigated under the BVI Business Companies Act, with the VISTA trust regime.

Explore →

Bahamas 🇧🇸

A long-established private-wealth jurisdiction with a deep fiduciary bench, a resident private-banking sector, and modern foundation and trust legislation.

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Belize 🇧🇿

A low-cost, English-speaking common-law platform for companies and asset-protection trusts, now operating within a reformed transparency and substance framework.

Explore →

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