What is a Trust?

A Trust is a legal relationship where one party (the “Settlor”) transfers property to the Trustee to hold the legal title to the Trust assets for the benefit of one or more persons (the “Beneficiaries”) or for a specified purpose.

Why Cayman?

The Cayman Islands is an offshore taxfree jurisdiction that has been an attractive place to do business for many years. Cayman is a British Overseas Territory, with an elected government and legal system rooted in the English common law. Cayman is the fifth largest financial center in the world, with world class lawyers, accountants, bankers, investment advisers, and trust administrators that will assist with the setup, maintenance and management of your trust.

Download PDF

A Decade of Excellence: Higgs & Johnson Retains Top-Tier Offshore Trusts Ranking

Higgs & Johnson's decade-long recognition underscores our position as a trusted adviser to high-net-worth individuals, families and trust companies.

The Bahamas: 2026/2027 Budget Highlights

Partners discuss some of the key legislative developments arising from The Bahamas' 2026/2027 Budget Communication.