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Trusts

Gibraltar Trust legislation is generally based on the trust law of England and Wales; thus Gibraltar recognises and gives full effect to the concept of the trust. The Trustee Act of Gibraltar is the main governing Act; it is based on the English Trustee Act 1893, with amendments being made from time to time.

Whilst each jurisdiction's trust law is different, we will not expand upon this here except to bring to your attention the following which may be of particular interest to you and your clients: