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Trusts & Trustees Advance Access originally published online on May 14, 2009
Trusts & Trustees 2009 15(5):322-329; doi:10.1093/tandt/ttp037
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© The Author (2009). Published by Oxford University Press. All rights reserved.

The Bahamas: a comparison of trusts and foundations

Paul Davis and Heather L. Thompson*

*Paul Davis and Heather L. Thompson, Higgs & Johnson, Ocean Centre, Montagu Foreshore, East Bay Street, P.O. Box N-3247, Nassau, Bahamas. Tel: +1 (242) 502 5200/+1 (242) 394 8410 4; Fax: +1 (242) 502 5250/+1 (242) 394 8430 4; Email: pdavis{at}higgsjohnson.com; hthompson{at}higgsjohnson.com; Website: www.higgsjohnson.com.

Foundations are a relatively recent addition to the tool kit of the financial service industry in The Bahamas, having been introduced primarily to address the concerns of clients and advisers from civil law countries with respect to the transfer of ownership of assets into a trust. The article compares and contrasts trusts and foundations in The Bahamas and explores the extent to which the foundation may become a rival to the trust in this jurisdiction.


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