The Seychelles International Trust Act 1994 is modern and comprehensive legislation which provides for versatile offshore trusts with no taxation on foreign income. The trust deed is not registered and therefore guarantees secrecy while other world class trust features provide the ideal framework to ensure financial security.

 Some of its salient features are:

• the transfer or disposition by a person creating an international trust cannot be invalidated by any foreign rule of forced heirship
• no restrictions on the accumulation of income
• settlors or trustees themselves can be named as beneficiaries
• no requirement to mention the names of the settlor and beneficiaries, unless the latter are a Seychellois 
• the law governing an international trust is the law chosen by the settlor to be the proper law