Anguilla (AI)

Jurisdiction Overview

234 *Are Private Foundations available? Yes
 Data Date: 2018


The Global Forum reports: "Foundations can be established in Anguilla under the Foundation Act. [...] A foundation can be established for any purpose(s) which are capable of fulfilment and are not unlawful, immoral or contrary to public policy (Sec. 5(1))" (GF 2014: 44). According to the Global Forum (2011):"The Foundations Act serve as an estate planning vehicle, which is a civil law concept and an alternative to the common law trust." (ibid.: 12). This was confirmed in 2018 by LexMundi: "The Anguilla Foundation is a hybrid entity, having the characteristics of both a corporation and a trust. Like a corporation, it is a separate legal entity that can buy and sell property, sue and be sued, enter into contracts and hold assets in its own name [...]" (LexMundi Anguilla Guide 2018: 24).


GF 2014: 12, 44
GF 2011: 11,34; OECD 2010: 238-244
Foundations Act, Section 5
LexMundi Anguilla Guide 2018: 24.