Nevis, part of the Federation of St. Kitts and Nevis in the Eastern Caribbean, built its asset-protection regime around two purpose-written laws: the Nevis International Exempt Trust Ordinance of 1994 and the Nevis Limited Liability Company Ordinance of 1995. Together they give lawful owners a trust and a company engineered specifically to deter creditors, while keeping the owner in full compliance with U.S. law. Nevis is often the right answer for clients who want serious protection without the higher cost of the Cook Islands, and it is the jurisdiction of choice when a powerful LLC is central to the plan.

The Mechanics

How a Nevis Trust Protects Your Assets

Like other top-tier jurisdictions, Nevis works by raising the cost and difficulty of a claim until pursuing it stops making sense. The core barriers:

  • Foreign judgments carry no weight. A U.S. judgment is not enforced in Nevis. A creditor must bring a fresh case in a Nevis court, under Nevis law, from the beginning.
  • A high barrier to even file. Nevis has long required a creditor to satisfy demanding procedural conditions before a claim against trust assets can proceed, conditions designed to discourage speculative litigation.
  • A short limitation period. Challenges to a transfer must be brought within a brief statutory window, after which the transfer is generally secure.
  • A demanding standard of proof. A creditor must prove fraudulent intent to a criminal-level standard, applied to each transfer separately.

As with any well-built structure, the goal is leverage. A creditor facing this path usually settles early and on terms favorable to the asset owner.

The Differentiator

The Nevis LLC Advantage

The Nevis LLC is the feature that sets the jurisdiction apart, and it speaks directly to business owners. Its defining strength is charging-order protection: if a creditor wins a claim against you personally, the most they can generally reach is a charging order, a right to distributions if and when the LLC chooses to make them. They cannot seize the assets, force a sale, or take over management.

Two details make it especially strong:

  • Single-member LLCs are protected. Many U.S. states strip charging-order protection from single-member LLCs. Nevis does not, which closes a gap that undermines a lot of domestic planning.
  • It nests inside the trust. A common structure has the Nevis trust own the Nevis LLC, which in turn holds the assets, two layers a creditor must defeat in sequence rather than one.
Why owners pair them
The trust provides the outer shield and long-term continuity; the LLC provides day-to-day control and charging-order strength. Used together, they give you practical command of your assets while keeping a creditor two difficult steps away.
Suitability

Who Nevis Is For

Nevis fits the same risk profiles as other offshore structures, with extra appeal where cost-efficiency or an LLC matters most:

  • Business owners and founders who want best-in-class LLC protection.
  • Professionals in high-liability fields seeking strong protection at a measured cost.
  • Real-estate and investment holders consolidating assets behind a single layered structure.
  • Clients who want offshore-grade protection but for whom the Cook Islands is more than the situation requires.
Investment

What a Nevis Structure Costs

Nevis is generally more cost-efficient than the Cook Islands, both to establish and to maintain, which is a large part of its appeal. Cost still depends on the structure: a trust alone, an LLC alone, or the combined trust-and-LLC arrangement, along with the assets involved and the registered agent and trustee selected.

Calvary structures these engagements on a flat fee, quoted in advance. We will scope your situation in a consultation and give you a fixed number before any work begins.

Compliance

Tax and Reporting for U.S. Persons

A Nevis structure does not lower your U.S. taxes. For a U.S. settlor the trust is generally treated as a grantor trust, meaning it is tax-neutral; income is reported on your return as if the trust did not exist. The value is protection, not tax savings.

It also carries reporting duties that must be met in full, typically including IRS Form 3520 and Form 3520-A, an FBAR (FinCEN Form 114) for foreign accounts, and possibly Form 8938. Handled properly, a Nevis structure is fully transparent and fully compliant. We coordinate with a CPA in our network so every filing is correct.

Our Role

Working With Calvary International Law

We are an international practice based in Washington, DC, focused on cross-border planning, asset protection, and offshore structuring. We design the structure, draft the trust and LLC instruments, coordinate with the Nevis registered agent and trustee, and integrate everything with your wider estate and tax plan. You work with the same team from first consultation through funding and ongoing maintenance.

Reviewed by Yonathan Amselem, Esq.Founding Attorney, Calvary International Law · Member, District of Columbia Bar, No. 1023271. Yonathan advises individuals, families, and businesses on offshore asset protection and cross-border planning.