TRUSTS, FUNDS AND FOUNDATIONS
Promethean Advisory Limited (Company Registration No: C 33734), is regulated by the Malta Financial Services Authority (MFSA) as a Company Service Provider (Category C), and Promethean Trustees Limited (Company Registration No: C 51310), is authorized to provide Trustee and Fiduciary Services under the Trusts and Trustees Act, we offer a complete suite of services for trusts, fiduciary management, and corporate services.
Promethean assists clients with setting up trusts in Malta and provides tax and legal advice on all fiduciary matters. Our fiduciary services include the holding and administration of client assets based on instructions from asset owners. We prioritize customer confidentiality, discretion, and customized solutions, ensuring clients experience peace of mind with every service.
Promethean offers the following services
Malta Trusts and Trustees Act
Do You Want to Know About Malta Trusts and the Trustees Act?
A trust is a legal agreement between the individual creating the trust (the settlor) and the trustee (the person or institution appointed to manage the trust assets). The trustee holds legal title to the assets for the benefit of one or more beneficiaries. A trust may be established during a person’s lifetime (inter vivos trust) or upon death (testamentary trust), becoming operative only after the settlor’s passing.
Malta trusts should be carefully considered as part of an effective wealth planning strategy. Malta trusts can be used for asset protection, estate planning, tax planning, commercial transactions, and testamentary purposes. As a flexible legal tool, a trust can be tailored to individual requirements while providing management, control, and certainty.
The Trusts and Trustees Act regulates the establishment and administration of trusts in or from Malta. Under Malta law, a trust may be created by unilateral declaration, a written instrument including a will, operation of law, or judicial decision. Trusts can address several important matters, including:
the efficient management of assets where beneficiaries are minor children or otherwise unable to manage their inheritance responsibly;
the protection of an individual’s privacy; and
in the case of an inter vivos trust, allowing the trustee to manage assets on behalf of the settlor during their lifetime, including situations where the settlor becomes incapacitated. This protection cannot be achieved through a will, which only takes effect upon death.
Maltese law also provides for spendthrift trusts, which help protect assets from being squandered by beneficiaries. In addition, accumulation and maintenance trusts can be used by parents wishing to support children and grandchildren in achieving specific goals, such as acquiring property or pursuing higher education. Unlike outright gifts, trusts allow settlors to establish conditions that help ensure assets are used for their intended purpose.
Trustees resident or operating in Malta — including private, non-professional trustees — are required to submit beneficial ownership information for each trust they administer via the MFSA’s TUBOR portal, report changes within 14 days, and file annual confirmations. Promethean can manage this filing obligation as part of ongoing trust administration.
Trusts provide an effective bridge between generations, ensuring continuity of ownership and asset management in complex situations. They can also protect assets from external claims and facilitate the collective ownership and control of family wealth, helping generate liquidity without exposing other assets to risk. Trusts may be simple arrangements designed for limited purposes or sophisticated structures spanning multiple generations, offering protection from creditors and serving as an alternative to traditional estate planning methods.
Malta trusts are also widely used in commercial contexts where favourable legal treatment may apply. Examples include security trusts, unit trusts, collective investment schemes, and securitisation structures. One of the key advantages of Malta trusts in commercial transactions is the incorporation of fiduciary principles that safeguard beneficiaries’ interests. This makes trusts an attractive alternative to contractual arrangements or corporate structures where relationships are particularly sensitive or innovative.
Trusts can also be effectively utilised in aircraft ownership structures, as Maltese legislation recognises partial, fractional, joint, and trustee ownership arrangements.
Management of Trusts
Trust Management: What You Need to Know
Maltese residents’ creation and use of a local trust for tax planning purposes will not generally provide tax benefits under Malta trust taxation rules. In practice, Malta tax authorities apply a “look-through” approach, meaning they disregard the trust structure and assess tax (or exemptions) as if the trust did not exist.
From an international perspective, Malta trust taxation may still offer planning opportunities for non-residents, while also providing the protection, security, and estate planning advantages associated with trusts.
Generally, the settlement of foreign assets into a trust by a non-resident settlor for the benefit of non-resident beneficiaries does not trigger Malta tax implications under applicable rules.
Where at least one trustee is resident in Malta for tax purposes, tax becomes payable in Malta on all income attributable to the trust. This includes total income or gains chargeable under Maltese law that accrue to or are derived by the trustee at any stage during the life of the trust.
The inclusion of a transparency model in Malta’s tax legislation means that, in certain circumstances, authorities may look through the trust and apply taxation based on the underlying transaction. As a result, Malta trust taxation depends on the specific facts of each arrangement, including residency and source of income, determining whether Malta has taxing rights or provides an exemption.
HOW IS A TRUST MANAGED AND ADMINISTERED?
Income attributable to a trust is chargeable to Malta tax when at least one of the trustees of that trust is resident in Malta for income tax purposes, in line with Malta trust income tax rules.
The Malta tax residence of a trustee represents a relevant connecting factor between Malta and the income attributable to the trust, and is sufficient to justify Malta’s assertion of taxing jurisdiction. Under Malta trust income tax, Malta exercises taxing rights based on the residence of at least one trustee, regardless of the residence of the settlor, beneficiaries, other trustees, or the location of the trust assets and source of income.
This does not mean that Malta will refrain from taxing chargeable income or gains derived by a trust where none of the trustees are Malta tax residents. In such cases, non-resident trustees remain chargeable in Malta on domestic source income and gains, in accordance with Malta trust income tax principles.
Any item of income chargeable under Maltese tax legislation and accruing to or derived by a Malta-resident trustee in their capacity as trustee is treated as income attributable to the trust. Malta tax law also includes chargeable gains realised by trustees within the scope of income attributable to a trust.
Any income attributable to a trust that accrues to or is derived by a trustee is taxed at a flat rate of 35% where at least one trustee is resident in Malta for income tax purposes. No provisional tax is payable on such income, and no additional tax liability arises for other persons in respect of income that has already suffered tax in the hands of the trustee under Malta trust income tax rules.
WHAT LEVEL OF TRANSPARENCY DOES A TRUST OFFER?
When at least one trustee of a trust is resident in Malta, the Malta tax base under Malta trust taxation rules is designed to capture all chargeable income and gains accruing to or derived (or deemed to be derived through distribution or reversion of trust property) by the trustee in their capacity as trustee. This applies regardless of how many trustees exist or where they are resident.
However, the approach under Malta trust taxation rules is moderated by specific provisions that ensure a level of tax transparency. As a result, income attributable to the trust may, in certain cases, be treated as if it were derived directly by the beneficiaries of the trust, or otherwise allocated to them for tax purposes.
In these situations, income attributable to the trust is deemed to have been derived directly by the beneficiaries, reflecting the transparent treatment applied under Malta’s trust tax framework.
HOW IS TRUST INCOME TREATED FOR BENEFICIARIES?
In certain defined circumstances under Malta tax law, Malta trust beneficiary taxation rules provide that all income otherwise attributable to a trust is deemed to have been derived directly by the trust’s beneficiaries, regardless of the Malta tax residence of one or more trustees. As a result, where no income is attributable to the trust at trustee level, the structure becomes effectively transparent for local tax purposes, and no tax is chargeable under the Income Tax Act (ITA) in the hands of the trustees on any income or gains accruing or distributed.
Transparency under Malta trust beneficiary taxation is determined by the nature of the trust property, the source of income or gains, and the residency and domicile status of beneficiaries (whether resident, ordinarily resident, or domiciled in Malta). In such cases, income or gains otherwise treated as trust income are deemed to be derived directly by the beneficiaries and are therefore not taxable in the hands of the trustees.
All income attributable to the trust consists of:
income arising outside Malta; and/or
income in the form of interest, discount, premium, royalties, or capital gains; and
All beneficiaries of the trust are:
persons who are not ordinarily resident and domiciled in Malta; or
persons whose income is exempt from tax (such as philanthropic institutions, political parties, and sports clubs).
A second set of conditions also allows for transparency under Malta trust beneficiary taxation, where income is deemed to be derived directly by beneficiaries and not taxed at trustee level. These conditions include:
all income attributable to the trust must consist of:
dividends distributed by Malta-registered companies; and/or
income arising outside Malta; and/or
interest, discount, premium, royalties, or capital gains; and
all beneficiaries are non-residents of Malta; and
the trustee is licensed to act as a trustee; and
the trustee provides the Malta Tax and Customs Administration (“MTCA”) with written certification confirming that shares are held for the benefit of non-Malta residents.
Where these conditions are met, the MTCA effectively looks through the trust for tax purposes and deems income and gains to be derived directly by the beneficiaries. Accordingly, taxation applies only at beneficiary level. Where no income is attributable to the trust, no Malta tax is chargeable in the hands of the trustee under Malta trust beneficiary taxation rules.
WHAT HAPPENS TO INCOME EARNED BY THE TRUST AND GIVEN TO BENEFICIARIES?
In addition to the transparency models described above, which may result in a full look-through of trusts for tax purposes under Malta law, Maltese legislation also provides for the transparent treatment of specific items of income attributable to a trust under Malta trust income allocation rules.
Under this approach, certain income items are characterised as trust income that must be allocated directly to beneficiaries, regardless of their residence or domicile. An allocation under Malta trust income allocation rules is made only in relation to the following amounts:
amounts over which beneficiaries had a vested right in the year immediately preceding the year of assessment; and/or
amounts over which entitlement had been granted to beneficiaries by the end of the year immediately preceding the year of assessment; and/or
amounts accruing to or derived by the trustee in a given year of assessment that were distributed to beneficiaries by the end of the preceding year of assessment.
In such cases, the MTCA disregards the trust in relation to the allocated income amounts. Where the relevant conditions are met, these items of income are not chargeable in the hands of the trustee. Instead, income allocated under Malta trust income allocation rules is taxed directly in the hands of the beneficiaries and is aggregated with their other chargeable income for tax purposes.
WHAT ARE 'TICK THE BOX' PROVISIONS FOR TRUSTS?
Malta tax legislation allows a licensed trustee to irrevocably elect for a trust to be treated as a company ordinarily resident and domiciled in Malta for tax purposes. This election under Malta trust corporate election rules is available where the trust is established by a written instrument.
Under Malta trust corporate election treatment, the income attributable to the trust must consist solely of dividends, interest, royalties, capital gains, and income from investments. This ensures the structure is aligned with the conditions required for the election.
Where this election is made, any distributions by the trustees to beneficiaries are treated as dividends and are taxed accordingly, reflecting the company-style tax treatment applied under Malta trust corporate election rules.
WHAT KIND OF TRUST IS RIGHT FOR YOU? EXPLORING DIFFERENT TYPES AND THEIR USES
Express Trusts
An express trust is created or declared by the settlor if the trust is intended to take effect during their lifetime, or by the testator if it is established through a will. In such cases, the intention to establish the arrangement is clearly and openly stated, often using wording such as “on trust.” In many instances involving express trust types, specific formalities must be observed for the structure to be valid, unlike implied, resulting, or constructive arrangements. Express trust types are therefore distinguished by their clear declaration and legal formality requirements.
Express trust types can be further classified into private or public, and fixed or discretionary. Express private trusts are established for the benefit of identified beneficiaries who are entitled to enforce the trust. Where all beneficiaries receive a defined share of the trust assets, the arrangement is a fixed trust. Where trustees have discretion over which beneficiaries receive benefits and in what proportions, it is a discretionary trust. Express trust types also include express public trusts, often referred to as charitable trusts, which are established for purposes recognised by law as benefiting society.
Implied or Resulting Trust
Implied or resulting trusts form another category of express trust types. These arise where there is no clear intention by the settlor or testator to create a trust, and the intention is instead inferred from their words or conduct. In most cases, implied trusts are resulting trusts, meaning the property effectively returns to the settlor or their estate. These arrangements are generally not subject to the formal requirements applicable to express trust types and commonly arise where trust property has not been effectively disposed of.
Constructive Trust
Constructive trust law applies where arrangements are not dependent on the settlor’s intention. Instead, constructive trust law is imposed by operation of law where failure to recognise the trust would result in unjust enrichment between parties. These are commonly referred to as constructive trusts under constructive trust law principles.
Constructive trust law is imposed in situations where equity requires intervention, rather than arising from any expressed intention to create a trust. The purpose of constructive trust law is to prevent one party from being unfairly enriched at the expense of another, ensuring fairness and restitution in legal relationships.
Discretionary and Fixed Interest Trust
The most widespread type of trust is the discretionary trust. In a discretionary trust vs fixed trust comparison, the discretionary trust gives trustees broad discretion over how to manage and invest trust property, as well as how to determine which beneficiaries receive distributions of income and capital and when such distributions are made. Trustees decide not only the timing but also the proportion and recipients of benefits under a discretionary trust vs fixed trust structure.
On the other hand, in a fixed interest trust, the trust deed specifies in advance how income and capital must be distributed. Beneficiaries are identified in the trust deed, and distributions are made on specific dates and in fixed proportions as set out in the governing instrument, distinguishing it clearly in a discretionary trust vs fixed trust comparison.
Accumulation and Maintenance Trusts
Accumulation maintenance trusts allow trustees to accumulate income of the trust for the benefit of minors, regardless of whether the minor’s interest is already vested or will vest at a later stage. Accumulation maintenance trusts can also be used to apply income for maintenance, education, or other benefits of the beneficiary.
Accumulation maintenance trusts provide flexibility in managing long-term beneficiary needs, as accumulated income can be advanced or appropriated to beneficiaries when required. In this way, accumulation maintenance trusts ensure structured financial support over time while maintaining trustee discretion.
Oral Trusts
Oral trust Malta arrangements are permitted under Maltese law, although they are treated cautiously due to the civil law tradition. In oral trust Malta situations, any oral arrangement is generally presumed to be a mandate unless clear evidence shows an intention to create a trust.
Oral trust Malta rules therefore require careful interpretation, as courts must determine whether the intention was to form a binding trust or a different legal relationship. Oral trust Malta structures remain limited in application compared to written trusts due to evidential and formal challenges.
Constructive Trusts
Constructive trusts remedies arise based on the presumed intention of the settlor as imposed through judicial decision. Courts apply constructive trusts remedies to impose trusteeship obligations where property is held in circumstances that require equitable intervention.
Constructive trusts remedies ensure that individuals holding property in unjust circumstances are bound to act for the benefit of third-party beneficiaries. Through constructive trusts remedies, courts effectively impose fairness-based obligations even in the absence of formal trust creation.
Private Client Trusts
Private client trusts are commonly used in domestic and non-commercial contexts to preserve and manage family wealth. Private client trusts help prevent inherited property from being freely dissipated by beneficiaries, ensuring long-term protection of assets.
Private client trusts can also be structured to optimise wealth planning, allowing assets to be managed efficiently across generations. In addition, private client trusts are frequently used for beneficiaries who are mentally or physically incapable of managing their own affairs.
Commercial Trusts
Commercial trust structures have become a key instrument in modern financial and commercial transactions. Commercial trust structures are widely used due to their flexibility, asset protection features, and ability to support complex financial arrangements.
Typical uses of commercial trust structures include pensions for employees, collective investment schemes, security trusts for bondholders or debenture holders, and securitisation structures involving special purpose vehicles (“SPVs”). Commercial trust structures continue to play an important role in money-raising and structured finance activities.
Foundations
Considering a Malta Foundation for Your Needs?
A Malta foundation constitutes a legal entity that merges the benefits attributable to both a company and a trust. The role of Malta foundation benefits has developed from traditional estate planning and wealth management, although they still play a fundamental role in these spheres. Nevertheless, there are also other Malta foundation benefits to consider. One such example is their use as special purpose vehicles (“SPVs”) to assist in financial restructuring and asset-backed securitisation transactions:
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It is fundamental to note that a Malta foundation cannot have a commercial purpose. Still, it may be the passive owner of a retail business, commercial property, or another commercial asset. This differs substantially from a company. Given that foundations have a separate juridical personality, Malta foundation benefits are recognised by legal systems that do not recognise trusts, particularly civil law jurisdictions.
A Malta foundation can be set up as a private or purpose foundation. Formed by incorporation in the same way as a company, a Malta foundation benefits structure has an entirely separate existence from the founder and the management committee. While the foundation does not have shareholders, it may have beneficiaries or objects in a manner that is analogous to the private or purpose trust. The management committee is duty-bound to administer the foundation’s assets following the terms of the foundation documentation and for the benefit of the foundation’s objects.
The founder sets up a Malta private foundation for the personal benefit of one or more persons or a defined class of persons in which the beneficiaries must be confident. Malta foundation benefits in this context are mainly used in estate planning and may only be set up for a maximum period of 100 years. On the other hand, a purpose foundation is set up for a particular purpose, provided that it is a lawful purpose including a charitable, philanthropic, or other social purpose and without having beneficiaries. Contrary to the private foundation, a purpose foundation may be set up for an indefinite period and may be registered as a Voluntary Organisation.
Important Maltese law provides that Malta foundation benefits include the possibility for foundations to be established with ‘Segregated Cells’ allowing distinct groups of assets and liabilities to be separated and insulated from each other. Moreover, foundations can be converted from an existing trust to preserve legal continuity (they can also be converted into a trust if required).
KEY DIFFERENCES: SHOULD YOU CHOOSE A TRUST OR A FOUNDATION?
Foundations
Separate legal personality;
Created by public deed / will;
Assets belong to the foundation;
The Administrator has the duty to administer the foundation’s property – subject to the fiduciary obligations;
The Founder may have a significant degree of control over the administration of the property;
Minimum endowment of €1,165.
When comparing trust vs foundation Malta structures, foundations generally offer a more formal legal personality and ownership framework.
Trusts
No separate legal personality;
In most cases does not require creation by public deed/will;
Assets are legally owned by the trustee for the benefit of the beneficiaries;
Trustee is subject to fiduciary obligations and requires authorisation from MFSA;
Settlor has little or no say in the administration of the trust assets – may lead to a sham trust;
No minimum settlement;
Maximum duration of 125 years (with certain exceptions, e.g. charitable, unit, and retirement scheme trusts).
Malta considerations often highlight trusts as more flexible but less structurally formal than foundations.
Promethean can assist you with the following services:
Pertinent planning and in relation to your needs and requirements in the establishment of a Malta trusts and foundations;
- Trust and foundation formation;
Statutory maintenance (filing of pertinent tax returns and other compliance obligations) of trusts and foundations;
Membership services of the Foundation supervisory committee.
Associations
Considering Forming an Association? What Are the Possibilities?
An association is an agreement between three or more persons to establish an organization with defined aims or purposes to be achieved through the dedication of efforts and resources by such persons and others who may join voluntarily. association formation Malta involves bringing individuals together to create a structured body focused on shared objectives and long-term collaboration. association formation Malta is commonly used for both private initiatives and broader collective goals.
An association may be established:
Looking to Promote Private Interests Through a Formal Organization? association formation Malta
Want to Advance Your Trade or Profession with an Association? association formation Malta
Have a Social or Non-Profit Goal? Could association formation Malta Help Achieve It
Associations are not bound to register as legal persons but are entitled to do so. Legal personality, however, is dependent on registration. On pain of nullity, an association must be constituted by means of a written agreement.
Voluntary Organisations
Thinking of Starting a Voluntary Organisation? What Defines It?
According to the Voluntary Organisations Act, a voluntary organisation Malta structure is an organisation that is created or established to pursue lawful, non-profit objectives through voluntary participation and the contribution of resources by members and supporters:
Does Your Cause Have a Lawful Purpose? Could a voluntary organisation Malta structure work?
Is Your Organisation Focused on Non-Profit Goals? Learn About voluntary organisation Malta status.
Built on Voluntary Participation? See if a voluntary organisation Malta model fits your initiative.
The law also establishes a procedure for the enrolment of voluntary organisation Malta entities in a Register of Voluntary Organisations (“VO/VOs”). Enrolment requires the fulfilment of several requirements, including submitting annual accounts and identifying the organisation’s administrators. It should be noted that it is not enrolment that confers the status of a VO. Any organisation that fulfils the legal criteria is considered a voluntary organisation Malta structure. However, enrolment provides important advantages, including enhanced recognition and operational benefits.
Through the Voluntary Organisations Act of 2007, Maltese law regulates and protects voluntary organisation Malta entities and charitable institutions. This Act established the Office of the Commissioner for Voluntary Organisations, which is responsible for strengthening the voluntary sector through initiatives that promote its work and encourage collaboration with government initiatives. The Commissioner’s office plays a key role in ensuring transparency, accountability, supervision, and visibility of the voluntary organisation Malta sector while supporting its development.
Family Office
Do You Need Help Managing Your Family's Wealth? - Let's Discuss Family Office Solutions
A family office Malta structure provides administrative, logistical, and advisory support to families requiring assistance with their financial and business affairs. Many family office Malta arrangements begin on a small scale, typically to address immediate wealth management needs, and gradually expand to include additional services required to optimise family affairs.
The office together with its administrative team may be dedicated to a single family or may delegate certain duties and responsibilities to specialist providers and external advisors depending on the structure of the family office Malta arrangement.
Malta offers a streamlined EU based regulatory framework for Single Family Offices balancing oversight with family control and positioning itself as a competitive jurisdiction for multi generational wealth management through family office Malta solutions.
Effective family wealth management encompasses a range of issues related to business aims and personal and family goals. Wealthy families often consider establishing a family office Malta structure to manage investments reporting philanthropic activities and financial planning responsibilities. Proper structuring and staffing of a family office Malta requires careful analysis of tax and governance considerations combined with a clear understanding of the family’s short and long term objectives.
To this end moving wealth into trusts for the benefit of spouses and or children even during one’s lifetime can provide significant estate planning advantages protecting assets and appreciation from estate taxes and creditors. When properly drafted trusts can provide effective and ongoing protection for family assets with flexible investment and distribution options.
In Malta structures such as Private Trust Companies “PTCs” and Notified Professional Investor Funds “NPIFs” provide flexible and efficient vehicles for managing family wealth with continuity and control often operating alongside a family office Malta framework.
A PTC that acts exclusively for one family’s trusts, does not hold itself out as trustee to the public, and serves no more than five settlors benefits from a lighter regulatory track — registration with the MFSA rather than full trustee authorisation.
Every family that has accumulated significant wealth should consider integrating current and future planning strategies using trusts. Trusts remain one of the most established risk management tools although not all trusts provide optimal protection. Carefully drafted provisions are required to insulate assets from creditor claims. In addition increased mobility among high net worth individuals combined with a globally integrated economy and expanding cross border activity has created a more complex international tax environment that a family office Malta structure can help navigate.
MOST COMMON FORMS OF FAMILY OFFICE
Malta’s regulatory framework distinguishes between Single Family Offices and Multi-Family Offices. Single Family Offices serving only one family avoid conflicts of interest and benefit from Malta’s tailored light touch approach under family office structures Malta.
UNDERSTANDING FAMILY OFFICES: WHICH STRUCTURE IS RIGHT FOR YOU?
The Single-Family Office
Set up owned and managed for one family. The original and most expensive model favoured by the wealthiest and globally active families. Family office structures Malta are often designed around this model when full control and dedicated governance are required.
The Multi-Family Office
Serves more than one family, with the families usually linked commercially or by common values. Easier to attain economies of scale so costs can be shared more broadly and it may be easier to hire and retain top professionals. Family office structures Malta commonly adopt this model to improve cost efficiency and shared expertise.
Commercial Family Office Providers
Businesses specialising in the provision of family office services usually include private banks wealth management firms and high calibre professionals. These providers form part of broader family office structures Malta solutions where outsourcing is preferred.
Family offices are not generally profit centres therefore the costs must be weighed against the benefits. Protection usually features in a family’s immediate driving needs for establishing the office including protection from taxes the effects of the patriarch’s eventual demise the dissipation of wealth by family members or from political and external threats. However the total costs of maintaining an office can be mitigated by other savings and services that the family office will deliver. Therefore viability is determined more by the family and the value it attaches to the solutions for the immediate problems it faces.
Malta complements these structural advantages with strategic incentives including its Vision 2050 plan favourable taxation for senior professionals and engagement with the Malta Bankers’ Association to ease access to local financial services. The jurisdiction also offers an attractive lifestyle low crime rates and competitive costs.
High Value Assets
Overview
Promethean supports individuals families trustees and family offices with the structuring protection and administration of high value asset structuring across Malta and multiple jurisdictions.
High value assets require a considered and coordinated approach. Ownership is rarely straightforward and decisions taken at acquisition stage can have long term implications for tax efficiency succession planning and asset protection. We work with clients to establish robust structures that preserve the value of high value asset structuring manage risk and ensure long term continuity.
Our approach is practical and commercially focused combining technical expertise with an understanding of the personal and strategic importance high value assets often represent.
OUR APPROACH
We begin by understanding the nature of the asset the client’s broader wealth structure and the intended purpose of ownership. Whether high value assets are held for personal use investment or legacy planning we ensure that the structure supporting them is aligned with the client’s objectives when implementing high value asset structuring.
Promethean advises on the full lifecycle of high value assets from acquisition and structuring through to ongoing administration governance and eventual transfer or disposal. We place particular emphasis on cross border coordination ensuring that legal tax and regulatory considerations affecting high value asset structuring are addressed in a consistent and efficient manner.
Where appropriate we work closely with external legal tax and technical advisors to deliver a seamless and well coordinated solution.
SCOOPE OF SERVICES
Promethean provides support in relation to a wide range of high value assets including real estate yachts private aircraft luxury vehicles and valuable movable property such as art jewellery and collectibles.
We assist with the establishment of appropriate ownership vehicles including corporate structures trusts and fiduciary arrangements ensuring that each structure reflects the specific characteristics of the high value assets and supports effective high value asset structuring aligned with the client’s wider planning requirements.
Our services extend to ongoing administration compliance and reporting as well as governance frameworks designed to support transparency control and long term sustainability of high value assets. We also advise on succession planning and intergenerational transfer helping clients preserve both value and intent across future generations.
In situations involving the disposal or transfer of high value assets we provide guidance on structuring tax coordination and execution to ensure an efficient and well managed outcome.
CROSS-BORDER CONSIDERATIONS
High value assets frequently involve multiple jurisdictions whether through ownership structures location of the asset or residence of the beneficial owner. These scenarios require careful coordination to manage regulatory obligations and avoid unnecessary complexity or exposure.
Promethean ensures that cross border elements affecting high value asset structuring are addressed proactively drawing on a network of trusted international advisors where required. Our role is to coordinate and oversee the implementation of solutions that are both technically sound and practically effective.
WHY PROMETHEAN
Promethean offers a discreet and tailored service built around the needs of private clients and family offices managing high value assets. We combine technical capability with a clear understanding of the sensitivities involved in handling significant personal assets.
Our focus is on delivering structures that are not only compliant and efficient but also sustainable and adaptable over time. By taking a long term view we help clients maintain control protect value and integrate high value assets into their broader wealth planning strategy.
LET US HELP YOU
If you would like to discuss how Promethean can support the structuring and ongoing management of high value assets our team would be pleased to assist.