T&F is regulated by the Cook Islands Financial Services Commission.(FSC). The FSC has extensive regulatory powers and carries out regular audits of trustee records, and finances. The FSC also monitors compliance by trustee companies with anti-money laundering regulations. Link to FSC website .


Trustees and Fiduciaries is a 100% locally owned and staffed company. The owners have been involved in the offshore financial services industry since its inception in the Cook Islands.


Link to FSC Legislation.


Please contact us for a details of our fee structure.


As an independent trustee, T&F undertakes to declare any commissions where paid.


Foreign income derived by an international trust is exempt from Cook Islands taxation. Clients are however expected to comply with filing appropriate tax returns for the trust in their home jurisdiction. Asset protection should not be seen as a method of avoiding payment of outstanding taxes.