Lighthouse on
Belize: Trusts, LLCs, and Foundations.
Belize trusts, limited liability companies and foundations in one reference, from formation and administration to creditor claims, litigation and tax, for the counsel who establish, advise on and defend Belize structures.
By the Lighthouse Editorial Board · First Edition
Why it matters
A Belize structure is tested under several statutes at once.
Trusts, LLCs and foundations, together
The Trusts Act, the Limited Liability Companies Act and the International Foundations Act read side by side, with the Belize Companies Act 2022 for holding structures and a chapter comparing the vehicles and the routes for continuation and conversion.
Section 7 and the creditor
Non-recognition of foreign law and foreign judgments under section 7 of the Trusts Act, fraudulent-transfer claims and the meaning of “insolvency” in section 7(6)(c), charging orders, foundation creditor protection and the Insolvency and Bankruptcy Act 2025.
In the Belize courts and abroad
Procedure, injunctions and directions applications in Belize, how foreign courts have treated Belize structures, and a chapter on structuring with Belize trusts, LLCs and foundations.
Regulation, tax and reporting in the same book
The Financial Services Commission and the licensing of service providers, Belize taxation and the Economic Substance Act 2019, beneficial ownership and AML/CFT, and U.S. tax and reporting for Belize trusts, LLCs and foundations.
30 chapters · 7 appendices · 1,498 printed pages · 110 cases
Inside the pages
Set like the great treatises, built to be used.
The Belize Trust over a Belize LLC
Figure 27.1 shows the most common Belize structure: an international trust, with a Belize trust company as trustee, owns all the membership interests in a manager-managed Belize LLC, which holds the investment assets (¶ 2730.01).
Each layer has its own statutory protection: section 7(6) of the Trusts Act at the trust level, sections 34 to 38 of the LLC Act at the entity level, and section 59(1), which treats a member's charging creditor as an assignee. The settlor is not a member, so a creditor of the settlor has no interest to charge (¶ 2730.01).
Included in the appendices
Model Instruments and Forms
The appendices give counsel a model instrument for each Belize vehicle and the documents that go with them, each tied to the paragraphs that explain it.
Who wrote it
Written by the people who wrote the statutes.
Lighthouse on Belize: Trusts, LLCs, and Foundations is prepared by the Lighthouse Editorial Board. Its Editor-in-Chief is one of the primary authors of the Cook Islands Limited Liability Companies Act and led the committee that drafted the 2015 amendments to the Nevis International Exempt Trust Ordinance.
The Board has contributed to limited-liability-company and asset-protection-trust legislation in Nevis, Belize, Wyoming, Delaware, Ohio and North Carolina, and draws on the practice of Lighthouse Trust, a multinational trust company established in 1982 and resident across nine jurisdictions.
Plans and pricing
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What's inside
7 Parts, from first principles to practice.
Lighthouse on Belize: Trusts, LLCs, and Foundations
Begin with Chapter 1, free to read.
Chapter 1, Belize as a Trust, Company and Foundation Jurisdiction, is open to every reader without a subscription.
Read Chapter 1