Consulting editor(s): Alon Kaplan; Advisory Editor: Barbara R Hauser

Publication date: Dec 2019

Format: Hardback

Pages: 880 pages (now in two volumes)

Price: £295.00

ISBN: 9781787422988

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20% discount for STEP members- email Nicola Hornsby on with your membership number to obtain your discount.

Review for previous edition: "It covers quite unflinchingly the difficult technical issues of the law."

- Dr Jason Chuah, Journal of International Banking Law and Regulation

The Fifth Edition of Trusts in Prime Jurisdictions will be a valuable primer, an enabler of us asking the right questions of our opposite numbers in the other jurisdiction, even where it does not provide the answer.

- Richard Citron, BDO

As a lawyer from a civil law country, I am thankful for having had the possibility to review a two-volume book dealing with trusts, which has recently been updated and which greatly helped me bridge the gap and expand my knowledge. The editors of Trusts in Prime Jurisdictions (Alon Kaplan from Israel and Barbara R Hauser from the United States) are well-known practitioners. They have brought together more than 50 contributors, mostly from common law countries but also a few from civil law jurisdictions.

- Dr Niklas Schmidt, Wolf Theiss


As globalisation continues apace, opportunities are arising for practitioners in trust jurisdictions that did not exist a few years ago. Growth continues in the traditional trust jurisdictions, especially in civil law jurisdictions where trusts and foundations have previously been used in a limited capacity. In parallel, the concept of the foundation has been adopted by several common law jurisdictions that, until recently, have relied exclusively on trusts – notably Jersey and Gibraltar.

The fifth edition of Trusts in Prime Jurisdictions has been fully updated and features a number of new chapters on topics including trust and real estate trust in Israel, what it means to be a fiduciary family office, the role of the trust protector, Islamic (Waqf) trusts, and trusts in relation to divorce. In addition, new for this edition are chapters on Germany and Bermuda. 

Produced in association with STEP, this edition provides an essential resource in the use of trusts in a wide range of important jurisdictions and contexts. It also examines related topics such as trust taxation, anti-money laundering laws, the OECD initiative, CRS, exchange of information, transparency of registers and the notion that countries are entitled to collect taxes beyond their borders, among others.

Written by leading professionals and recognised academics, many of whom are STEP members, the fifth edition of Trusts in Prime Jurisdictions will be an essential resource for all lawyers, trust practitioners and banking professionals working in the field.