之所以介紹英屬維京群島之信託制度，係因此制度在該地行之多年，已相當成熟，足以作為我國家族信託規劃之借鏡
The trust system in the British Virgin Islands

British Virgin Islands trust law is based predominantly on English trust law, but has developed beyond English law to permit purpose trusts, extend the perpetuity period to 100 years and most notably to create the unique VISTA trust. The governing law is the Trustee Ordinance Act 1961 ("the Act") (most recently updated by the Trustee (Amendment) Acts of 2013 and 2015), and is supplemented by the Virgin Islands Special Trusts Act 2003 (the "VISTA legislation") (most recently updated by the Virgin Islands Special Trusts (Amendment) Act 2013).維京群島信託法主要是立基於英國信託法，但遠遠凌駕於英國法成獨樹一格而允許目的信託。信託可存續100年，同時最顯著的是創設獨特的VISTA信託。準據法是1961年受託人規章法（下稱本法），是最近2013年及2015年修正，並由2003年維京群島特別信託法補充。

Since the introduction of the VISTA legislation, it has been said by leading practitioners that the British Virgin Islands has the most modern and coherent trust legislation globally. Policies and legislation have been developed in close partnership with the private sector, and as a result respond well to the needs of business and demonstrate a sophisticated and cutting edge approach.因此介紹VISTA，據卓越的執業者說，維京群島有著全球最現代及一致性的信託立法。政策及立法與私領域形成密切的夥伴關係，導致對商業需求回應良好，同時展示一個精密及尖端入徑。

Trusts in the British Virgin Islands are exempt from registration under the Registration and Records Act and trustees are exempt from any reporting and filing requirements, ensuring a high degree of confidentiality. Protection for trusts is ensured by the requirement that companies carrying on trust company business must obtain a licence and conform to various requirements under the Banks and Trust Companies Act 1990.
維京群島之信託無須依登記紀錄法為登記，同時受託人無須提付報告檔案文件，藉以確保所信託事務之機密性。信託之保護受法律規定而被擔保，公司要從事信託業務必須獲得執照，並且須依1990年銀行信託公司法的規定。