The concept of a trust originated in the Middle Ages in England and has over time been developed as a useful financial planning tool with many applications and advantages. This includes tax planning, family wealth management, the protection and preservation of assets, or for estate succession purposes, to avoid the expense and delay of obtaining a grant from the court to administer the estate of a deceased.
信託概念源自於中世紀之英國，並隨時代形成一個袋有諸多應用及好處之實用財務規劃工具。此包括稅賦規劃、家族財務管理、資產的保護及保存、或著為了繼承目的，避免開支及因法院指定遺產管理人造成之遲延。

The BVI, as a British Overseas Territory, has implemented innovative and comprehensive trust legislation, which has many benefits. The Virgin Islands Special Trust (VISTA) and the Private Trust Company (PTC) complement the standard discretionary trust and enhance the BVI’s position as a leading jurisdiction for trust settlement and operations. VISTA TRUSTS VISTA is a unique trust established in the BVI which specifically holds shares in a BVI company. It removes the obligation of the trustee to intervene in the conduct of the affairs of the trust’s underlying companies. The management can instead be carried out by the company’s directors without interference from the trustee. Trustees are therefore able to hold shares in the company indefinitely without fiduciary responsibility for the management or success of the company.
身為英國海外領土之英屬維京群島有著創新與綜合的信託法，該法有諸多優點。

BVI TRUSTS FEATURES & BENEFITS維京群島信託的特色與優勢
• Stable jurisdiction with modern trust legislation有著現代的信託法之穩定地區'
• Quality legal system有品質之法律制度
• Robust regulatory framework堅實的規範框架
• Minimal reporting requirements低程度之報告要件
• Confidentiality機密性；隱私性（超級富豪之最愛）

PRIVATE TRUST COMPANIES私人信託公司

PTCs are ideal for holding and consolidating family wealth and enable settlors or settlors' family members to exercise a significant degree of control over the company’s assets by being directors of PTCs. PTC legislation allows BVI companies that provide trustee and protector services to be exempted from licensing. PTCs offer an alternative to the services of a licensed, professional, institutional trust company to serve as trustee of their trust or trusts and provides advantages not found with a institutional trust company, such as:
私人信託公司係合於持有及穩固家族財富，同時使委託人或委託人家族成員界由成為私人信託公司之董事對於公司資產能行使重要支配力。私人信託公司之立法允許維京群島公司能提供受託人及監察人，免於需取得特許服務。私人信託公司提供一個替代需取得特許才能服務之方案，擔任信託受託人之專業人士、機構信託公司，無須成立機構信託公司才能提供好處，例如：

• allowing family members to have say in the management of the trust assets;
• maintaining a level of confidentiality as to family affairs;對家族事務維持相當程度的隱密性
• allowing greater freedom to diversify investments, e.g. investments that may be risk adverse that the institutional trust company would be unwilling to hold;分配投資享有極大的自由空間
• greater flexibility and speed at which decisions are made for the trust;因信託所下之決定具彈性與效率
• no physical presence in the BVI required無須現身露臉，此為維京群島信託制度之一大特色；隱身富豪之最愛。