Difference between Labuan Trust and Labuan Foundation

Law Structure

Labuan Trust

Based on Common Law

Labuan Foundation

Based on Civil Law

Nature of Relationship among parties involved

Labuan Trust

Fiduciary relationship

Labuan Foundation

Contractual relationship

Ownership of Assets

Labuan Trust

Upon being vested in the trust, are legally owned by the trustee

Labuan Foundation

Legally owned by the foundation upon endowment/transfer

Key Roles

Labuan Trust

The Settlor is the person who establishes the trust which the people benefiting from the trust are known as Beneficiaries

 

Labuan Foundation

The person who creates the foundation and endowment of assets is known as the Founder while the people benefiting from the endowment are known as Beneficiaries

Documents

Labuan Trust

The document that establishes the trust is known as a Trust Deed.

 

Labuan Foundation

A foundation’s main constituent document is known as a Charter. It may also have Articles which set out more detailed rules regarding governing administrative matters

Appointments

Labuan Trust

Trustee is appointed to be responsible for holding the trust’s assets and to perform administration as per Trust Deed

 

Labuan Foundation

A body, known as a Council, is appointed and entrusted to run the affairs and administration of the foundation. Its members, the foundation’s officers, are required to act in accordance with the terms as stated in the charter and articles

Rights and Power

Labuan Trust

The settlor can maintain certain reserved power after establishing the trust

 

Labuan Foundation

The founder does not retain any power nor ownership rights in relation to the foundation’s property after the endowment

Set Up & Purpose

Labuan Trust

A trust can be set up for any lawful purpose but have to appoint an enforcer

 

Labuan Foundation

A foundation can be set up for any lawful purpose and it has to be spelt out clearly in the charter

Back to Labuan Trust Company or read about Labuan Foundation instead.

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