Cook Islands Offshore
Companies & Services

Cook Islands Offshore Jurisdiction

Why should you consider Cook Islands ?

Cook Islands consists of 15 islands located in the South Pacific Ocean. As a former British and New Zealand colony, the Cook Islands has a highly developed and regarded judicial system with the final right of appeal to the Privy Council of England. In 1981, the Cook Islands established an offshore center and is the first country to incorporate asset protection laws.

The International Trusts Act 1984 offers the highest level of family wealth protection and with the distinctive features of the law, Cook Islands has emerged as the leading jurisdiction for asset protection.

Offshore Services

We offer offshore services for the Cook Islands Jurisdiction.

Cook Islands Offshore Company Formation

International Business Corporation
Limited Liability Company
Cook Islands Foundation

International Business Corporation

The international companies of Cook Islands are applicable for a variety of international business activities and operations. This entity allows for anonymity as directors´ and shareholders´ information is not publicly disclosed in the registry. Cook Islands IBCs do not require a minimum capitalization or have a limitation on the share capital value. One of the great advantages of the international companies are the provisions within the law that restrict asset seizure by foreign authorities.


  • Minimum of 1 shareholder and director is required
  • Tax-exempt
  • Annual financial reporting is not required
  • Board meetings can be held anywhere
  • Redomiciliation is permitted

Limited Liability Company

A Cook Islands LLC is a combination of a partnership and a corporate structure. It is most commonly opened as an underlying asset holding company, used in conjunction with a Trust to maximize asset protection.


  • Privacy of members and managers
  • Annual financial reporting is not required

Cook Islands Foundation

The Cook Islands Foundation includes some elements of both a company as well as a trust. A foundation is a separate legal entity in which it can hold assets and enter into agreements with 3rd parties. However, unlike a company, a foundation appoints beneficiaries as opposed to shareholders. Foundations are best structured for charities, estate planning or wealth management.

Cook Islands International Trust

The Cook Island Trust is one of the best legal tools to protect wealth and assets. With an establishment of a Cook Islands Trust, a physical presence within the islands is required unless the trust is licensed by the FSC (Cook Islands Financial Services Commissions) to enter a services agreement with an approved resident trustee company.


Person who creates the trust


  • Appointed by the settler
  • Administrative powers to enact in accordance to the settlor’s wishes
  • Supervisors trustees and has the power to appoint and remove trustees
  • May perform fiduciary duties
  • Released from any liability

In case of legal disputes, it is advised that the protector is not a resident in the jurisdiction of the court as the court reserves the right to remove the appointed protector and to replace the position with a domestic trustee.


  • Appointed by the settler
  • Administrative power over trust´s assets
  • Performs administrative and fiduciary duties

In addition, the trust must have appointed AML personnel.

One of the many benefits of establishing a Cook Islands International Trust is the ability to retain shares in underlying companies without concerns of financial implications.

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