Sequent contributes to Chambers HNW 2026 Switzerland Trust Companies Overview

Sequent has contributed to the Switzerland Trust Companies Overview in the Chambers High Net Worth Guide 2026, examining the practical administration of increasingly complex international trust structures.

Written by Anna Steward, the article, Managing Foreign Governing Laws and Multi-Jurisdictional Trust Structures, considers the challenges that arise when trusts administered from Switzerland connect family members, assets, advisers and legal obligations across multiple jurisdictions.

Although Switzerland does not have its own domestic trust law, Swiss trustees routinely administer structures governed by established foreign trust regimes. Against this background, the article examines the interaction between governing law, the residence and tax status of relevant parties, underlying entities and assets, and the different regulatory and reporting frameworks that may apply across jurisdictions.

It also considers the governance of underlying businesses and other assets, questions of management and control, and the continuing expansion of international transparency and reporting requirements. In particular, the article highlights why maintaining accurate information and coordinating effectively between trustees, families and professional advisers is becoming increasingly important.

A key theme is the importance of ongoing review. Family composition, residence, underlying assets, business activities and legislation can all change over time. Effective trusteeship therefore increasingly requires structures to be reviewed and adapted so that they remain aligned with their purpose and the family’s circumstances.

The contribution follows further recognition in the Chambers High Net Worth Guide 2026, with both Sequent Switzerland and Anna Steward ranked Band 1.

Read the full article on Chambers: Switzerland: A Trust Companies Overview Law | Chambers and Partners