Everything You Need to Know About the Trust Administration Act, 2026

Kenya has a new law for trusts. The Trust Administration Act, 2026 (Act No. 28 of 2026) was assented to on 8 September 2026 and came into force on 25 September 2026. It pulls the rules on registering, incorporating, managing and regulating trusts into a single statute, and it changes how every trustee, settlor and beneficiary in Kenya will operate.

This article explains the Act in plain language, section by section, so that trustees, families, charities, lawyers and advisers know what is required of them and by when.

Everything here comes from the gazetted text in Kenya Gazette Supplement No. 223 (Acts No. 28) of 11 September 2026.

What the Trust Administration Act, 2026 does

The Act creates one framework for forming and running trusts. It repeals the Trustees (Perpetual Succession) Act and the Trustees Act under Section 99. The notable changes include:

i. It sets up a Registrar of Trusts within the Business Registration Service (BRS)

ii. It requires written trusts to be registered or incorporated

iii. It introduces a new role called the enforce

iv. It spells out trustee duties and liability

v. It obliges every trust to keep and lodge a register of its beneficial owners.

vi. It also attaches administrative penalties, fines, imprisonment and disqualification to breaches.

Press reports have linked the reform to efforts Kenya is making to meet international standards on transparency of trusts. The Act itself does not state that purpose, so this article sticks to what the statute says.

Which trusts does the Act cover

Under Section 3, the Act applies to:

i. Trusts registered or incorporated under it

ii. Trusts created by a court order, and

iii. Trusts created by or under any other written law.

Section 3(2) adds an important protection. That, nothing in the Act limits or invalidates a trust or fiduciary obligation arising under customary law, equity, a will, a court order or any written law, and the court keeps its power to recognise, enforce, vary or supervise them.

A trust may be written or implied under Section 5(1). Only a written trust has to be registered or incorporated.

How a trust is created and when it can be invalid

Section 4 says a trust exists where identifiable property is transferred to, vested in or placed under the control of a trustee, or the owner declares that the property is held in trust. The property must be held for one or more beneficiaries, a class of beneficiaries or a specified lawful purpose, and a trustee must be appointed to administer it.

The most practical rule is in Section 5(3). A written trust is not enforceable unless it is registered or incorporated. Anyone claiming under an unregistered written trust can ask the court to recognise or enforce it under Section 5(4), but they should not rely on that as a plan.

Section 6 lists when a trust can be declared invalid. These include:

i. An illegal purpose

ii. No identifiable beneficiary (unless it is a purpose trust that is not charitable),

iii. Creation by duress, fraud or misrepresentation

iv. Terms so uncertain that performance is impossible

v. A settlor who lacked capacity, and

vi. Failure to register or incorporate as Section 5 requires.

A trust does not become void just because the settlor goes bankrupt or is sued by creditors. However, the court may void a trust made for fraudulent purposes, including to defeat creditors.

Under Section 7, every trust is irrevocable unless the trust deed contains an express power of revocation. If a revocable trust’s power is not used by the settlor during the settlor’s lifetime, the trust becomes irrevocable.

Registered trusts and incorporated trusts

The Act gives two routes. A registered trust is an unincorporated trust. Its certificate names it as a Registered Trust and carries a unique number, but under Section 27(2) it does not give the trust legal personality.

An incorporated trust becomes a body corporate under Section 32. It has perpetual succession, can sue and be sued, and can acquire, hold and dispose of property in its own name. Its name must end with the words Incorporated Trust. Before applying, the trust reserves a name with the Registrar, who can refuse names that are identical to existing ones, unlawful, misleading, offensive or previously revoked or dissolved.

A registered trust may later apply to incorporate under Section 33. Once the certificate of incorporation is issued, it stops being a registered trust and becomes a body corporate.

The three types of trust

The Act recognises three types of trust, which are the charitable trust, the purpose trust that is not charitable, and the family trust. Each has its own rules on what it can be used for, and Section 11 then sets how many trustees each one needs.

1. Charitable trusts under Section 8

Section 8(1) defines a charitable trust as one formed for the exclusive purpose of relieving poverty, advancing education, religion, human rights and fundamental freedoms, protecting the environment, or any other purpose that benefits the general public.

Section 8(2) then says a trust is deemed to be charitable where four conditions are met. The charitable objects may be pursued in Kenya or elsewhere. The objects must benefit the general public or a section of the public. The trust must be discretionary. And the trustee must have power to defer distribution of the trust’s assets to any charity or other beneficiary for a period not exceeding the duration of the trust set out in the deed.

Charitable trusts are treated differently in two other places. Under Section 54(4), the general power to raise money by selling, converting, leasing or mortgaging trust property does not apply to trustees of property held for charitable purposes, whatever the deed says. And under Section 95, a registered or incorporated charitable trust may apply to the Attorney General for exemption from any provision of the Act, giving its reasons. The Attorney General may grant it on terms he or she considers necessary, but only after the National Assembly committee responsible for delegated legislation has approved it.

2. Purpose trusts that are not charitable under Section 9

Section 9(1) describes this type as a trust set up to fulfil a specific purpose that does not qualify as charitable under the law. It is the one type of trust that can exist without people to benefit from it. Section 9(2) says it may be created for a specific purpose even where there is no beneficiary, which fits with Section 6(1)(b), where the absence of an identifiable beneficiary is an exception for these trusts.

Section 9(3) sets two conditions for validity.

i. The purpose, whether partly charitable or not, must be specific, capable of fulfilment and not illegal; and

ii. The terms of the trust must say what happens to any surplus assets when the trust ends.

A purpose that is vague, impossible or unlawful will not qualify, and a deed that is silent on surplus assets puts the trust’s validity at risk. What kind of arrangement can qualify as Purpose trusts?

What Kind of arrangement can qualify as Purpose trusts?

The Act gives no examples of what would qualify as a purpose trust that is not charitable. Readers therefore need to think in terms of the characteristics the section requires. Regulations and practice may refine this over time, but the following general features follow from the wording of Sections 6 and 9.

The first feature is that the purpose is the point of the arrangement and people are not. The property is held so that something can be achieved, and the trust does not exist mainly to give benefits to identifiable persons. If the real aim is to provide for named people or a defined class of people, the arrangement belongs under a family trust and not here.

The second feature is that the purpose is specific. A good test is whether a stranger reading the deed could tell what the trustees are meant to do and could later tell whether it has been done. General aspirations will not meet that test, while a clearly described objective with defined limits will.

The third feature is that the purpose is capable of fulfilment. It must be achievable in practice with the property placed in trust and within what the law allows. It may be a task that is completed and then ends, or an ongoing objective that continues for as long as the deed provides, but in either case it must be workable.

The fourth feature is that the purpose is lawful. It must not be illegal under Section 6(1)(a), must not be aimed at defeating creditors, which Section 6(3) allows the court to void, and must not be prejudicial to public peace, welfare or good order in Kenya, which is a ground on which the Registrar must refuse registration under Section 25.

The fifth feature is that the purpose is not charitable. A purpose that exists for the benefit of the general public or a section of it falls within Section 8 and should be set up as a charitable trust. A purpose that serves a private or personal interest, or one that does not benefit the public, is the natural home for a Section 9 trust. Section 9(3)(a) does allow a purpose that is partly charitable, so a mixed purpose is not ruled out, and Section 6(4) lets the court save the lawful parts if the lawful and unlawful parts can be separated.

The sixth feature is that the deed deals with surplus assets. It should say clearly who or what receives any property left when the purpose has been fulfilled or can no longer be pursued.

The seventh feature is that the structure can be governed. Because there may be no beneficiary to hold trustees to account, the trust needs the right number of trustees under Section 11, which is at least three (3) natural persons or one corporate trustee, and it benefits from an enforcer appointed under Section 14, with the deed saying who may appoint a replacement.

A simple way for readers to check their own arrangement is to ask the fooling five questions.

1. Is the aim a purpose rather than a benefit to people.
2. Is it specific enough to be measured.
3. Can it realistically be achieved with the assets available.
4. Is it lawful and not designed to defeat creditors.
5. Does the deed say what happens to what is left.

If the answer to all five is yes, and the purpose is not one for the public benefit, the arrangement is likely to fit Section 9. Because the point is untested, anyone relying on it should have a Kenyan advocate review the draft deed before it is lodged.

3. Family trusts under Section 10

Section 10(1) defines a family trust as a trust that is registered or incorporated by one or more persons, acting jointly or as individuals, to plan or manage their personal estate. It may be a living trust or a testamentary trust, and the Act says it may be partly charitable or not charitable.

Section 10(2) adds three requirements. A family trust must be made in contemplation of beneficiaries, who may or may not be directly related to the settlor. It must be made to preserve or create wealth for generations. And it must be a non-trading entity, so a family trust cannot be used to run a business for profit.

Section 10(3) confirms that a family trust is not invalid because the settlor or joint settlors are also beneficiaries. This sits alongside Section 12(3), which says a settlor can never be the sole beneficiary of the trust they created. The Act also helps families on the practical side. A family trust can use a trust agent’s address as its registered address under Sections 22 and 29, and a trust agent may provide a registered office address for it under Section 76.

How many trustees each type needs under Section 11

Section 11(1) requires a charitable trust and a purpose trust that is not charitable to have at least three (3) natural persons as trustees or one corporate trustee. Section 11(2) requires a family trust to have at least one (1) trustee.

Section 11(3) adds a residency rule. Where the trustees are natural persons, at least one must be a Kenyan citizen or a resident of Kenya, as the regulations will prescribe. A corporate trustee must satisfy its own conditions under Section 36(3) and (4), including having a local contact person who is a natural person resident in Kenya.

If the number of trustees falls below the required minimum, Section 38(3)(f) allows an additional trustee to be appointed. The appointment can be made by the settlor or, in the settlor’s absence, the enforcer, by a person nominated in the deed, by the surviving or continuing trustees, or by the court. The trustees must then notify the Registrar within 21 days.

The people involved in a trust

The settlor

Under Section 2, a settlor is a person who establishes a trust in accordance with the Act, and the term includes a founder or a donor. A founder is a person who provides or donates property, or makes a testamentary disposition, to a trust with the intention of establishing it. In everyday terms, the settlor is the person whose property and wishes bring the trust into being.

A settlor must be an adult of sound mind. Under Section 12(3), a settlor may also be a trustee, a beneficiary or an enforcer, but can never be the sole beneficiary. Section 13 lets the trust deed give the settlor powers such as revoking or varying the trust, directing distributions, directing investments, appointing or removing trustees, enforcers, beneficiaries and trust agents, and restricting what trustees may do. Having these powers does not make the settlor a trustee.

The enforcer

An enforcer is a person appointed as such under Section 14(1) to see that the trust is run according to its deed. The role is new to Kenyan trust law. The settlor, or a beneficiary if there is no settlor, may appoint one or more enforcers under Section 14. Their functions may include enforcing the deed, inquiring into how the trust is being carried out, requiring trustees to fix breaches, reporting breaches to settlors or beneficiaries, and taking civil or criminal action against trustees. A person cannot act as an enforcer while also being a trustee. Enforcers cannot profit from the role, must be given access to documents and accounts, and are protected from personal liability unless they act with fraud, dishonesty or wilful misconduct.

Beneficiaries

Under Section 2, a beneficiary is a person entitled to benefit under a trust, and the term includes a discretionary beneficiary. A discretionary beneficiary is a person in whose favour the trustees may exercise a discretion to distribute trust property, and who has no fixed, vested or contingent interest in that property.

Under Section 19, beneficiaries must be named or ascertainable by class or relationship. The deed can add or exclude beneficiaries and attach conditions. Under Section 21, a beneficiary can disclaim an interest in writing.

Trustees

Under Section 2, a trustee is a person authorised to act as a trustee under the Act. The term includes the founder, donor or settlor of a trust, and anyone whose authorisation to act was already in force when the Act commenced. Trustees hold and manage the trust property for the beneficiaries or for the purpose of the trust.

An individual trustee must be over 18 and not disqualified. Section 36 disqualifies people who cannot act as company directors or secretaries, cannot act as liquidators or administrators, have been declared mentally incapacitated, have been convicted of an offence carrying more than six months in prison, have been convicted of corruption or an economic crime, or are undischarged bankrupts.

The Act defines a corporate trustee as an entity registered in Kenya and licensed under the Act to act as a trustee. Under Section 36(3), a corporate trustee must be a company incorporated under the Companies Act with the main object of providing trustee services, licensed as the law requires, and it needs a local contact person who is a natural person resident in Kenya.

Trustees may be appointed under the trust deed, by court order or under the Public Trustee Act. Section 42 confirms that a change of trustee does not affect the existence, rights or obligations of the trust.

The trust agent

Under Sections 2 and 76, a trust agent is an advocate of the High Court of Kenya, a certified secretary or a certified accountant who is authorised to act on behalf of the trust and is appointed by the trustee to offer services to it. A trust agent helps with formation, provides a registered address for a family trust, and lodges documents. The Act does not allow unqualified people to draw documents that the Advocates Act reserves for advocates.

What you file to register or incorporate a trust

To register, the applicant lodges:

i. The trust deed

ii. The prescribed fee

iii. A copy of the register of beneficial owners

iv. A statement of initial trust property, written acceptances from any initial enforcers, a court order if the trust was created by one, and

v. Any other prescribed documents.

The application must state the type and purpose of the trust, the date it was established, and details of the settlor, beneficiaries, trustees, enforcers, beneficial owners and the registered address or the trust agent’s address.

The trust deed itself must set out:

i. The terms for creating and managing the trust

ii. How trustees are appointed and removed

iii. A statement that trustees agree to act

iv. The type and purposes of the trust

v. The trust property

vi. The identities of beneficiaries or a clear description of the class.

It must be signed by the settlor or a representative and by the trustees, with the signatures witnessed and the witness giving an occupation and postal address.

The Registrar shall refuse an application if the trust is for an unlawful purpose or is likely to be operated for one, or is prejudicial to public peace, welfare or good order, or if the requirements are not met. The Registrar shall give the applicant written reasons within 14 days of deciding, and the applicant shall be given a chance to be heard or to fix the application. The incorporation application follows the same pattern after a name has been reserved.

Duties of trustees

Part VII sets a clear standard. A trustee must exercise the care, skill and diligence that is reasonable in the circumstances, and professionals are held to the standard expected of their profession. Trustees must know the deed, act honestly and in good faith, act jointly, avoid conflicts of interest, treat beneficiaries impartially, and not take remuneration except as the Act allows. They must not profit from the trusteeship unless the deed, the court or the Act permits it.

Trustees must preserve the value of trust property and must not dispose of it in a way that frustrates the trust’s purpose. They must keep trust property separate from their own, label trust accounts and investments as trust accounts and investments, and keep detailed records covering the trust deed, certificates, parties, property, transactions, resolutions, accounts and contracts.

Trustees must not use or disclose trust information except to an enforcer, to a beneficiary subject to the deed, to a settlor where that power was reserved, or as needed to comply with anti money laundering law, terrorism prevention law, a court order or other written law.

Powers of trustees

The Act gives trustees powers to apply income for a minor’s maintenance, manage and invest trust property, delegate, appropriate property to beneficiaries, sell, lease, borrow, distribute, sue and settle claims, grant powers of attorney and insure property. Investment powers come with conditions. A trustee may only invest if the deed authorises it and the investment fits the purpose, the beneficiaries’ interests, liquidity needs and risk, avoids conflicts and is prudent. Trustees must carry out due diligence and take qualified advice, and must review investments from time to time.

A power of attorney under Section 58 may last for up to three years and can be renewed for a further three years. The trustee remains bound by and liable for what the attorney does.

Liability, indemnity and pay

Trustees can be paid only as the deed provides, with written consent of every beneficiary or an enforcer, by court order or under another law, and can reimburse properly incurred expenses.

A trustee who commits or is party to a breach of trust is liable for the loss and for profit the trust would otherwise have made, and Section 61 adds an administrative penalty of up to KSh 1 million for an individual and up to KSh 5 million for a company. Trustees who are jointly liable are liable jointly and severally. A trustee is not responsible for a co trustee’s breach unless they knew or ought to have known and failed to act.

Section 62 stops trust deeds from excluding liability for dishonesty, wilful misconduct or gross negligence, and this applies to trusts created before or after the Act took effect. Beneficiaries can relieve a trustee of liability only if they are adults of sound mind, fully informed and not improperly pressured.

Beneficial ownership and the Registrar

Every trust must keep a register of its beneficial owners, lodge a copy with the Registrar, update it when ownership changes, and keep the records for seven years after a person stops being a beneficial owner. A beneficial owner is the natural person who ultimately owns or controls the arrangement, or on whose behalf a transaction is conducted.

If a trust breaches these rules, the Registrar issues a directive. If the trustees do not comply, a notice follows warning that after 30 days they may be disqualified. The Registrar then gazettes an intention to disqualify, and after the period in that notice, may disqualify the trustees for up to three years unless they show cause. A trustee can appeal to court. The Registrar keeps the Register of trusts and may disclose its information to trustees, enforcers, beneficiaries, settlors with reserved powers, competent authorities, anti money laundering supervisors, reporting institutions, others permitted by law, or where a court orders it. The Act does not say the register is open to the general public.

The deadlines you must diarise

The Act runs on a few repeating clocks.

A notice to the Registrar must be given within 21 days when an enforcer is appointed or ceases, when a trustee is appointed, resigns, is removed or is replaced after death or dissolution, when a corporate trustee appoints an officer or committee to act for it, when a trust deed or asset list is amended, when a power of attorney is granted, when beneficial ownership changes, and when a trust agent is appointed. Before a trustee is removed under the trust deed, the trustee must also receive 21 days written notice.

The 14-day rule applies when trustees get a request for information from an enforcer, beneficiary, settlor or an authority, and when a trust agent gets a request from a competent authority. It also applies to the Registrar, who must tell an applicant in writing within 14 days of refusing registration or incorporation.

The 30-day rule appears in three places. A trust must file its annual return within 30 days of the anniversary of its registration or incorporation. Surviving trustees may exercise powers for up to 30 days after the death or dissolution of a co trustee. And 30 days is the warning period before the Registrar can move to disqualify non compliant trustees.

The seven-year rule governs record keeping for trustee records, trust registers, accounting records, beneficial owner records and trust agent records.

Dissolution has its own clock. The Registrar cannot dissolve a trust until three months after publishing a notice in the Gazette inviting anyone to show cause why it should not be dissolved.

Penalties at a glance

Late notices carry administrative penalties that start small. Late enforcer notices cost KSh 5,000 for an individual and KSh 10,000 for a company. Late trustee notices and amendment filings cost KSh 7,000 and KSh 14,000. A late notice of a new trustee can cost up to KSh 30,000. Failing to lodge or update the beneficial owners register costs KSh 10,000 for an individual and KSh 20,000 for a company. A late annual return costs KSh 3,000 for each year of default. A corporate trustee that fails to notify the Registrar of a delegate costs KSh 50,000.

The serious offences are criminal. Disposing of trust property in a way that frustrates the trust can bring up to KSh 5 million or five years in prison, or both, for an individual, and up to KSh 20 million for a company. Failing to provide information within 14 days can bring up to KSh 1 million or two years, or both, and up to KSh 3 million for a company. Failing to give notice of a power of attorney can bring up to KSh 500,000 or two years, or both, and up to KSh 2 million for a company. Lodging false or misleading documents can bring up to KSh 1 million or two years, or both. A former trustee who fails to hand over property and records can face up to KSh 500,000 or a year in prison, or both. Where no other penalty is set, the general penalty under Section 93 is a fine of up to KSh 1 million.

What happens to existing trusts

Under Section 99, trusts already incorporated under the old Perpetual Succession Act, and trusts created by registering a deed under the Registration of Documents Act, are treated as trusts under the new Act.

Their rights, liabilities and roles carry across. All existing trusts must comply within 24 months of commencement, which points to around 25 September 2028, or by any other time the Registrar directs. The Registrar may issue new certificates of incorporation and recall the old ones. Trusts incorporated before commencement must also lodge their beneficial owners register within the same 24 months, though the Registrar may extend that period.

What is still unclear

Many details are left to regulations that the Attorney General will make under Section 96, including:

i. Fees

ii. Forms

iii. Beneficial ownership information

iv. Corporate trustee licensing and

v. The rules on resident trustees.

Until those appear, some practical steps cannot be completed. A few cross references in the text also look like drafting slips. Section 58(5) refers to “subsection (5)” where Section 58(4) seems intended.

What to do now

If you run an existing trust, find the original deed and certificates, list every trustee, enforcer, settlor and beneficiary, and prepare the beneficial owners register. Check that the trustees meet the numbers and residency rules, and read the deed against Section 62 on liability. Decide whether to stay registered or incorporate. If you are setting up a new trust, choose the type, draft the deed to meet Section 23, reserve a name if incorporating, and file with the required attachments.

Whichever applies, set up a simple log for the 21-day changes, a reminder for the annual return, a process for answering information requests within 14 days, and a plan to keep records for seven years. Watch for the regulations and for any directive from the Registrar.

Careers and professional services the Act may open up

The Act creates duties that many trusts will find hard to meet alone. Where the Act names a role, this section says so. Where a service is only implied by the duties, it is my reading and not something the Act states, and readers should treat these as areas to explore and not as promises of work or income. The regulations are still to come, and they will decide who may offer some of these services and on what terms.

1. Trust agent services

This is the clearest opportunity. Under Sections 2 and 76, a trust agent must be an advocate of the High Court of Kenya, a certified secretary or a certified accountant. A trust agent may handle:

i. Formation and set up

ii. Prepare registration or incorporation documents

iii. Advise on compliance

iv. Provide a registered address for a family trust, and

v. Lodge statutory documents for the trust.

vi. A trust agent must keep records for at least seven years after ceasing to act and must answer a competent authority's request for information within 14 days.

Anyone in these three professions who wants to build a practice should look at this area, and everyone else should note that the Act does not let unqualified people draw documents that the Advocates Act reserves for advocates.

2. Legal drafting and advisory work

Every written trust needs a deed that meets Section 23, and a deed that is badly drafted can leave a trust unenforceable or open to challenge.

i. Existing trusts need to be reviewed against the new Act, including Section 62 on limits to trustee exemptions, and

ii. Many will need amendments, registration or incorporation within the 24-month transition.

iii. There will also be court work, including applications to recognise unregistered trusts, remove or appoint trustees, restore dissolved trusts and appeal Registrar decisions.

This work belongs to Advocates of the High Court.

3. Corporate trustee services

Under Section 36(3), a corporate trustee must be a company whose main object is to provide trustee services, and it must be licensed. The regulations will set the licensing rules under Section 96(2)(j). Such a company must also have a local contact person who is a natural person resident in Kenya. Because charitable trusts and purpose trusts may use one corporate trustee instead of three individuals under Section 11, there may be demand from clients who prefer a professional and continuing trustee. Trustees may be paid where the deed, a beneficiary or enforcer consent, a court order or other law allows it under Section 60.

4. Compliance, registers and filing support

The Act puts steady administrative duties on every trust. These include a beneficial owners register that must be updated within 21 days of any change, notices to the Registrar for changes of trustees and enforcers, annual returns within 30 days of each anniversary, and records kept for seven years. Many trusts, especially family trusts with no professional help, may want an outside provider to run this calendar. Whether that provider must be a trust agent depends on whether it lodges documents for the trust, so the regulations and the Registrar's practice will matter.

5. Accounting and financial reporting

Section 64 requires trusts to keep accounting records that can produce an income and expenditure account and a balance sheet giving a true and fair view, in line with prescribed financial accounting standards. That points to bookkeeping, preparation of accounts and possibly review services for trusts.

6. Valuation, investment and other specialist support

Several sections lean on outside experts. Trustees must take qualified advice when investing under Section 51(3). Trustees who lend on security can rely on a report from an independent surveyor or valuer under Section 51(7). Trustees may delegate property management and investment to competent managers under Section 52. Trusts that hold property, shares or other assets may therefore need valuers, investment managers and advisers who understand the Act's duties.

7. Trusteeship and fiduciary roles

Individuals with the right skills may be appointed as trustees, since the Act expects trustees to meet a standard of care that rises with professional skill under Section 43. Anyone considering this should note the personal risk, including joint and several liability and the penalties for breach. The enforcer is a different case. Section 15(3) says an enforcer must not profit directly or indirectly from the appointment, so it should not be treated as a paid career.

8. Public service and regulatory roles

The Act creates a Registrar of Trusts within the Business Registration Service, with a Deputy Registrar and Assistant Registrars as needed, under Section 77. The Registrar will handle registration, incorporation, directives, disclosure and enforcement, so there may be roles in registry operations, compliance and investigation. Competent authorities and reporting institutions that receive trust information under Section 78(8) may also need people who can read and use trust and beneficial ownership records.

9. Training, technology and related services

Because the regime is new, there may be room for training, practical guides, checklists and software that track the Act's deadlines and maintain the beneficial owners register. The Act allows electronic filing and electronic record keeping under Section 90, which makes this kind of tool more practical. Anyone building such a service must comply with the Data Protection Act under Section 91, because trust records contain personal data.

How to prepare

Anyone interested should read the Act in full, watch for the regulations on fees, forms, licensing and beneficial ownership, and check what qualifications and licences are needed before offering a service. Professionals should also consider insurance and clear client agreements, given the penalties for late filings and false documents.

Get in touch

If you have questions about the Trust Administration Act, 2026, or want to discuss how it may affect your trust, your family arrangements or your plans for the future, you can reach me at info@bensonodiwuor.com. Please share this article with anyone who may be affected by the new law, and send me a message if there is a topic you would like covered in more detail.

This article is general information based on the Act as published.