This document compares New Zealand, British Virgin Islands (BVI), and Jersey as jurisdictions for foreign trusts. It provides a table outlining key differences between the three locations. New Zealand is highlighted as being an OECD member nation that does not require government approval or pay government fees for trusts. It also allows for specialized custodian, advisory, and managing trustees as well as trading trusts. BVI and Jersey trusts do not pay taxes except on incomes derived locally but have fewer specialized trustee options compared to New Zealand.