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Updated: June 2026

Case study · Nauru · Citizenship

How a Nauru Second Passport Became the Foundation of a Family Legacy Fund

In legacy planning, what matters is not only the structure—whether a foundation or trust—but also the citizenship of the founder: it determines the flexibility and resilience of the entire arrangement. Our family was establishing a legacy fund and wanted to rely on a neutral second citizenship. This is a straightforward case about long-term planning. We explain how a Nauru passport became the foundation of the structure.

Sergey EvdokimovSergey EvdokimovManaging Partner, BRIDGESReading time8 min readVerificationReviewed by an expert

This case is based on a real matter. The name and certain identifying details have been changed to protect confidentiality.

BRIDGES client story - How a Nauru Second Passport Became the Foundation of a Family Legacy Fund
Contents

Case at a glance

Situation, solution and outcome in seven lines

Client
Family planning their legacy, from Moscow
Objective
sustainable legacy fund for future generations
Program
Nauru, Citizenship by Investment (Nauru Economic and Climate Resilience Citizenship Program)
Key Considerations
role of the founder's citizenship in the structure
Rationale
neutral passport increases structural flexibility
Solution
second Nauru citizenship as the fund's foundation
Outcome
Nauru passport as the basis of legacy planning

Client story

Client Story

Where they started

The family thought in generational terms: they needed to structure their inheritance so it would reliably pass to their children and grandchildren. The instrument was a legacy fund—a structure designed for long-term asset preservation and transfer.

Why the standard route did not work

However, the family understood a nuance that many overlook: the resilience of such a structure depends not only on its legal form but also on the founder's citizenship. A passport with geopolitical baggage or strict limitations could make the entire structure less flexible and more vulnerable to external factors.

What BRIDGES had to solve

This is where a neutral second citizenship proved invaluable. A passport from a neutral jurisdiction—like island nation Nauru in the Pacific—provided the fund founder with a more flexible and resilient foundation for the structure. Nauru is also attractive because it does not tax worldwide income with personal income tax, which is significant for long-term planning. That said, specific tax and legal questions regarding the fund fall within the scope of specialized professionals; citizenship provides the foundation here rather than replacing tax planning.

Why a standard answer would not do

The family came to BRIDGES to establish the right foundation: obtain a neutral second Nauru passport for their legacy fund and integrate it into a long-term structure together with specialized legacy planning professionals.

We were building an inheritance fund for our children and grandchildren. Hanna made a second Nauru passport its foundation, and the family plan became stable.

Boris · Family HeadThe name and certain identifying details have been changed to protect confidentiality.

Key Considerations

Key Considerations

There was no threat here—there was a task to establish a resilient foundation. Without attention to the founder's citizenship, the legacy structure could have proven less flexible and more vulnerable to external factors tied to the passport. The key was to approach citizenship selection as part of legacy planning and integrate the neutral passport into the structure together with specialized professionals.

that fund resilience depends on the founder's citizenship;

  1. 01that a passport with baggage or limitations reduces structural flexibility;
  2. 02that a neutral passport increases flexibility and resilience;
  3. 03that Nauru does not tax worldwide income with personal income tax;
  4. 04that specific tax and legal questions fall within the scope of specialized professionals.

The logic of the solution

How the matter progressed: from checks to result

The chart is built from the facts of this matter and shows the logic of the work without decorative or unverified data.

  1. 01
    Stage 1

    Determined the planning horizon. First, we established that the family thinks in generational terms and is building a family foundation. This shaped our approach—to select citizenship as part of a long-term structure.

  2. 02
    Stage 2

    Demonstrated the role of the founder's citizenship. We explained that the sustainability of the foundation depends not only on its form, but also on the passport of the person behind it: geopolitical baggage or restrictions reduce the flexibility of the entire structure.

  3. 03
    Stage 3

    Selected the neutral Nauru passport. For this purpose, we chose Nauru—a neutral jurisdiction that does not impose personal income tax on worldwide income, thereby providing the structure with a flexible and sustainable foundation.

  4. 04
    Stage 4

    Coordinated the role with specialized professionals. We immediately defined boundaries: citizenship provides the foundation, while specific tax and legal matters regarding the foundation are handled by specialized professionals. The passport was incorporated into the structure in coordination with them.

  5. 05
    Stage 5

    Obtained Nauru citizenship. We made the investment under the program and obtained a neutral second passport for the family through a clear process.

Takeaway. Conclusion: the sustainability of a family foundation depends on the founder's citizenship. A neutral second passport—such as Nauru's, which does not impose personal income tax on worldwide income—provides a flexible foundation, while tax matters are addressed by specialized professionals.

How we handled the matter

How we handled the matter

The work was split into verifiable stages so that every conclusion rested on documents.

  1. 01

    Determined the planning horizon

    First, we established that the family thinks in generational terms and is building a family foundation. This shaped our approach—to select citizenship as part of a long-term structure.

  2. 02

    Demonstrated the role of the founder's citizenship

    We explained that the sustainability of the foundation depends not only on its form, but also on the passport of the person behind it: geopolitical baggage or restrictions reduce the flexibility of the entire structure.

  3. 03

    Selected the neutral Nauru passport

    For this purpose, we chose Nauru—a neutral jurisdiction that does not impose personal income tax on worldwide income, thereby providing the structure with a flexible and sustainable foundation.

  4. 04

    Coordinated the role with specialized professionals

    We immediately defined boundaries: citizenship provides the foundation, while specific tax and legal matters regarding the foundation are handled by specialized professionals. The passport was incorporated into the structure in coordination with them.

  5. 05

    Obtained Nauru citizenship

    We made the investment under the program and obtained a neutral second passport for the family through a clear process.

  6. 06

    Incorporated the passport as the foundation of the foundation

    Neutral citizenship formed the basis of the inheritance structure, enhancing its flexibility and sustainability. How to dispose of the inheritance was decided by the family itself together with specialized professionals.

How the work went

From first contact to the result

  1. 01Determined the planning horizon
  2. 02Demonstrated the role of the founder's citizenship
  3. 03Selected the neutral Nauru passport
  4. 04Coordinated the role with specialized professionals
  5. 05Obtained Nauru citizenship
  6. 06Incorporated the passport as the foundation of the foundation

The sequence and timing reflect this specific case and depend on how complete the documents are and on the decisions of the competent authorities.

Expert comment

Inheritance planning is always about future generations, and there is a nuance here that many overlook: the sustainability of a foundation or trust depends not only on the legal form but also on the citizenship of the person behind the structure. A passport with geopolitical baggage or rigid restrictions makes the entire construction less flexible and more vulnerable. Therefore, a neutral second citizenship is part of inheritance planning, not a separate matter. Nauru is attractive in two respects: it is a neutral jurisdiction, and it does not impose personal income tax on worldwide income, which is important for long-term structures. However, I always clearly define boundaries: citizenship provides the foundation, while specific tax and legal matters regarding the foundation are the domain of specialized professionals with whom we work in coordination. For this family, we incorporated a neutral passport as the foundation of the inheritance structure, and they decide themselves how to manage the inheritance. The right foundation is half the success of long-term planning.

Sergey Evdokimov, Managing Partner, BRIDGESSergey EvdokimovManaging Partner, BRIDGES

Outcome

What the client received

What was required
How we did it · Result
Flexible structure foundation
Neutral Nauru passport · Sustainable support
Account for the founder's citizenship
Selection for inheritance planning · More reliable structure
Tax aspect
In coordination with specialized professionals · Planning executed correctly
Obtain a passport
Investment under the program · Nauru citizenship as the foundation of the foundation
Obtain a passport
Investment under the program · Nauru citizenship as the foundation of the foundation

The situation: the family was building a family foundation and wanted to rely on the founder's neutral citizenship for structure flexibility. What we did: determined the planning horizon; demonstrated the role of the founder's citizenship; selected the neutral Nauru passport; coordinated the role with specialized professionals; obtained citizenship; incorporated the passport as the foundation of the foundation. What the family received: neutral Nauru passport as the basis of inheritance planning.

Practical takeaway

What matters in a similar situation

  • Conclusion: the sustainability of a family foundation depends on the founder's citizenship. A neutral second passport—such as Nauru's, which does not impose personal income tax on worldwide income—provides a flexible foundation, while tax matters are addressed by specialized professionals.
  • The family established a reliable foundation for the inheritance structure—because we selected the neutral Nauru passport as part of long-term planning and incorporated it into the foundation together with specialized professionals.
  • A second citizenship can form the basis of an estate planning structure. We will look at your situation.

FAQ

Questions people ask in a similar situation

01Why a second passport in inheritance planning?

The founder's citizenship affects the flexibility and sustainability of the inheritance structure. A neutral second passport provides a more flexible foundation than a passport with geopolitical baggage or rigid restrictions.

02Does Nauru impose personal income tax on worldwide income?

Nauru does not impose worldwide income taxation through personal income tax, which is significant for long-term wealth structures. However, specific tax implications for the fund are assessed by specialized professionals.

03Does citizenship replace tax planning?

No. A passport provides the foundation for the structure, while specific tax and legal matters regarding the family trust are addressed by specialized professionals with whom we work in coordination.

04Why is a neutral passport better for the structure?

A passport with geopolitical baggage or restrictions makes the construction less flexible and more vulnerable to external factors. Neutral citizenship increases its resilience.

05Who decides how to manage the inheritance?

The family itself, together with specialized professionals. Our role is to establish the correct foundation through neutral citizenship, not to determine the family's inheritance decisions.

06Which documents were key in this case?

Determined the planning horizon. First, we established that the family thinks in generational terms and is building a family foundation. This shaped our approach—to select citizenship as part of a long-term structure. Demonstrated the role of the founder's citizenship. We explained that the sustainability of the foundation depends not only on its form, but also on the passport of the person behind it: geopolitical baggage or restrictions reduce the flexibility of the entire structure.

07Why did the standard route not suit the client?

However, the family understood a nuance that many overlook: the resilience of such a structure depends not only on its legal form but also on the founder's citizenship. A passport with geopolitical baggage or strict limitations could make the entire structure less flexible and more vulnerable to external factors.

08What risk had to be closed before filing?

There was no threat here—there was a task to establish a resilient foundation. Without attention to the founder's citizenship, the legacy structure could have proven less flexible and more vulnerable to external factors tied to the passport. The key was to approach citizenship selection as part of legacy planning and integrate the neutral passport into the structure together with specialized professionals. that fund resilience depends on the founder's citizenship;

09How did BRIDGES check that the chosen solution would hold?

Obtained Nauru citizenship. We made the investment under the program and obtained a neutral second passport for the family through a clear process. Incorporated the passport as the foundation of the foundation. Neutral citizenship formed the basis of the inheritance structure, enhancing its flexibility and sustainability. How to dispose of the inheritance was decided by the family itself together with specialized professionals.

10What confirmed the result in the end?

The situation: the family was building a family foundation and wanted to rely on the founder's neutral citizenship for structure flexibility. What we did: determined the planning horizon; demonstrated the role of the founder's citizenship; selected the neutral Nauru passport; coordinated the role with specialized professionals; obtained citizenship; incorporated the passport as the foundation of the foundation. What the family received: neutral Nauru passport as the basis of inheritance planning. What was required: How we did it · Result. Flexible structure foundation: Neutral Nauru passport · Sustainable support. Account for the founder's citizenship: Selection for inheritance planning · More reliable structure. Tax aspect: In coordination with specialized professionals · Planning executed correctly. Obtain a passport: Investment under the program · Nauru citizenship as the foundation of the foundation. Obtain a passport: Investment under the program · Nauru citizenship as the foundation of the foundation

11Can this route be repeated directly in another situation?

No, the route cannot be copied without checking the initial data. This case reflects a specific situation: In legacy planning, what matters is not only the structure—whether a foundation or trust—but also the citizenship of the founder: it determines the flexibility and resilience of the entire arrangement. Our family was establishing a legacy fund and wanted to rely on a neutral second citizenship. This is a straightforward case about long-term planning. We explain how a Nauru passport became the foundation of the structure. Programme terms and the requirements of banks or authorities can change, so the documents and risks of a new applicant need to be checked first.

About the author

Sergey Evdokimov

Author: Sergey Evdokimov

Managing Partner, BRIDGES

As Founder and Managing Partner of BRIDGES, I am responsible for the firm's strategy and personally lead its most complex client matters, including cases in which citizenship or residence decisions require a strategic view and consideration of capital.

I begin by defining the objective: the outcome the client needs, the facts that affect the choice, and the matters that require further review. I then establish the available directions, the sequence of work, and the key decision points.

Once the strategy has been agreed, I oversee the BRIDGES team's key decisions and remain involved at the stages that shape the course of the matter. The purpose is to give the client a clear rationale for the chosen direction and a precise understanding of the next steps.

Prepared on the basis of BRIDGES practice and reviewed by a subject-matter expert.

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Anna KovalevskayaHead of Legal, BRIDGES
Anna Kovalevskaya, Head of Legal, BRIDGES

Names and certain details have been changed to protect client confidentiality. The result described reflects one specific situation and is neither a public offer nor a guarantee of a similar outcome. Programme terms are stated as of 2026 and may change - please confirm current parameters with a BRIDGES consultant.