Declaration of Trust — Georgia UTC Adopted
State-specific requirements for creating a Declaration of Trust in Georgia.Create yours now →
Certificate of Trust · At a glance
Georgia · summary of the record on file
Georgia Trust Code at O.C.G.A. Title 53, Chapter 12 (Revised Georgia Trust Code, effective July 1, 2010); Certificate of Trust at O.C.G.A. § 53-12-280 (UTC § 1013). Rule Against Perpetuities at O.C.G.A. § 44-6-200 through § 44-6-206.Citation text is shown as currently recorded. No source URL is on file for this state.Source URL missing · unverified- Notary: Georgia does NOT require witnesses or notarization for valid trust execution under the Georgia Trust Code.
- Witnesses: Georgia does NOT require witnesses or notarization for valid trust execution under the Georgia Trust Code.
- Recording: For real property transfers into trust, deeds must be notarized and recorded in the county where property is located.
- Source URL: https://law.onecle.com/georgia/title-53/53-12-280.html
- Last verified: 2026-09-17
- Legal review: Not performed
Governing Statute
Georgia Trust Code at O.C.G.A. Title 53, Chapter 12 (Revised Georgia Trust Code, effective July 1, 2010); Certificate of Trust at O.C.G.A. § 53-12-280 (UTC § 1013). Rule Against Perpetuities at O.C.G.A. § 44-6-200 through § 44-6-206.
Execution Requirements
Georgia does NOT require witnesses or notarization for valid trust execution under the Georgia Trust Code. A revocable living trust is executed by the settlor with notarization recommended but not required by statute. For real property transfers into trust, deeds must be notarized and recorded in the county where property is located. Certification of trust in recordable form may be recorded with clerk of superior court. Georgia does not require registration of trusts with any court.
Business Trust Treatment
Georgia does NOT have a specific statutory business trust act like Ohio or Pennsylvania. Business trusts / Massachusetts trusts in Georgia are treated under common law principles as supplemented by the Georgia Trust Code (O.C.G.A. Title 53, Ch. 12). Georgia recognizes business trusts under common law — the trust code's general provisions apply to express trusts including those used for business purposes. Georgia does not require filing a business trust instrument with the Secretary of State. There is no separate business trust entity statute. Business trusts are generally treated as common law trusts for most purposes.
Favorable Trust Laws
Georgia allows extended-duration trusts under its Uniform Statutory Rule Against Perpetuities (O.C.G.A. § 44-6-200 through 44-6-206), permitting interests to remain nonvested for up to 360 years. Georgia does NOT allow self-settled asset protection trusts. Georgia has no state estate tax or inheritance tax. Georgia's trust code includes pet trust provisions (O.C.G.A. § 53-12-28) and a Prudent Investor Act provision (O.C.G.A. § 53-12-340). Georgia allows recordable certifications of trust to be recorded with clerk of superior court. Georgia's trust code applies to all trusts regardless of creation date (with vested rights exception).
Unique Factors
Georgia's 360-year trust duration under its Uniform Statutory Rule Against Perpetuities is among the longer statutory periods in the nation, enabling multi-generational dynasty planning. Georgia has no state estate or inheritance tax, making it tax-favorable for trust situs. Georgia does NOT have a dedicated business trust statute — relying on common law treatment, which is less formal than states like Ohio or Pennsylvania. Georgia's certification of trust statute uniquely allows recording in recordable form with the clerk of superior court, providing a public record option. Georgia's Revised Trust Code (effective 2010) retroactively applies to all trusts regardless of creation date, subject to vested rights protection. Georgia allows bad-faith demands for the full trust instrument to result in liability for damages including attorney's fees.
Certification of Trust in Georgia
Under O.C.G.A. § 53-12-280, a certification of trust may contain some or all of: (1) that the trust exists and date of the trust and any amendments; (2) identity of each settlor; (3) identity and address of each current trustee and, if more than one, the number and identity of those required to exercise the powers of the trustee; (4) relevant powers of the trustee and any restrictions or limitations on those powers; (5) revocability or irrevocability of the trust; (6) how trust property should be titled; (7) except as disclosed, that the transaction at issue requires no consent or action by any person other than the certifying trustee; (8) such other information as the trustee deems appropriate. Must be signed by each trustee. Must state trust has not been revoked, modified, or amended in a manner that would cause representations to be incorrect. Need not contain dispositive provisions. A certification of trust in recordable form may be recorded in the office of the clerk of superior court.
Already have a trust? You may also need a Certificate of Trust for Georgia to prove its existence to banks and institutions.
How a Declaration of Trust works in Georgia
A declaration of trust in Georgia is the written instrument that creates a trust by stating the settlor's intent to hold property for named beneficiaries and appointing a trustee to manage it. The Revised Georgia Trust Code at O.C.G.A. Title 53, Chapter 12, effective July 1, 2010, provides the governing framework and applies to trusts regardless of creation date, subject to vested rights protections. The trust becomes active when funded through retitling real property by deed or transferring financial accounts into the trust name. Georgia does not require witnesses or notarization for trust execution, though deeds moving real property must be notarized and recorded in the county where the property sits. The certification of trust at O.C.G.A. § 53-12-280 may be recorded in recordable form with the clerk of superior court, a public record option few states offer.
Frequently asked questions
Does a Georgia declaration of trust need to be notarized or witnessed?
Georgia does not require witnesses or notarization for valid trust execution under the Georgia Trust Code. Notarization is recommended but not statutorily required for the trust instrument itself. For real property transfers into the trust, deeds must be notarized and recorded in the county where the property is located. A certification of trust in recordable form may also be recorded with the clerk of superior court.
What goes in a certification of trust under O.C.G.A. § 53-12-280?
The certification may contain some or all of: trust existence and date, settlor identity, each current trustee's identity and address, trustee powers and restrictions, revocability, how trust property should be titled, and a statement that the transaction requires no consent from anyone other than the certifying trustee. It must be signed by each trustee, must state the trust has not been revoked or amended in a way that makes the representations incorrect, and need not contain dispositive provisions.
How long can a Georgia trust last?
Georgia allows extended-duration trusts under its Uniform Statutory Rule Against Perpetuities at O.C.G.A. § 44-6-200 through § 44-6-206, permitting interests to remain nonvested for up to 360 years. This is among the longer statutory periods in the nation and supports multi-generational planning. Georgia does not permit self-settled asset protection trusts, so duration flexibility does not extend to self-settled creditor protection.
How does Georgia treat business trusts?
Georgia has no dedicated business trust statute and no requirement to file a business trust instrument with the Secretary of State. Business trusts are treated under common law principles supplemented by the Georgia Trust Code, which applies to express trusts including those used for business purposes. This common law approach is less formal than the separate business trust entity statutes maintained in states like Ohio or Pennsylvania.
Common mistakes
A common mistake is assuming Georgia requires witnesses or notarization for the trust instrument itself, when the Georgia Trust Code requires neither. Another frequent error is skipping notarization and county recording for deeds moving real property into the trust, since those transfer steps do carry formal requirements. People also overlook the option to record a certification of trust in recordable form with the clerk of superior court. Business trusts get misclassified as entities requiring Secretary of State registration, when Georgia handles them at common law with no filing requirement. Assuming self-settled asset protection applies automatically is incorrect, since Georgia does not permit those trusts, and demanding complete trust records in bad faith can create liability for damages including attorney fees.
Georgia notes
Georgia operates under the Revised Georgia Trust Code at O.C.G.A. Title 53, Chapter 12, effective July 1, 2010, applying to all trusts regardless of creation date subject to vested rights protections. The certification of trust is governed by O.C.G.A. § 53-12-280, must be signed by each trustee, and may be recorded in recordable form with the clerk of superior court. Georgia permits extended-duration trusts of up to 360 years under its Uniform Statutory Rule Against Perpetuities at O.C.G.A. § 44-6-200 through § 44-6-206, among the longer statutory periods nationally. The state has no estate tax or inheritance tax, making it favorable for trust situs. The code includes pet trust provisions at O.C.G.A. § 53-12-28 and a Prudent Investor Act provision at O.C.G.A. § 53-12-340. Georgia does not permit self-settled asset protection trusts, and bad-faith insistence on complete trust records beyond a certification can create liability for damages including attorney fees.