This Practice Note, written by Gavin Ferguson, partner of Ogier, Guernsey, is a summary of the Guernsey foundations regime. It describes the main features of a Guernsey foundation and briefly addresses the incorporation process, the key persons involved in a foundation and their respective rights and duties, the uses of a foundation and the migration of a foreign foundations to Guernsey. The regulation and taxation of foundations is also mentioned.
This Practice Note written by Gavin Ferguson, Partner of Ogier, Guernsey is a summary of Guernsey trust law and the types of trust commonly established in Guernsey for both private wealth planning and commercial purposes. Guernsey regulation and taxation of trusts is also mentioned.
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