Guernsey has some 50 years’ experience in providing trust and corporate services and the island was among the first jurisdictions globally to regulate its fiduciary sector. The introduction of the Guernsey Foundation adds another item to the menu of options which practitioners in the island can use to best meet the needs of their clients. Along with providing an at-a-glance comparison of foundations law in Guernsey, Jersey, Liechtenstein and Panama, this guide sets out the type of foundations available under Guernsey law, and the basic principles of Guernsey law in respect of foundations.
