Share on LinkedInShare on LinkedIn

ARTICLE · 27 JANUARY 2022

Private Client Guide 2022 - Guernsey

Walkers
Walkers
Contributor
Walkers

Walkers

Firm Details Global Managing Partner: Ingrid Pierce Office Managing Partner: Daniel Wood Number of...

View firm profile
Explore more from Walkers

Walkers has once again worked with ICLG to create the Guernsey chapter of their Private Client guide for 2022.

JerseyCorporate/Commercial Law
Rupert Morris
Rupert Morris
Rajah Abusrewil
Rajah Abusrewil
Nitrisha Doorasamy
Nitrisha Doorasamy
Author LinkedIn connections

Walkers has once again worked with ICLG to create the Guernsey chapter of their Private Client guide for 2022.

The guide provides expert legal commentary on key issues and covers the important developments in the most significant jurisdictions.

Walkers' Guernsey chapter from Rupert Morris, Rajah Abusrewil and Nitrisha Doorasamy covers common issues in private client laws - including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts and foundations, immigration issues and tax treaties.

Guernsey Chapter

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Read more about

Related Comparative Guides

See more popular content from

Article

Guernsey's Director Registration Regime

In 2023, Guernsey introduced a registration regime for directors relying on the Six Directorships Exemption, fundamentally changing how these individuals are supervised and regulated. This briefing examines the scope, requirements, and implications of the Director Registration Regime, including registration procedures, ongoing obligations, and the bespoke AML/CFT framework that applies to registered directors.
JerseyCorporate/Commercial Law
Carey Olsen
Carey Olsen
Article

Guernsey Trusts Law Reforms – Key Points

Guernsey has approved targeted amendments to its Trusts Law following a comprehensive review by industry and government bodies. The reforms address practical issues in trust administration, clarify key provisions around settlor and protector powers, and enhance dispute resolution mechanisms. These changes aim to maintain Guernsey's competitive position as a leading international trusts jurisdiction while preserving the core strengths of its existing legal framework.
JerseyCorporate/Commercial Law
Walkers
Walkers
Article

Guernsey Limited Partnerships

Guernsey limited partnerships combine partnership flexibility with limited liability protection for investors. This comprehensive guide examines the legal framework governing these structures, from formation requirements and partner roles to tax treatment and dissolution procedures. Understanding these key characteristics is essential for anyone considering Guernsey limited partnerships for investment funds, joint ventures, or property holding structures.
JerseyCorporate/Commercial Law
Carey Olsen
Carey Olsen
Article

How The Removal Of The ADGM SPV's Nexus Requirement Opens New Market Opportunities

The Abu Dhabi Global Market has eliminated its nexus requirement for Special Purpose Vehicles, fundamentally transforming access to one of the region's most established structuring regimes. This regulatory shift moves away from geographic eligibility tests toward a governance-focused framework emphasizing transparency, compliance, and the legitimate purpose of holding structures.
United Arab EmiratesCorporate/Commercial Law
Walkers
Walkers
Article

What Does Saxon Woods Mean For Directors Of Jersey Companies?

The UK Supreme Court's decision in Saxon Woods v Costa establishes that directors cannot justify covert, disloyal conduct by claiming they sincerely believed they were acting in the company's best interests. This analysis examines how the ruling clarifies section 172 of the Companies Act 2006 and explores its implications for directors of Jersey companies, where article 74(1)(a) of the Companies (Jersey) Law 1991 takes a different structural approach to the same fundamental duty.
GuernseyCorporate/Commercial Law
Walkers
Walkers
Article

Structuring CFO Vehicles Through The Channel Islands

Collateralised fund obligations (CFOs) are emerging as a critical financing mechanism for private fund sponsors seeking to access institutional capital markets. This analysis examines why the Channel Islands—specifically Guernsey and Jersey—have become preferred jurisdictions for structuring CFO vehicles targeting UK and European assets, combining regulatory credibility with tax efficiency and structural flexibility.
WorldwideFinance and Banking
Walkers
Walkers
Article

How Bermuda's Digital Asset Business Act (DABA) Helps DAOs And DeFi Platforms Achieve Institutional Adoption

Bermuda's Digital Asset Business Act framework offers DeFi platforms and DAOs a structured regulatory pathway that bridges decentralised governance with institutional-grade compliance. Through tiered licensing and foundation company structures, projects can evolve from testing to full authorisation while maintaining token-holder governance and meeting institutional investor requirements.
BermudaFinance and Banking
Walkers
Walkers
Article

Freeze Or I'll... Make An Application For A Freezing Order

Interim freezing injunctions serve as a critical mechanism in Guernsey for preventing respondents from dissipating or transferring assets during legal proceedings. The Royal Court's flexible approach to granting these orders, whether in support of domestic or international proceedings, demonstrates Guernsey's commitment to maintaining its reputation as a reputable international financial centre while balancing the rights of both applicants and respondents.
JerseyLitigation, Mediation & Arbitration
Walkers
Walkers
Article

Is Your Board Equipped To Meet Rising Governance Expectations In The DIFC And ADGM?

As the UAE strengthens its position as a leading international financial hub, boards of DIFC and ADGM entities face mounting pressure to demonstrate sound decision-making and robust governance. Regulators increasingly expect clear evidence that governance arrangements work effectively in practice, not just on paper. With enhanced scrutiny on oversight, compliance, and risk management, boards must show how decisions are reached, risks are assessed, and actions are followed through.
United Arab EmiratesCorporate/Commercial Law
Walkers
Walkers
Article

Anti-Bartlett Provisions And The Trustee's Duty When Selling Trust-held Real Estate Through An Underlying Company

When a settlor-beneficiary requests the sale of real estate held through a trust-owned company, can the trustee simply inform the directors and step back? This article examines the trustee's active supervision obligations under the Bartlett duty, explores how anti-Bartlett clauses operate in practice, and reveals why professional trustees cannot shelter behind the corporate veil when conflicts of interest arise within the same corporate group.
Hong KongWealth Management
Walkers
Walkers
Article

Private Credit In The Middle East: Building Flexible Structures With Cayman Islands Vehicles

Private credit activity in the Middle East is expanding rapidly, with sponsors and investors deploying capital through increasingly sophisticated lending and structured financing arrangements. The Cayman Islands exempted company offers a flexible corporate framework that can perform multiple functions within a single transaction, from investor aggregation to direct lending, while accommodating complex economic rights and governance structures.
Cayman IslandsFinance and Banking
Walkers
Walkers