Guernsey Trusts Law Reforms – Key Points

Guernsey has approved a package of amendments to the Trusts (Guernsey) Law 2007 (the Trusts Law), aimed at maintaining its position as a leading international trusts jurisdiction. The reforms follow a detailed review by industry and government bodies and were approved by the States of Deliberation on 20 May 2026.

The changes do not amount to wholesale reform but represent a targeted modernisation of the existing framework, addressing practical issues and aligning the law with current market practice.

Key changes at a glance

Powers of settlors and protectors

The current presumption that powers held by settlors or third parties (such as protectors) are not fiduciary will be reversed.

Going forward, such powers will be treated as fiduciary unless the trust instrument states otherwise. This aligns Guernsey with international practice and removes uncertainty where power-holders perform mixed roles.