A Comparison Of Guernsey Funds Regimes

The 2025 Private Investment Fund Rules introduced by the Guernsey Financial Services Commission represent a significant regulatory shift, expanding eligible investor categories while removing previous requirements for managers and auditors. This comprehensive guide examines the streamlined application process, investor qualification criteria, and structural flexibility that position Guernsey PIFs as a competitive quick-to-market fund option for sophisticated investors and family offices.

The Guernsey Financial Services Commission has published its 2025 Annual Report and Financial Statements, highlighting a year of regulatory delivery, policy reform and investment in technology...

Offshore law firm Carey Olsen has advised specialist financial services private equity fund AnaCap Financial Partners on the close of its third Guernsey flagship fund, AnaCap Financial Partners III, LP.

Guernsey's investment funds market continues to evolve with significant regulatory enhancements, including updates to the GFSC's Innovation Sandbox and the launch of the Fund Foundry programme designed to support emerging fund managers. The jurisdiction is also positioning itself as a hub for defence technology funds while maintaining its commitment to regulatory excellence and market innovation.

The Guernsey Financial Services Commission has introduced regulatory amendments that will enable licensed firms to offer virtual asset services without requiring separate licensing, while also lifting restrictions on retail customer access. These changes, part of the Commission's Digital Finance Initiative, aim to reduce regulatory duplication and position Guernsey as a competitive jurisdiction for digital financial innovation.

Guernsey advances its position as a leading international finance centre through the expansion of its Innovation Sandbox and the introduction of a Finance Sector Concierge service. These initiatives aim to streamline regulatory engagement for innovative businesses and provide a coordinated entry point for prospective investors and entrepreneurs exploring opportunities in Guernsey's finance sector.

Brandon Ashplant speaks with Kate Solway, Managing Director at Hedosophia, about the firm's approach to managing investment vehicles from Guernsey and the strategic advantages of their "Lux sleeve" structure. The discussion examines how speed, efficiency, and operational flexibility are reshaping fund management decisions in the private capital space.

As part of the ongoing growth in the Guernsey Sustainable Funds Framework and as part of a "Guernsey Sustainable Finance Week" in September 2022, the Guernsey Financial Services Commission...

While the Bailiwick of Guernsey has enjoyed more than 800 years of constitutional autonomy, Guernsey has a historic relationship with the UK as a territory of the Crown...

The Token Issuance Trust offers a trust-based alternative to traditional corporate structures for Web3 protocols and DAOs, combining founder control with independent fiduciary oversight. This innovative framework enables protocols to hold assets, manage contracts, and support on-chain operations while preserving decentralisation principles. How can established trust law principles be adapted to meet the operational and governance requirements of decentralised token ecosystems?

China has introduced a comprehensive Individual Income Tax regime for offshore trusts, imposing a 20% flat tax on settlors and beneficiaries with Chinese connections. With a 90-day transition window now in effect, affected individuals must urgently assess their disclosure obligations and consider whether existing trust structures remain viable under the new rules.

Islamic finance is experiencing rapid global expansion, with assets approaching US$6tn and record sukuk issuance attracting non-traditional investors. The convergence of Shariah-compliant and sustainable investing is creating new opportunities, while AAOIFI Standard No. 62 and tokenisation developments are reshaping how Islamic finance structures are designed and implemented across international markets.

Important changes have been made to the BVI Business Companies Act, Revised Edition 2020 (the "Companies Act").

The Cayman Islands Department for International Tax Cooperation has made the following announcements regarding the AEOI regimes.

The decision as to where to establish an offshore trust can only be made based on the specific requirements of the client.

Singaporean asset managers are increasingly making use of Jersey structures for the establishment of funds dealing with crypto-currency assets, to take advantage of a Double Taxation Agreement ("DTA")...

Further to our recent update, the DITC has issued an updated CRS Entity Self-Certification Form and Individual Self-Certification Form to reflect the recent amendments to the CRS as implemented in the Cayman Islands.

A recent change to the Immigration Law has resulted in a significant increase in the qualifying sums for persons seeking to make an application to the Cayman Islands Government for permanent residence by independent means.

Bermuda's House of Assembly has introduced the Corporate Income Tax Amendment Act 2026, bringing significant updates to the island's corporate income tax regime. The amendments provide enhanced flexibility for filing entities, refine penalty structures, and clarify administrative mechanisms for the Corporate Income Tax Agency. These changes aim to streamline tax return filing processes and improve operational oversight for Bermuda Constituent Entities and multinational enterprise groups operating under the

What are the main authorities responsible for enforcing taxes on finance transactions in your jurisdiction?