This chapter provides the latest information on alternative
investment funds and retail funds in Guernsey; including fund
formation, restrictions on investors, the regulatory environment,
operational requirements, the fund finance market, and the
applicable tax regime.
Market overview
State of the market
Guernsey is frequently used by advisers and managers globally
for the formation/domiciling of investment funds. Guernsey is one
of the world's largest offshore finance centres, with a
thriving funds industry.
As of 30 June 2024, over 1,340 investment funds and over 1,580
sub-funds were domiciled and/or administered in the island. The
most recent aggregate value of funds under management and
administration in Guernsey is reported as over USD530 billion, of
which USD344 billion is in closed-ended Guernsey funds.