This brief guide has been prepared by the corporate real estate
team at Carey Olsen for the purpose of giving clients and
professional intermediaries a general overview of Guernsey property
unit trusts, now commonly referred to as “GPUTs”. GPUTs
are used for a variety of property acquisitions, including as joint
venture vehicles and as regulated funds.
This guide provides an overview of the following:
- The growth of GPUTs
- GPUT trustees
- What is a GPUT?
- Regulation of GPUTs in Guernsey
- Collective Investment Schemes (Funds)
Introduction
As a politically stable and tax neutral jurisdiction with over
40 years accumulated experience as an international finance centre,
Guernsey has gained a strong reputation as a prime location in
which to establish investment structures of all descriptions
including a large number of property funds and property holding
vehicles.
