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ARTICLE · 18 FEBRUARY 2013

Guide To Trusts In Guernsey

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A brief summary of Guernsey as a trust jurisdiction, looking at the essential elements of trusts and some of the advantages of using Guernsey trusts.

GuernseyWealth Management
Appleby Global
Appleby Global
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PREFACE

This Guide is intended as a brief summary of Guernsey as a trust jurisdiction, looking at the essential elements of trusts and some of the advantages of using Guernsey trusts.

We recognise that this Guide will not completely answer detailed questions which clients and their advisers may have. It is intended to provide a sketch of the subject matter covered and is, therefore, designed as a starting-point for a more detailed and comprehensive discussion of the issues.

1. GUERNSEY AS A TRUST JURISDICTION

Guernsey is a premier international fiduciary centre with a wealth of experience in the provision of trust services. Whilst there are examples of Guernsey's recognition of the trust concept dating from the eighteenth century, Guernsey's trusts services industry as we know it today was born in the 1960s/1970s as a result of United Kingdom exchange controls, tax planning and the migration of wealthy residents.

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