The Use Of Trusts In Guernsey

Preface

This memorandum has been prepared for the assistance of clients considering creating a trust in Guernsey. It is intended to provide a summary of the main legal requirements and general principles applicable to the establishment and administration of trusts. It is not intended to be comprehensive in its scope and it is recommended that a client seek legal advice on any proposed transaction prior to taking steps to implement it.

A series of briefings on other aspects of Guernsey law have been produced by Ogier and are available on request. This memorandum has been prepared on the basis of the law and practice as at 18 July 2008.

INTRODUCTION

Constitutional position of Guernsey