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 22
July 2009.
INTRODUCTION
Constitutional position of Guernsey