A Guide to Funds And Private Equity In Jersey

Jersey's investment funds sector continues to evolve with strategic reforms designed to enhance competitiveness and operational efficiency. Recent developments include the government's Time to Win initiative, comprehensive reforms to the Control of Borrowing regime, and the introduction of a modern corporate administration framework that expands restructuring options for distressed companies.

The International Stock Exchange ("TISE") has introduced New Listing Rules that come into effect from Monday 2 August 2021.

Jersey has established itself as one of the world's major international finance centres, offering sophisticated fund structures ranging from lightly-regulated Jersey Private Funds to Expert Funds and Listed Funds. The jurisdiction combines tax neutrality, political stability, and a comprehensive regulatory framework designed to accommodate diverse investment strategies including private equity, real estate, infrastructure, and emerging asset classes like digital assets.

At the same time, it provides easier access for investors who are looking to invest in securities which have been verified as meeting globally recognised standards in sustainable finance.

The International Stock Exchange has been successful in its application to be recognised by the US regulator, US Securities and Exchange Commission as a Designated Offshore Securities Market.

Jersey Finance has announced a number of speakers and panellists for its Private Wealth Conference in London next week.

Senior Associates Sophie Reguengo (Jersey) and Stephen Ozanne (Guernsey) recently provided comment to BL Magazine on Funds Regulation.

Jersey strengthens its position as a leading digital assets jurisdiction through new government initiatives on tokenisation, faster regulatory approval timelines for digital asset applications, and comprehensive guidance on artificial intelligence use in financial services. These developments create practical opportunities for issuers, investment advisers, and service providers considering Jersey for digital asset projects.

Jersey is set to modernize its financial regulatory framework by repealing its mid-twentieth century Control of Borrowing regime and introducing targeted registration systems for digital asset issuers, private funds, and retail prospectuses. The Draft Financial Products and Prospectuses Law proposes to streamline regulatory oversight while maintaining investor protections, with digital asset issuers moving from the current COBO consent process to a new statutory registration framework.

In this update from the Sustainable Investment (SI) Consulting team, our experts explore some of the key challenges and questions facing clients as they look to comply with and navigate the growing swell of ESG regulations across the EU, UK and US.

Briefing Summary:This document summarises certain key aspects of Guernsey taxation law for the calendar years 2025 and 2026.

The Cayman Islands investment funds sector continues to evolve with significant regulatory updates affecting reporting requirements and the introduction of a new framework for tokenised funds. Key changes include modifications to Common Reporting Standards and Economic Substance filing procedures, alongside the implementation of legislation enabling digital token representation of fund interests.

The Population Management Law, 2016 is to come into force on 3 April 2017.

The British Virgin Islands investment funds sector demonstrates continued resilience with sustained growth in Approved Funds and Private Investment Funds, while the Approved Investment Manager regime maintains strong momentum with 1,337 active managers as of Q1 2026.

The Population Management (Guernsey) Law, 2016 (the Law) requires everyone who lives and/or works in Guernsey (and who is aged 16 or over...

Jeremy Garrood, a Partner in Carey Olsen's Dispute resolution team appeared in the Royal Court of Jersey on Friday 26 January 2018 instructed by the UK Official Receiver to apply for the appointment of Jersey liquidators ...

The British Virgin Islands is advancing its position in the digital assets space through the implementation of CRS 2.0 and progress towards CARF, while single-asset, closed-ended vehicles are gaining traction for tokenised funds and blockchain projects. These regulatory developments and structural innovations are reshaping how crypto assets and real world asset tokenisation projects can be efficiently structured in this jurisdiction.

New CIMA Rules effective September 2026 will transform anti-money laundering and sanctions compliance for Cayman Islands investment funds, elevating previous guidance to directly enforceable requirements. Fund governing bodies face enhanced responsibilities including mandatory annual AML training, independent audit requirements, and stricter AMLCO independence standards. Understanding these practical implications and preparing appropriate compliance frameworks will be essential for funds and their service p

The Cayman Islands Monetary Authority has introduced new enforceable Rules on anti-money laundering and sanctions compliance, effective September 18, 2026. These Rules transform previous guidance into directly enforceable requirements, establishing clear obligations for regulated entities including mandatory annual training for governing bodies, independent audit requirements, and enhanced AMLCO independence standards.

Guernsey has published comprehensive tax reform proposals for 2026 that deliberately protect its international financial sector while addressing the Island's structural deficit. The package includes targeted extensions to the 10% corporate tax rate, introduction of a 3% GST with an International Service Entity exemption scheme, and modest increases to registration fees - all designed to raise £62 million annually while preserving the jurisdiction's competitive advantage for investment funds, internatio