The Use of Trusts in Jersey

Preface

This memorandum has been prepared for the assistance of clients considering creating a trust in Jersey. 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 the Use of Private Companies in Jersey, Companies (Jersey) Law, 1991 and on other aspects of Jersey law have been prepared by Ogier and are available on request. This memorandum has been prepared on the basis of the law and practice as at May 2008.