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Guernsey: Types of Company


Guernsey trust law has a mixed English/Norman pedigree, but the Trust Law 1989, which mostly reflects English common law, clarified many points and, on the whole, gives extra protection to beneficiaries. Appeal is to the English Privy Council. There are no registration or filing requirements for Guernsey trusts. (NB Guernsey law does not formally apply in Alderney and Sark but has a substantial influence on proceedings.)

Guernsey has ratified the Hague Convention, and has made specific provision for the non-recognition of foreign judgements and the exclusion of foreign inheritance laws. The maximum perpetuity period is 100 years. There is no specific provision for 'purpose' trusts or for asset protection trusts.



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