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Guernsey: Types of Company

International Trusts

It is possible to export a Guernsey trust replacing Guernsey trustees with non-resident trustees and changing the proper law of the trust; equally, a trust established in another jurisdiction may migrate to Guernsey by appointing Guernsey resident trustees. Trust accounts must be maintained although they do not require auditing and the trustees of a non-resident trust do not need to submit returns or provide trust accounts to the administrator of income tax.



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