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Choosing the right structure in Guernsey: trust or foundation? Current trends and uses - a practitioner's guide
The International Family Offices Journal
Vol. 10 - Iss. 2 pp. 26–33
Dec 2025
Guernsey has long recognized trusts as a cornerstone of its legal framework, formally codified in 1989, while foundations were introduced in 2012 as a newer structuring option. Both vehicles serve diverse client needs, from wealth planning to corporate transactions. This article explores key drivers behind choosing a trust, a foundation, or both, drawing on real client conversations. It also highlights their growing use among Middle Eastern families and the role Guernsey plays as a center of excellence for private capital deployment in complex international structures.