Abstract

Abstract The Guernsey foundation has proven to be a unique, highly adaptable and flexible vehicle, and a number of extremely high value and innovative Guernsey foundations have been established to date. The ‘Private Trust Foundation’ is an attractive alternative to the classic private trust company structure; and Guernsey foundations are growing in popularity as vehicles for the structuring of international philanthropic giving. There is an increasing trend of migration of foundations to Guernsey from other jurisdictions. A Guernsey foundation is treated as a company for Guernsey tax purposes but is not subject to substance regulations.

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