Guernsey Foundations

The Foundations (Guernsey) Law, 2012 (the Law) was approved by the States of Guernsey on 25 July 2012 and came into force with effect from 7 January 2013.

The basic structure of a Guernsey foundation may feel very familiar to those accustomed to dealing with private foundations in other jurisdictions. A Guernsey foundation has some of the characteristics of a company (such as separate legal personality) and some of the characteristics of a trust (such as the ability to hold assets for the benefit of others). It must, however, be considered as a separate type of entity in its own right which cannot be fully defined by reference to a traditional trust or company structure.

As with private foundations in other jurisdictions, a Guernsey foundation will have the following component parts:

  • a constitution made up of a charter and a set of rules;
  • a council to administer the foundation;a founder to provide the initial endowment; and
  • (depending on the terms of the foundation) a guardian…

If you are registered and logged in to the site, click on the link below to read the rest of the Mourant Ozannes briefing. If not, please register or sign in with your details below.


Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.


6th Floor
125 Old Broad Street

Qualified lawyers: 188
Total partners: 53
Total fee earners: 229