Guide to limited partnerships in Guernsey

This guide is a summary of the law and procedures relating to limited partnerships in Guernsey.

Limited partnerships in Guernsey are governed by The Limited Partnerships (Guernsey) Law, 1995. Limited partnerships are a useful vehicle for investors in that they grant the benefit of limited liability but do not impose the rigid structure of a company.

Guernsey limited partnerships are used for a number of reasons including: as part of international tax planning arrangements utilising the fiscal transparency of the limited partnership concept; as vehicles for private equity and venture capital schemes; as components in asset protection arrangements; and as vehicles for collective investment funds in Guernsey…

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