In today’s competitive business environment, share incentive plans continue to be a popular tool for aligning employee interests with those of management and shareholders. Guernsey and Jersey, as leading offshore financial...more
Fundraising in the global investment space has undergone a significant shift in recent years driven by a range of factors, among them: evolving investor preferences as new generations of investors come through, technological...more
5/12/2025
/ Capital Raising ,
Crowdfunding ,
Digital Assets ,
Environmental Social & Governance (ESG) ,
FinTech ,
Fund Managers ,
Fundraisers ,
Institutional Investors ,
Investment Funds ,
Private Equity ,
Private Equity Funds ,
Regulatory Requirements
Guernsey has a number of fund regulatory regimes in place, setting out the requirements to obtain the necessary permissions from the Guernsey Financial Services Commission.
The best regulatory regime for a particular...more
Guernsey's latest fund regulatory regime is the private investment fund (PIF) regime -
The PIF Rules provide appropriate funds with a fast-tracked, proportionate and "light touch" regulatory regime...more
Guernsey's flexible corporate regime allows all types of Guernsey companies to amalgamate (including non-cellular companies, protected cell companies and incorporated cell companies) -
Amalgamations can also be carried out...more
Guernsey has long been one of the world's premier jurisdictions for investment funds -
There are a number of advantages for using Guernsey as a jurisdiction, including the wide variety of company and limited partnership...more
1/7/2025
/ Accounting ,
AIFM ,
Articles of Incorporation ,
Asset Class ,
Close-Ended Funds ,
Corporate Entities ,
Due Diligence ,
EU ,
European Commission ,
European Securities and Markets Authority (ESMA) ,
Fund Managers ,
Infrastructure ,
International Jurisdiction ,
Investment Funds ,
Island of Guernsey ,
Jurisdiction ,
Limited Partnerships ,
MiFID ,
Private Equity Funds ,
Private Investment Funds ,
Registered Funds ,
Regulatory Standards ,
REIT ,
The International Stock Exchange (TISE) ,
UK
Guernsey was the first jurisdiction to implement the protected cell company ("PCC"), doing so over 25 years ago.
The PCC was originally created for use in insurance structures, although today it is also widely used for...more
What is a UK REIT?
A Real Estate Investment Trust (REIT), despite the name, is a company (or group of companies) carrying on a property rental and investment business which, if it meets certain conditions, can elect to...more
For over three decades, it has been common practice for high net worth individuals to hold their wealth via shares in British Virgin Islands ("BVI") business companies. After the lifetime of the shareholder, his or her...more
Guernsey and Jersey have long been popular places used by private equity investors in acquisitions of target businesses given the advantages they offer over other jurisdictions. We're taking a closer look at some of these...more
3/5/2024
/ Distribution Rules ,
Documentation ,
Economic Substance Doctrine ,
Investment ,
Investors ,
Jurisdiction ,
Nasdaq ,
Private Equity ,
Return on Equity ,
The International Stock Exchange (TISE) ,
UK
On 1 April 2022, the UK introduced a new tax advantaged corporate structure, a “qualifying asset holding company” (“QAHC”), which benefits from a number of UK tax breaks.
A crucial requirement for QAHC eligibility is...more
The Private Investment Fund Rules ("PIF") regime was updated by the Guernsey Financial Services Commission ("GFSC") in 2021 to expand the available PIF product options. PIFs are governed by the Private Investment Fund Rules...more