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1 week ago | 
mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Matthew Brehaut
A Guernsey limited liability partnership("LLP") is a popular structure andregularly adopted by professional advisory firms and by certainfund structures. An LLP consists of a general partnership but with the benefitsof limited liability for its members. This note briefly explains the key features and uses of LLPsunder the Limited Liability Partnerships (Guernsey) Law 2013 (the"LLP Law").
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1 week ago | 
mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Matthew Brehaut
CO Carey Olsen More Carey Olsen is a leading offshore law firm. We advise on Bermuda, British Virgin Islands, Cayman Islands, Guernsey and Jersey law. This briefing note provides an outline of the processes and requirements to migrate an overseas company into Guernsey. It does not cover migrations of companies out of Guernsey. Guernsey Corporate/Commercial Law
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2 weeks ago | 
mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Matthew Brehaut
The finance industry in Guernsey began over 50 yearsago, developing from humble beginnings to become the majorinternational offshore finance centre it is today. Guernsey is one of the world's largest offshore financecentres, with a thriving funds industry. As of June 2023, over1,100 investment funds and sub-funds were domiciled in the islandwith a total net asset value of over US$ 420 billion.
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2 weeks ago | 
mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Matthew Brehaut
CO Carey Olsen More Carey Olsen is a leading offshore law firm. We advise on Bermuda, British Virgin Islands, Cayman Islands, Guernsey and Jersey law. Private investment funds ("PIFs") were introduced by the GFSC in 2016 as a simple and quick-to-market Guernsey fund open to specific types of investors. The rules were updated in 2021 and again in May 2025. Guernsey Finance and Banking
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Mar 28, 2025 | 
mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Matthew Brehaut
This chapter provides the latest information on alternativeinvestment funds and retail funds in Guernsey; including fundformation, restrictions on investors, the regulatory environment,operational requirements, the fund finance market, and theapplicable tax regime. Guernsey is frequently used by advisers and managers globallyfor the formation/domiciling of investment funds. Guernsey is oneof the world's largest offshore finance centres, with athriving funds industry.
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Nov 11, 2024 | 
mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Tom Carey
This briefing note considers the legal requirements and the
issues to be addressed when passing company resolutions, calling a
general meeting and preparing a notice of general meeting in
respect of a Guernsey limited liability company. Specific issues
arising in respect of incorporated cell companies and protected
cell companies are discussed separately in Carey Olsen briefing
notes in respect of those particular types of companies.
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Oct 13, 2024 | 
mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Tom Carey
Our investment funds team outline the latest developments within
the investment funds market in Guernsey, addressing the recent
Guernsey Financial Services Commission Investment Statistics
Summary and annual report, international developments in
sustainability reporting and why Guernsey is an attractive
jurisdiction for venture capital funds.
The Guernsey Financial Services Commission
("GFSC") has published its Investment
Statistics Summary for Q2 2024 (see here).
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Oct 2, 2024 | 
mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Tom Carey
CO
Carey Olsen
More
Carey Olsen is a leading offshore law firm. We advise on Bermuda, British Virgin Islands, Cayman Islands, Guernsey and Jersey law.
The Protection of Investors (Bailiwick of Guernsey) Law, 2020 ("the POI Law") requires anyone who carries on "controlled investment business" in or from within the Bailiwick of Guernsey...
Guernsey
Finance and Banking
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Sep 26, 2024 | 
mondaq.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Bernadette Carey
Taxation in Guernsey is the responsibility of the Director of
the Revenue Service in Guernsey and the principal legislation is
contained in the Income Tax (Guernsey) Law, 1975 as extensively
amended since 1975.
Guernsey does not levy any form of capital gains tax,
inheritance tax or value added tax. No stamp or document duty, or
transfer tax, is payable in respect of companies, unit trusts or
limited partnerships that are collective investment schemes.
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Sep 25, 2024 | 
lexology.com | Annette Alexander |Christopher Anderson |Andrew Boyce |Tom Carey |David Crosland |Tony Lane | +1 more
Taxation in Guernsey is the responsibility of the Director of the Revenue Service in Guernsey and the principal legislation is contained in the Income Tax (Guernsey) Law, 1975 as extensively amended since 1975. Guernsey does not levy any form of capital gains tax, inheritance tax or value added tax. No stamp or document duty, or transfer tax, is payable in respect of companies, unit trusts or limited partnerships that are collective investment schemes.
