CHANNEL ISLANDS: Guernsey and Jersey Foundations—A Comparative Analysis

Abstract This article compares Guernsey and Jersey foundations by reference to case law and legislation. The Foundations (Jersey) Law, 2009 and the Foundations (Guernsey) Law 2012 have allowed foundations in the Islands since, respectively, 17 July 2009 and 8 January 2013. Foundations are promoted as civil law alternatives to a trust because civil law does not recognise dual ownership in assets. The comparison focuses on the Laws, because foundations are creatures of statute, and as such arise only as the Laws permit and as the parties intend.

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Publication Details

Journal
Trusts & Trustees
Published
2025-06-17
DOI
https://doi.org/10.1093/tandt/ttaf027
Primary Topic
Legal principles and applications
Type
article
Field-Weighted Citation Impact
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article

CHANNEL ISLANDS: Guernsey and Jersey Foundations—A Comparative Analysis

Paul Buckle
Trusts & Trustees
Legal principles and applications
article

CHANNEL ISLANDS: Guernsey and Jersey Foundations—A Comparative Analysis

Paul Buckle
article en

Abstract

Abstract This article compares Guernsey and Jersey foundations by reference to case law and legislation. The Foundations (Jersey) Law, 2009 and the Foundations (Guernsey) Law 2012 have allowed foundations in the Islands since, respectively, 17 July 2009 and 8 January 2013. Foundations are promoted as civil law alternatives to a trust because civil law does not recognise dual ownership in assets. The comparison focuses on the Laws, because foundations are creatures of statute, and as such arise only as the Laws permit and as the parties intend.

Trusts & TrusteesVol. 31(6)
Peace, Justice and strong institutions
Openalex Percentile: Top 75%
Legal principles and applications
DOISourceOpenAlex
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CHANNEL ISLANDS: Guernsey and Jersey Foundations—A Comparative Analysis — Paul Buckle · Trusts & Trustees (2025) | TGRS Research Map | TGRS