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Foundations - Legal Person

These guidance notes do not constitute legal advice and should not be relied upon as such. The interpretation of legislation is a matter on which the Guernsey Registry cannot advise, and entities/individuals need to form their own independent view on compliance with the legislation. Legal advice should be obtained where there is any uncertainty.

A Guernsey foundation is created by one or more founders complying with the requirements of the Foundations (Guernsey) Law, 2012 (the "Foundations Law") in respect of establishment and registration.

An application to the Registrar to register a foundation can only be made by a Corporate Service Provider ("CSP") who holds a full fiduciary licence from the Guernsey Financial Services Commission.

The Registry has a directory of CSPs available here.

In order to apply for registration of a Guernsey foundation, CSPs must submit a filing on the Online Services Portal

An application to effect the registration of a Foundation must be accompanied by the following documents:

  • A copy of the Charter (see the guidance below for details of the requirements for the Charter).
  • A declaration signed by the founder, or the resident agent, that the details contained within the Charter are correct and an accurate reflection of the purposes of the foundation.
  • A declaration as to whether there are, or there are intended to be, any disenfranchised beneficiaries.
  • Names and addresses of the proposed councillors, together with their written consents to act.
  • Names and addresses of the proposed Guardian together with his written consent to act (if a Guardian is to be appointed).
  • A statement by the resident agent comprising of his name and address and confirmation that he has complied with his legal obligations under the Foundations Law.
  • The name and address of the registered office in Guernsey.
  • Particulars of the governance provisions of the Constitution*

*From 15th December 2023, a CSP making an application to effect the registration of a Foundation will be required to file particulars of governance of the Constitution in a form, and containing the information, set out in guidance issued by the Registrar.

Beneficial ownership information is also required to be submitted as part of the application for registration of a foundation. Further guidance on beneficial ownership requirements is available here.

Please note: All foundation councillors, guardians and resident agents must be registered with the Guernsey Registry before submitting the registration form. This is the same process as registering a director for a company, and if an individual is already registered with the Registry as a director, there is no need to register again.