Private foundation: Guernsey: sourced answers
4 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Foundation and personal foundation: supplement to the legal-form questionnaire
Is a guardian (protector) mandatory for the foundation
guardian for purpose or disenfranchised beneficiaries (s. 10)
«erson must not be appointed as a councillor, or be so referred to in the Register, unless he has consented in writing to being a councillor © States of Guernsey 15 Consolidated text of the foundation. (6) The appointment of a person as a councillor has no effect if the person is a guardian of the foundation. Guardian. 10. (1) If, in respect of a foundation, – (a) there is a purpose in respect of which there are no beneficiaries, or (b) there are disenfranchised beneficiaries (see section 33), the foundation must have a guardian in relation to that purpose or those beneficiaries (see sections 16 and 18 for the appointment and removal of a guardian and section 14 for the role of foundation officials in the absence of a guardian). (2) Without prejudice to subsection (1) the foundation may have a guardian if the Charter so provides. (3) For the avoidance of doubt, the founder or a body corporate may be appointed as guardian. …»
Source: gfsc.gg · source copy as of 2026-10-02
Legal form in a country
What is the minimum number of members of the governing body (directors, council)
Council of 2 or more
2 or more
«Council, or © States of Guernsey 14 Consolidated text (iii) the participants, may declare to be consistent with the original intention of the founder or the spirit in which the foundation was established. (3) An application to the Royal Court to amend the purpose under subsection (2) may only be made upon notice to the participants (see section 30). Council. 9. (1) A foundation must have a Council. (2) Subject to the terms of the Constitution, the Council shall comprise at least two councillors. (3) For the avoidance of doubt the founder or a body corporate may be appointed as a councillor. (4) A councillor – (a) must be so named in the Register (in accordance with Schedule 1, paragraph 4), (b) must ensure that the Council keeps accurate accounting records, and (c) is a foundation official and must comply with the provisions of Part II (Foundation Officials). (5) A person must not be appointed as a councillor, or be so referred to in the Register, unless he has consented in writing to being a councillor © States of Guernsey 15 Consolidated text of the foundation. (6) The a»
Source: gfsc.gg · source copy as of 2026-10-02
Are the directors (council members) shown on a public register
Register Part A public (councillors, guardian)
«under this Law are, for the purposes of sections 495(5) and 499(1)(f) of the Companies Law, functions assigned or transferred to him by or under an enactment, and the provisions of that Law relating to the Registrar's functions (whether conferred by or under that Law or otherwise), together with the associated penalties and offences, and other ancillary, incidental and supplementary provisions, apply mutatis mutandis to the Registrar's functions conferred by or under this Law. Register of Foundations. 4. (1) The Registrar shall establish and thereafter maintain a Register of Foundations ("the Register"). (2) The Register shall contain – (a) a record of all foundations registered under paragraph 7 containing – (i) the name and registered number of the foundation, (ii) the name and address of the councillors appointed in accordance with or by virtue of section 9(2), (iii) the name and address of the guardian, appointed in accordance with or by virtue of section 10, if applicable, and (iv) the details of the registered office, © States of Guernsey 66 Consolidated text ("Part A of the Register"), (b) a statement of the purpose of the foundation, and all declarations and other documents …»
Source: gfsc.gg · source copy as of 2026-10-02
Is a local registered agent (registered office with a licensed provider) mandatory
resident agent if no licensed official (s. 12)
«(b) more than one founder is capable of exercising it at that time, then such power must be exercised by those founders unanimously unless the Charter provides otherwise. Resident agents. 12. (1) If, at any time, no foundation officials of a foundation are Guernsey licensed fiduciaries or authorised persons, the foundation must have a resident agent. (2) A resident agent must be – (a) resident in Guernsey, and © States of Guernsey 18 Consolidated text (b) a Guernsey licensed fiduciary or authorised person. (3) A resident agent may request copies of – (a) the records of the foundation, and (b) any other documents or information necessary for the resident agent to comply with his duties as a licensed fiduciary, at any time, by making a request in writing to the Council (see Schedule 1, paragraph 23 and see also section 22). (4) In this section "authorised person" means a person authorised to act as such in accordance with the provisions of section 4(2)(c) of the Regulation of Fiduciaries Law. (5) The Department may, by regulations, amend this section. Establishment, registration and ancillary matters (including disqualification). 13. The provisions of Schedule 1 shall have effect. …»
Source: gfsc.gg · source copy as of 2026-10-02
If you have questions or need a consultation, our experts will be glad to help.
Request a callback
Your contacts are used to answer this request. No mailing lists.