Abstract This article provides a practical guide to the use of a Guernsey foundation as a trustee of a private trust structure, referred to as a ‘private trust foundation’. Using an example of family scenario, it explores the constitutional documents, key parties involved, and the rules for registration and regulation under Guernsey law. The article aims to give practitioners a clear and structured overview of how a Guernsey private trust foundation can be implemented within a family wealth structure.
Lorcan Higgins (2026) studied this question.