A guide to GPUTs (Guernsey Property Unit Trusts)
Guide
Guide
This Guide provides a general overview of a Guernsey Unit Property Trust (GPUT), including its uses, how it is established, duration and termination, trustee requirements, rights of its unitholders and Guernsey tax treatment.
Contact
Alana Gillies Ridout
Darren Bacon
Frances Watson
Helen Wyatt
John Lewis
John Rochester
Update
Guide
3 August 2026
Guernsey’s economic substance requirements
Update
Guide
28 July 2026
Electronic Transactions under Guernsey law
Update
28 July 2026
Use of electronic signatures by a Guernsey company
Guide
28 July 2026
Mergers – a comparison
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