Investment Funds 2025

GUERNSEY

United Kingdom

Guernsey

Law and Practice Contributed by: Matthew Brehaut Carey Olsen

France

Contents 1. Market Overview p.192 1.1 State of the Market p.192 2. Alternative Investment Funds p.192

2.1 Fund Formation p.192 2.2 Fund Investment p.198

2.3 Regulatory Environment p.200 2.4 Operational Requirements p.204

2.5 Fund Finance p.205 2.6 Tax Regime p.205 3. Retail Funds p.206 3.1 Fund Formation p.206 3.2 Fund Investment p.207

3.3 Regulatory Environment p.207 3.4 Operational Requirements p.207

3.5 Fund Finance p.207 3.6 Tax Regime p.207 4. Legal, Regulatory or Tax Changes p.207 4.1 Recent Developments and Proposals for Reform p.207

190 CHAMBERS.COM

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