Guernsey Corporate
The Guernsey Companies Law has been regularly revised to ensure that it remains applicable to the ever-changing global financial environment. The well established Guernsey Registry, with its state of the art technology, offers a fast track incorporation process that can be as quick as 15 minutes, setting a world benchmark. This, together with a number of advantages of a Guernsey company, often makes it the jurisdiction of choice for a corporate entity. Imperium can, however, manage entities incorporated in a number of other jurisdictions should they be more appropriate in specific circumstances.
Guernsey Corporate legislation is sufficiently robust and recognised to provide a wealth of structuring options
Corporate Services
Company Management
Imperium provide Corporate Director, Secretary and Registered office services as part of the Company Management services
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Protected Cell Companies
Guernsey was the first jurisdiction to introduce the concept of the PCC in 1997 and continues to be a world leader in this area.
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Real Estate Investment Trust (REIT)
A Real Estate Investment Trust (‘REIT’) is a company that owns or finances income-producing real estate.
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Company Management
Imperium provide Corporate Director, Secretary and Registered office services as part of the Company Management provided to clients on a wide range of activities undertaken by Companies within the regulatory requirements of the Guernsey Company Law. Benefiting from a number of approved intermediary statuses with local banking institutions in Guernsey, banking services can easily be provided as part of the Company Management offering. Additionally Companies managed by Imperium Trust will have access to our wide ranging network of investment management firms based on island or from other recognised financial jurisdictions.
Protected Cell Companies
Protected Cell Companies (PCCs)
Guernsey was the first jurisdiction to introduce the concept of the PCC in 1997 and continues to be a world leader in this area. Originally developed and used within the Captive Insurance sector, PCCs are now used across all disciplines of the finance industry, including funds, securitisation and special purpose vehicles.
A Protected Cell Company is a single legal entity consisting of a core and several “cells”. The key difference between a PCC and a traditional company is the ability to segregate assets. The liabilities of one cell do not affect the profitability of another – assets are ring-fenced from all other cells and therefore protected from potential creditors.
Individual cells are not legal entities in their own right and therefore cannot enter into contracts with one another.
The PCC is a highly flexible vehicle and can be used as part of an offshore structure for the mitigation of inheritance and capital gains tax and as a deferral vehicle.
Incorporated Cell Companies (ICCs)
Guernsey’s pioneering cell legislation was updated and enhanced in 2006 with the addition of a new entity type – the ICC.
The ICC is based broadly on the same principles as a PCC and is made up of the ICC and one or more incorporated cells. It offers similar protections the PCC in relation to the segregation of assets of individual cells. However, the most significant difference is that the cells of an ICC are separate legal entities, each with its own Memorandum and Articles and share capital.
The ICC legislation was developed to offer even more protection to creditors and also to afford higher levels of flexibility with respect to the migration and conversion of cells.
Real Estate Investment Trust (“REIT”)
A REIT is a company that owns or finances income-producing real estate. It is modelled on a mutual fund and allows an individual (or ownership structure) to invest in a portfolio of real estate assets in a similar manner to investing in other industries through the purchase of individual company stock. The main advantage in investing into a REIT is that stockholders earn a share of the income produced real estate investment without having to buy, manage or finance property directly. The REIT regime came into effect in the UK in January 2007 with amendments in July 2012.
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Company Management
Product Note
PCCs and ICCs
product note
Offshore REITs
product note
Our Key People
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David Gilmour
Managing Director
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Rhona Humphreys
Compliance & Operations Director
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Andrew Le Poidevin
Director
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Ian Banneville
Client Services Director
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