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People

Big things are happening at Ogier. Change is embedded in everything we do. It is redefining our talent, our ways of working, our platforms of delivery, our culture.

Expertise

Services

We have the expertise to handle the most demanding transactions. Our commercial understanding and experience of working with leading financial institutions, professional advisers and regulatory bodies means we add real value to clients’ businesses.

Sectors

Our sector approach relies on smart collaboration between teams who have a deep understanding of related businesses and industry dynamics. The specific combination of our highly informed experts helps our clients to see around corners.

Services

We have the expertise to handle the most demanding transactions. Our commercial understanding and experience of working with leading financial institutions, professional advisers and regulatory bodies means we add real value to clients’ businesses.

View all services

Legal

Corporate and Fiduciary

Consulting

Legal

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Banking and Finance

Corporate

Dispute Resolution

Employment law

Intellectual Property

Investment Funds

Listing services

Local Legal Services

Private Wealth

Property law

Regulatory

Restructuring and Insolvency

Tax

Banking and Finance overview

Asset Finance

CAYLUX Fund Finance

Debt Capital Markets

Derivatives

Fund Finance

Islamic Finance

Leveraged Finance

Listing services

Real Estate Finance

Regulatory

Restructuring and Insolvency

Structured Finance

Sustainable Finance

Corporate overview

Economic Substance

EIIS Services in Ireland

Equity Capital Markets

Insurance and Reinsurance

Listing services

Mergers and Acquisitions

Private Equity

Real Estate Structuring, Acquisitions and Disposals

Regulatory

Technology and Web3

Dispute Resolution overview

Banking Disputes

Corporate and Financial Services Disputes

Crypto Disputes

Enforcement of Judgments and Awards

Fraud and Asset Tracing

Funds Disputes

Insurance Disputes

International Arbitration

Regulatory

Restructuring and Insolvency

Section 238 Shareholder Appraisal Rights

Shareholder and Valuation Disputes

Trusts Disputes and Applications

Investment Funds overview

Hedge Funds

Managers and Sponsors

Private Equity

Real Estate, Infrastructure and Energy Funds

Regulatory

Sustainable Investing and Impact Funds

Technology and Web3

Local Legal Services overview

Cayman Local Legal Services

Channel Islands Local Legal Services

Ireland Local Legal Services

Employment law

Estate Planning, Wills and Probate

Expat services

Family Office

Intellectual Property

Make your Guernsey will online

Make your Jersey lasting power of attorney online

Make your Jersey will online

Notary public services

Relocating your business

Relocating your family

Property law

Private Wealth overview

Employee incentives and pensions

Estate Planning, Wills and Probate

Family Office

Make your Guernsey will online

Make a Jersey lasting power of attorney online

Make your Jersey will online

Private Wealth and ESG

Private Wealth and Jersey Private Funds

Trusts Advisory Group

Regulatory overview

Competition Law

Economic Substance

GDPR

Corporate and Fiduciary

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Accounting and Financial Reporting Services - Ogier Global

Cayman Islands AML/CFT training - Ogier Global

Corporate Services - Ogier Global

Debt Capital Markets - Ogier Global

Fund Services - Ogier Global

Governance Services - Ogier Global

Investor Services - Ogier Global

Ogier Connect - Ogier Global

Private Wealth Services - Ogier Global

Real Estate Services - Ogier Global

Regulatory and Compliance Services - Ogier Global

Fund Services - Ogier Global overview

Fund Administration

Consulting

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Ogier Regulatory Consulting

Sustainable Investment Consulting

LexTech - Technology Consultants

Ogier Regulatory Consulting overview

Cyber security consulting

Sustainable Investment Consulting overview

ESG Align - Ogier Global

Business Services Team

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Sectors

Our sector approach relies on smart collaboration between teams who have a deep understanding of related businesses and industry dynamics. The specific combination of our highly informed experts helps our clients to see around corners.

View all sectors

Aviation and Marine

BVI Law in Europe and Asia

CAYLUX

Energy and Natural Resources

Family Office

Funds Hub

Private Equity

Real Estate

Restructuring and Insolvency

Sports

Sustainable Investing and ESG

Technology and Web3

Trusts Advisory Group

Locations

Ogier provides practical advice on BVI, Cayman Islands, Guernsey, Irish, Jersey and Luxembourg law through our global network of offices across the Asian, Caribbean and European timezones. Ogier is the only firm to advise on this unique combination of laws.

All locations

Beijing

British Virgin Islands

Cayman Islands

Dubai

Guernsey

Hong Kong

Ireland

Jersey

London

Luxembourg Legal Services

Luxembourg Corporate Services

Shanghai

Singapore

Tokyo

News and insights

Keep up to date with industry insights, analysis and reviews. Find out about the work of our expert teams and subscribe to receive our newsletters straight to your inbox.

Fresh thinking, sharper opinion.

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Events

About us

We get straight to the point, managing complexity to get to the essentials. Our global network of offices covers every time zone. 

About us

Corporate social responsibility (CSR)

Diversity, equity and inclusion

Information security

Innovation

Sustainability

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Substance

Economic Substance

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Contact us

Our cross-service line teams advise on all aspects of compliance with economic substance regulations, including full structure reviews, ongoing compliance issues and implications for outsourcing arrangements.

International financial centres including BVI, Cayman, Guernsey and Jersey have all introduced economic substance requirements.

Our lawyers are able to advise clients in relation to their companies in each of our relevant jurisdictions and across service lines - as companies may carry out more than one relevant economic activity - offering expertise in relation to the implications for holding companies, investment funds and fund managers, banks, insurance businesses and companies carrying on financing and leasing business.

For clients that do need to establish and demonstrate economic substance in the islands, our economic substance specialists provide clear guidance to assist in determining the appropriate level of measures to be taken.

Our corporate and fiduciary business, Ogier Global, provides support services including local resident directors, board support, physical presence, and administrative support, including a packaged service for special case entities capable of carrying on CIGA at the board level and suited to a moderate presence on the islands.

For entities suited to more enhanced presence, we provide local support in obtaining trade licences, work permits, premises, service providers or dedicated human resources. 

Substance services

We advise on:
  • full structural reviews in the context of economic substance requirements
  • application of relevant economic substance legislation
  • complying with economic substance legislation including:
    • advising directors in relation to the direction and management test
    • core income generating activities
    • outsourcing
    • adequate record-keeping
    • directors' obligations
    • end of year filing requirements and certifications
    • premises and persons requirements
    • transaction monitoring and reporting requirements
  • application of Guidance Notes
  • analysis of existing business models for compliance with economic substance legislation
  • ongoing compliance requirements
For clients that do need to establish and demonstrate economic substance, we can provide:
  • local resident directors
  • board support
  • physical presence
  • administrative support
For entities suited to more enhanced presence, we provide:
  • local support in obtaining trade licences
  • work permits
  • premises
  • service providers
  • dedicated human resources

Key contacts

Make a general enquiry

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Our team

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Substance

"Top quality professional service"

Legal 500, 2023

Meet the team

News and insights

Read more about Economic Substance

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Related services

Banking and Finance

Corporate

Corporate and Fiduciary

Corporate Services - Ogier Global

Investment Funds

Local Legal Services

Private Wealth

Regulatory

Regulatory and Compliance Services - Ogier Global

Tax

Related sectors

Restructuring and Insolvency

Private Equity

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