Private Trust Foundation (PTF) Structures in Guernsey

A PTF is, in its simplest form, is a foundation incorporated specifically to act as trustee of one or more family trusts.

Like any other foundation, a PTF is run by its council which, in the case of a PTF, is responsible for making the decisions relating to the trust(s) for which the PTF acts as trustee. Whilst a PTF is run by the council, invariably PTFs are assisted in the administration of the trusts by a licensed Guernsey trust company experienced at carrying out trust and corporate administration.




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This client briefing has been prepared for clients and professional associates of Ogier. The information and expressions of opinion which it contains are not intended to be a comprehensive study or to provide legal advice and should not be treated as a substitute for specific advice concerning individual situations.

Regulatory information can be found at