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Guernsey Closed-Ended Scheme

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Guernsey Closed-Ended Scheme

A Guernsey Closed-Ended Scheme is a collective investment structure with a fixed number of shares or units that investors cannot redeem directly from the fund, making it an ideal vehicle for managing illiquid and long-term investments such as private equity, real estate, infrastructure, and debt strategies. Unlike open-ended funds, closed-ended schemes provide fund managers with a stable and committed pool of capital that allows them to pursue longer-term investment opportunities without the need to maintain liquidity for investor redemptions. Neptune Fiduciaries helps clients establish their Guernsey Closed-Ended Scheme efficiently, ensuring all legal and regulatory requirements are properly fulfilled from the very start.

Key Features

Fixed and Stable Capital Base

A Guernsey Closed-Ended Scheme maintains a fixed pool of investor capital throughout its life, giving the fund manager full flexibility to invest in illiquid and long-term assets without the operational challenges associated with managing ongoing investor subscriptions and redemptions.

Secondary Market Liquidity

Investors in a Guernsey Closed-Ended Scheme can exit their investment by selling their shares or units on the secondary market or through a recognised stock exchange listing, providing a practical liquidity mechanism without requiring the fund itself to redeem investor interests directly.

Flexible Regulatory Framework

Guernsey offers a flexible and proportionate regulatory framework for closed-ended schemes, with different registration and authorization options available depending on the target investor base, fund size, and investment strategy of the scheme.

Tax Neutral Environment

Guernsey Closed-Ended Schemes benefit from the jurisdiction's tax neutral framework, meaning the fund itself is not subject to Guernsey income tax or capital gains tax, ensuring investors are only taxed according to their own jurisdiction's applicable tax rules.

Get in Touch

For further details, please contact Neptune Fiduciaries via email info@neptunecorporate.com or sales@neptunecorporate.com or visit our Contact Us page.

Structure and Launch
Your Investment Fund

From fund formation to ongoing regulatory compliance, our team supports every stage of your fund lifecycle. We work with fund managers across multiple jurisdictions to ensure structures are efficient, compliant, and investor-ready.

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