下週，格恩西島議會將開始辯論由議會經濟發展委員會提出的新信託立法。

擬議的《 2007年信託（根西島）法》 （以下簡稱「該法」）修正案將是該法生效以來的首次重大改革。這些修正案被描述為“微調”，旨在使現有製度與國際發展保持同步，而非全面改革，並維持其與其他金融中心的競爭力。

其中一項措施旨在解決桑德斯規則，該規則涉及信託受益人有權強制終止信託，以便在不損害其他潛在受益人利益的前提下，將信託財產分配給他們。該規則源自於1841年英格蘭和威爾斯的判例法，並被編入《信託法》第53(3)條。

然而，根西島皇家法院在Rusnano Capital訴Molard一案（[2019] GRC011）中的判決更進一步，認定即使有權增加受益人但未行使該權力，第 53(3) 條仍然適用。該判決隨後在上訴中得到確認。委員會的提案將修訂第 53(3) 條，以確保其不會以這種方式擴大規則的適用範圍，並且僅適用於受益人類別已確定的情況。

「這有利於確定性，並確保格恩西島適用與英格蘭、威爾斯和其他普通法司法管轄區相同的既定原則，這是一個值得歡迎的進展，」莫蘭律師事務所評論道。

今年三月，澤西島法律也引入了類似的修正案。第二項擬議措施涉及受託人錯誤相關的“Re Hastings-Bass規則”，該規則也是英格蘭和威爾斯信託法中一項由來已久的原則。最初的規則允許法院糾正受託人因錯誤而導致的各種不利稅務後果，但在Pitt訴Holts案（[2013] UKSC 26）中，英國最高法院對其進行了重新解釋，指出只有當受託人的錯誤嚴重到足以構成違反信託義務時，法院才能介入。

格恩西島委員會現提議修改法律，恢復2013年之前的規則，以便法院能夠再次僅以對價不足為由撤銷受託人的決定。包括澤西島在內的多個司法管轄區也已頒布了這項措施。格恩西島還提議立法規定，如果受託人行使信託權力產生了意想不到的不利後果，法院可以宣布該權力自行使之日起無效。

格恩西委員會提出的其他修正案包括：
• 允許受監管的專業受託人從信託財產中獲得合理的報酬。
• 允許一個信託的受託人以另一個信託的受託人身分與自己進行交易。
• 將受託人最低人數從兩人減少到一人。
• 規定對喪失行為能力的受託人自動解除職務。
• 擴大代表未成年人和其他人變更信託的權利。
• 允許法院為了全體受益人的利益對信託進行修改，而無需將受益人列為當事人，也無需徵得他們的同意。

格恩西島議會（議會）將於2026年5月20日審議這些提案草案。在獲得立法之前，這些提案需要進一步推進。


Significant changes proposed to Guernsey trust law

Next week, Guernsey's parliament will begin debating new trust legislation proposed by the parliamentary Committee for Economic Development.

The proposed amendments to the Trusts (Guernsey) Law 2007 (the Act) will be the first substantial reforms since it came into effect. They are portrayed as 'fine-tuning' to keep the existing regime up to date with international developments rather than a wholesale reform, and to maintain its competitiveness with other financial centres.

One such measure addresses the Saunders rule, concerning the right of the beneficiaries of a trust to force termination of the trust so that the trust property can be distributed among them, provided that no other potential beneficiaries were disadvantaged. The rule derived from English and Welsh case law made in 1841 and was codified as section 53(3) of the Act.

However, the Royal Court of Guernsey's judgment in Rusnano Capital v Molard, [2019] GRC011, went further than this, by holding that s.53(3) applied even where there was a power to add further beneficiaries, which had not been exercised. That judgment was subsequently confirmed on appeal. The committee's proposal will amend s.53(3) to ensure that it does not expand upon the scope of the rule in this way and only applies where the class of beneficiaries is closed.

'This is a welcome development in the interests of certainty and to ensure that the same established principles apply in Guernsey as in England and Wales and other common law jurisdictions', commented law firm Mourant.

A similar amendment was introduced to Jersey law in March this year. A second proposed measure concerns the Re Hastings-Bass rule on trustee mistake, also a long-established principle of English and Welsh trusts law. The original rule allowed the courts to rectify a wide range of trustees' errors that caused adverse tax consequences, but in the case of Pitt v Holts, [2013] UKSC 26, the UK Supreme Court's reinterpreted it to state that a court cannot intervene unless the trustee's error was sufficiently serious as to amount to a breach of fiduciary duty.

The Guernsey committee now proposes to amend the law to reinstate the rule as it had been understood before 2013, so that the court can again set aside a trustee's decision on the grounds of inadequate consideration alone. This measure has also been enacted by several jurisdictions, including Jersey. Guernsey also proposes to legislate that the exercise of a fiduciary power with unintended adverse consequences can be declared by the court to be of no effect from the time of its exercise.

Other amendments proposed by the Guernsey committee include:
• Allowing a professional regulated trustee to receive reasonable remuneration out of trust property.
• Allowing a trustee of one trust to transact with itself in its capacity as trustee of another.
• Reducing the minimum required number of trustees from two to one.
• Providing for the automatic removal from office of a trustee who has lost capacity.
• Extending the right to vary trusts on behalf of minors and others.
• Allowing the court to make amendments to a trust for the benefit of the beneficiaries as a whole, without the beneficiaries being made parties and without being required to give their consent.

Guernsey's parliament, the States of Deliberation, will consider the draft proposals on 20 May 2026. Legislation will be needed before they can progress further.

Sources
• Guernsey Parliament Committee for Economic Development
• Mourant
• Walkers (Jersey amendments, March 2026)