Guernsey on Corporate Tax

Guernsey adopts OECD's 15% global minimum tax (Pillar 2) for multinational enterprises earning €750M+ annually, effective FY2025, ensuring compliance via top-up taxes for low-tax profits.

Guernsey has long been a reputable jurisdiction for wealth management, and in recent years, its offering has expanded beyond trusts to include Foundations.

Further to the previous article regarding the basics of Guernsey Trust Structuring we look to explore the practical uses of Trusts and detail case studies where Trusts are used as an effective tool for Estate and Succession Planning, and Asset Protection.