Guernsey: Corporate Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Pillar Two In Guernsey

The OECD's Two-Pillar Solution to the global risks posed by base erosion and profit shifting in a digital economy ("Pillar Two") saw the introduction of global minimum tax rules designed...

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Carey Olsen

Reinsurance And ILS

Guernsey Finance serves as a joint government and industry initiative dedicated to promoting and connecting Guernsey as a leading international finance centre. The organization operates from its registered office at Somers House in St Peter Port, facilitating the island's position in global financial markets.

Guernsey Insurance

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Guernsey Finance

Summary Of Guernsey Taxation

This document summarises certain key aspects of Guernsey taxation law for the calendar years 2025 and 2026.

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Carey Olsen

Guernsey And International Tax And Regulatory Standards

Guernsey's tax policy is underpinned by strong general anti-avoidance rules and the adoption of a number of international tax standards.

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Carey Olsen

Guernsey Family Investment Companies: A Flexible Wealth Management Solution

Worldwide Commercial

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Dixcart Group Limited

Guernsey Adopts OECD's Global Minimum Tax Rate Of 15%

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Walkers

An Introduction To Guernsey Foundations: Key Features And Benefits

Worldwide Commercial

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Dixcart Group Limited

Guernsey Trusts – Trust Creation And Practical Uses For Estate And Succession Planning

Guernsey Commercial

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Dixcart Group Limited

Guide To Incorporating A Guernsey Company For A Guernsey Resident

Worldwide Immigration

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Dixcart Group Limited

Understanding Guernsey Trust Structures: A Guide By Dixcart Guernsey

Guernsey Commercial

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Dixcart Group Limited

Incorporating A Guernsey Company

Guernsey Commercial

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Dixcart Group Limited

Guernsey Announces Further Details Of OECD Pillar Two Implementation

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Walkers

Guernsey And Jersey Re-Affirm Commitment To OECD Pillar Two Implementation

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Walkers

Summary Of Guernsey Taxation

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Carey Olsen

Building Pension Systems For Island Nations: Lessons From Guernsey And Beyond

Guernsey Employment

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The Sovereign Group

Tribunal Issues Landmark Decision On Disability Discrimination And Unfair Dismissal In Guernsey

Guernsey Employment

CO

Carey Olsen

Five Years Of FINMA Supervision: What It Means For Swiss Trustees And Their Clients

Guernsey Finance

Praxis

GIFA Strengthens Industry Messaging To Support Off Island Promotion Of Guernsey Funds

Guernsey Finance

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Guernsey Finance

Summary Of Guernsey Taxation

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Carey Olsen

Crown Dependencies Agree Joint Approach To OECD Pillar Two Framework

The governments of Guernsey, Jersey and the Isle of Man announced on 19 May that they had agreed on a joint approach to implement the OECD's Pillar Two framework to ensure certainty for businesses in each of the three jurisdictions.

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The Sovereign Group

Guernsey Aligns With Jersey And Isle Of Man On Approach To OECD's Pillar Two Framework

Guernsey, Jersey and the Isle of Man (‘the Islands') have made a joint statement on their intentions in respect of the global initiative to set a minimum effective tax rate for the world's largest multinational enterprises.

Guernsey Finance

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Guernsey Finance

Crown Dependencies Announce Joint Approach To Pillar Two Framework

On 19 May 2023, Treasury Ministers from Guernsey, Jersey and the Isle of Man announced that they have agreed on a joint approach to the implementation of the Organisation for Economic Co-operation and Development's...

European Union Tax

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Carey Olsen

ATAD 3, QAHC And Why Jersey Structures Work For Both

On 1 April 2022, the Qualifying Asset Holding Companies ("QAHC") regime, the latest innovation in the UK's corporate tax landscape, came into effect for UK tax resident companies.

European Union Tax

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Carey Olsen

New UK Funds Regime Presents Guernsey Opportunity

European Union Finance

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Carey Olsen

Have UK Tax Reforms For Holding UK Real Estate Affected The Use Of Guernsey Structures?

DG

Dixcart Group Limited

Assessing The Growing Demand To Migrate To Guernsey

Guernsey Finance

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Guernsey Finance

Economic Substance, Corporate Tax Residence And The Implications Of Coronavirus (COVID –19) In Guernsey

Guernsey Commercial

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Ogier

Summary Of Guernsey Taxation - 23 January 2020

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Carey Olsen

Summary Of Guernsey Taxation

CO

Carey Olsen

Guernsey Always A Home For Captive Substance

European Union Insurance

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Guernsey Finance

Guernsey Substance Requirements Update – Foundations

Guernsey Commercial

CO

Carey Olsen

Changes To Guernsey's Corporate Tax Residence Rules

CO

Carey Olsen

Guernsey To Update Corporate Tax Residence Law

CO

Carey Olsen

Guernsey Always A Home For Captive Substance

When I arrived in Guernsey from London in 1995, it was as part of the upskilling of the insurance industry here in response to changing sensitivities of the UK taxman.

European Union Insurance

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Guernsey Finance

Guernsey Substance Requirements Update – Foundations

Amendments to Guernsey's new substance regulations, which came into effect on 1 January 2019, have provided much needed clarity regarding the treatment of Guernsey foundations.

Guernsey Commercial

CO

Carey Olsen

Changes To Guernsey's Corporate Tax Residence Rules

Guernsey's rules on corporate tax residence changed at the beginning of 2019 following amendments to its existing tax law brought into effect by a combination of the Income Tax

CO

Carey Olsen

Guernsey To Update Corporate Tax Residence Law

Following an announcement in Guernsey's 2019 Annual Budget, revised draft legislation updating the island's corporate tax residence law has now been published.

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Carey Olsen

Guernsey's New Substance Requirements - Application To The Funds Industry

CO

Carey Olsen

Carey Olsen Welcomes News From Italy

Following on from numerous representations made to the Italian authorities, neither Guernsey nor Jersey will be listed on any Italian 'black list' from 1 January 2016.

European Union Tax

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Carey Olsen

Investment Management - Setting Up And Operating In Guernsey - 25 March 2015

This briefing has been prepared for the assistance of investment managers primarily considering carrying on investment management from Guernsey.

Guernsey Wealth Mgt

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Ogier

Guernsey Issues Regulations To Implement FATCA-Based Reporting

Guernsey has published regulations to implement and enable the administration and enforcement of the intergovernmental agreements entered into with the UK and the U.S.

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Carey Olsen

QROPS - Looking For New Solutions

Another twist in the on-going saga of HMRC and QROPS rules has resulted in a refocusing of where the responsibility lies in ensuring that a QROPS scheme meets requirements.

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Carey Group

2013 Budget Update

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Collas Crill

The Guernsey Company – An Overview Of The Different Types Available

Guernsey Wealth Mgt

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Blenheim Fiduciary Group Limited

The Guernsey Company – Still A Flexible Planning Tool

Guernsey Wealth Mgt

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Blenheim Fiduciary Group Limited

Tax Regimes May Change But Guernsey´s Attractions Don’t Fade

Guernsey Wealth Mgt

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Guernsey Finance

Advantages of Listing on The Channel Islands Stock Exchange

Guernsey Wealth Mgt

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Mourant Ozannes

Guernsey Strategy

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Bachmann Trust Company Ltd.

The Closing Window

Guernsey Wealth Mgt

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Bachmann Trust Company Ltd.

Employee Benefit Trusts – Still a Useful Vehicle?

Guernsey Wealth Mgt

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Bachmann Trust Company Ltd.

Anti-Money Laundering Procedures In Guernsey

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Carey Langlois

Benefits Of Guernsey As A Trust And Company Offshore Jurisdiction

Guernsey Wealth Mgt

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Bachmann Trust Company Ltd.

Do I Need A Protector?

Guernsey Wealth Mgt

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Bank of Butterfield

Offshore ESOPS For UK Companies

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Bank of Butterfield

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Bank of Butterfield

Locating Your Trust Offshore

Guernsey Anti-trust

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Bank of Butterfield

Offshore Trusts - A Case For Discretion

Guernsey Environment

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Bank of Butterfield

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