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Guernsey Business, Taxation and Offshore Information

Guernsey Not in EU Fiscal Area

The island of Guernsey, one of the Channel Islands between England and France, is a British Crown dependency although in practice is it self governing. Britain is responsible for its external affairs including negotiations with the European Union; under the UK's accession treaty with the EU, Guernsey forms part of the single market but is outside the EU fiscal area. Guernsey does not generally enter double-tax agreements, but has treaties with the UK and Jersey.

Economy Buoyant But Guernsey Is Full Up!

Guernsey has a buoyant economy dominated by the finance sector. Unemployment is very low. The political stability in Guernsey together with its consistently low tax status and its international reputation as an important financial centre make it an attractive prospect to foreign investors and workers. To protect the island's limited resources the government tends to discourage labour-intensive inward investment that is controlled by non residents. There are no investment grants or incentives, but electronics and other knowledge-based industries have been encouraged. More »


Guernsey Knowledge Base

Guernsey: Country and Foreign Investment
A quick overview of Guernsey - its history, geography, and business advantages.
Guernsey Executive Summary »
Guernsey Geography »
Guernsey Population, Language and Culture »
Guernsey Government »
Guernsey - The Edwards Report »
Guernsey Economy and Currency »
Guernsey Entry and Residence »
Guernsey Business Environment »
Guernsey Relationship with the EU »
Guernsey Import of Foreign Capital »
Guernsey The Channel Islands Stock Exchanges »

Guernsey: Types of Company
A look at various types of company in Guernsey, providing options to suit different business needs.
Guernsey Company Introduction »
Guernsey Private Company Limited by Shares »
Guernsey Company Limited by Guarantee »
Guernsey Exempt Investment Schemes »
Guernsey Exempt Insurance Companies »
Guernsey Branch of Overseas Company »
Guernsey General Partnership »
Guernsey Limited Partnership »
Guernsey Trusts »
Guernsey International Trusts »

Guernsey: Offshore Business Sectors
The key sectors of Guernsey's offshore economy.
Guernsey Offshore Business Introduction »
Guernsey Trade Marketing and Distribution »
Guernsey Trust Management »
Guernsey Offshore Banking »
Guernsey Investment Funds Management »
Guernsey Insurance »

Guernsey: E-Commerce
A description of how e-commerce operations are enabled in Guernsey, and how the offshore tax regime can best be utilised for e-commerce.
Guernsey E-Commerce Introduction »
Guernsey Telecommunications Providers »
Guernsey ISP & Hosting Services »
Guernsey E-Commerce Applications »

Guernsey: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Guernsey and the criterion required for obtaining offshore tax status.
Guernsey Offshore Introduction »
Guernsey Forms of Offshore Operation »
Guernsey Tax Treatment of Offshore Operations »
Guernsey Taxation of Foreign Employees of Offshore Operations »
Guernsey Exchange Control »
Guernsey Offshore Activities »
Guernsey Employment and Residence »

Guernsey: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Guernsey.
Guernsey Table of Statutes »
Guernsey Money Laundering Law »
Guernsey Trust Law »
Guernsey Banking Law »
Guernsey Insurance Law »
Guernsey Investment Fund Law »

Guernsey: Labour Regulation
An analysis of employment law, industrial relations, and social security schemes in Guernsey.
Guernsey Regulatory Environment »
Guernsey Social Security »

Guernsey: Domestic Corporate Taxion
A guide detailing the scope and rate of taxes affecting companies in Guernsey.
Guernsey Corporate Tax Introduction »
Guernsey Scope of Income Tax »
Guernsey Income Tax Rates »
Guernsey Calculation of Taxable Base »
Guernsey Taxation of Trust »
Guernsey Taxation of Partnerships »
Guernsey Taxation of Insurance »
Guernsey Filing Requirements and Payment of Tax »
Guernsey Withholding Tax »

Guernsey: Personal Taxation
An overview of applicable taxes for individuals in Guernsey.
Guernsey Personal Tax Introduction »
Guernsey Residence and Liability for Taxation »
Guernsey Income Tax »
Guernsey Dwellings Profit Tax »
Guernsey Customs Duties »

Guernsey: Double Tax Treaties
Treaties and international agreements that Guernsey has in place, to mitigate the effects of double taxation.
Guernsey Tax Treaty Introduction »
Guernsey International Agreements »

Guernsey: Related Information
Other useful information pertinent to Guernsey.
Guernsey International Law »
Map of Guernsey »