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Guernsey: Law of Offshore

Table of Statutes

This is a non-exhaustive list of the main Guernsey statutes affecting offshore and non-resident business. The statutes are listed in alphabetical order – click on the statute for a fuller description of the statute, the legal regime it forms part of, or in some cases the text of the law.

Banking Supervision (Bailiwick of Guernsey) (Amendment) Law, 2003
Collective Investment Scheme Rules 1988
Companies (Guernsey) Law 1994
Companies (Guernsey) Law 2008
Company Security (Insider Dealing) (Guernsey) Law 1996
Criminal Justice (Proceeds of Crime) (Bailiwick of Guernsey) Regulations, 2002
 
Financial Services Commission (Guernsey) Law 1986 
Gambling (Betting) (Alderney) Ordinance 1999 
Guarantee Companies Ordinance 1997
Immigration Act 1991 (UK)
Income Tax (Guernsey) Law 1975 
Insurance Business (Guernsey) Law 1986
Insurance Business (Bailiwick of Guernsey) Law, 2002
Insurance Managers and Insurance Intermediaries (Bailiwick of Guernsey) Law, 2002 

Limited Partnerships (Guernsey) Law 1995
Migration of Companies Ordinance 1997
Partnership (Guernsey) Law 1995
Protected Cell Companies Ordinance 1997

Protected Cell Companies (Special Purpose Vehicle) Regulations 2001
Protection of Investors (Guernsey) Law 1987 
Trusts Law (Guernsey) 1989
Trusts (Guernsey) Law, 2007 
Regulation of Fiduciaries and Administration Businesses (Guernsey) Law 2000

In April 2009, it was announced that Guernsey had launched the Island’s first legal resources website. The site is the result of a joint initiative between Guernsey’s Royal Court and the Law Officers of the Crown and provides access to a comprehensive collection and database of Guernsey’s legal material:

  • Guernsey laws, including consolidated versions and recent changes
  • Unreported judgements
  • Guernsey Law Reports
  • Guernsey Law Journal and the Jersey and Guernsey Law Review

“The launch of this site is an extremely positive development for Guernsey as a leading international finance centre,” said Peter Niven, Chief Executive of Guernsey Finance – the promotional agency for the Island’s finance industry – said at the time.

“Guernsey prides itself on having modern legislation, especially for financial services like the new Trusts Law and new Company Law that we introduced last year and we now have all this available in a user-friendly online resources centre."

“Having such a comprehensive ‘one stop shop’ will make accessing materials a much more streamlined process for anyone wanting information on Guernsey’s legal framework. The resources will be of particular benefit to lawyers and other intermediaries who now at the touch of a button will be able to see exactly what Guernsey can offer their clients.”

Guernsey features alongside the likes of the United Kingdom and the United States on the OECD’s ‘white list’ that was published at the conclusion of the G20 summit in London at the start of April and was ranked 12th in that year's Global Financial Centres Index (GFCI) which was published in March 2009.

 

 

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