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ARTICLE · 30 OCTOBER 2025

Recent Changes To Charities Law In Guernsey

Collas Crill
Collas Crill
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Collas Crill

Collas Crill

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On 31 October 2025 a new regulation will come into force introducing an important change for certain charities and non-profit organisations (NPOs) operating in Guernsey and Alderney.

GuernseyCorporate/Commercial Law
Libby Oliver
Libby Oliver
Angela Calnan
Angela Calnan
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On 31 October 2025 a new regulation will come into force introducing an important change for certain charities and non-profit organisations (NPOs) operating in Guernsey and Alderney.

How is Guernsey's charities law changing?

The change is effected through Regulation No. 73 - The Charities etc. (Amendment) (Guernsey and Alderney) Regulations 2025, which amends section 10(3) of The Charities etc. (Guernsey and Alderney) Ordinance, 2021.

Under Regulation 73, a charity or NPO that carries out an activity falling within Guernsey's economic substance regime for tax purposes will be required to register with the Guernsey Registry, even if it was previously exempt.

Guernsey's economic substance regime requires entities deriving income from certain 'relevant activities' to demonstrate that they have sufficient substance. This includes ensuring that such activities are directed and managed in Guernsey and that the entity has adequate employees, premises,

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