Guernsey Guide: Legal, Regulatory, Transparency And Supervisory Framework

Introduction

This briefing explains Guernsey's adoption of rigorous international tax and regulatory standards, which, in conjunction with its local tax law, make it an ideal location for investment funds and other investment vehicles. Guernsey is a leading global finance centre with a top-tier finance industry. With over 800 years of independence, Guernsey is a politically stable and secure jurisdiction that facilitates investment in a tax-neutral environment whilst maintaining best-in-class regulatory standards.

Guernsey is a tax-efficient jurisdiction

As a Crown Dependency, Guernsey enjoys significant autonomy from the United Kingdom ("UK"). With this comes the ability for the Island to self-administer many of its internal affairs, as well as its international relationships with foreign jurisdictions and economic blocs (with the UK's consent). Consequently, Guernsey's tax regime is entirely independent and distinct from that of the United Kingdom.