Guernsey International Companies

The Income Tax (International Bodies) (Guernsey) Law, 1993 introduced the "International Company" which allows individuals and international corporations to use a Guernsey based entity on a tax efficient basis.

Although an International Company is treated as resident for the purposes of the Income Tax Law and must comply with the law, for example, in the computation of business profits, it does not pay the standard 20% rate of tax. The percentage of tax paid is discussed with the Income Tax Authority and agreed at a rate above zero but not more than 30%.

International Company status is available to Guernsey incorporated companies owned by non-residents of the Island, to companies incorporated elsewhere, to branches of foreign companies and to limited partnerships.