184 results found

Guernsey is one of the world's largest offshore finance centres, with a thriving funds industry. Over 1,400 investment funds and sub-funds are currently administered in the island.

A trust is created when the legal ownership of property is transferred to or vested in a trustee who thereafter is required by law to manage and administer the property for the benefit of beneficiaries...

A trust is a legal and equitable relationship pursuant to which a person, called a trustee, is required to hold and manage property in the best interests of another person or other persons, called beneficiaries.

This briefing summarises certain key aspects of Guernsey taxation law for the calendar year 2023. Topics covered include corporate income tax, personal income tax, withholding tax...

Employee Benefit Trusts (EBTs) have been a feature of the Guernsey trust landscape for many years now. EBT is something of an umbrella term that can be used to describe lots of different styles...

Companies list securities as an efficient means of raising capital: investors choose listed securities because of the additional shareholder protection and liquidity. Investors looking for liquidity turn naturally to London. In the recent past smaller exchanges in Dublin and Luxembourg have developed niche markets but over the next year legislative and regulatory changes in the EU and the Channel Islands will significantly enhance the advantages of listing outside of the EU on the Channel Island

This briefing summarises certain key aspects of Guernsey taxation law for the calendar year 2024.

This Guide is a summary of the law and procedures relating to Limited Partnerships in Guernsey.

A summary on the Guernsey independent system and law of taxation.

This document summarises certain key aspects of Guernsey taxation law for the calendar years 2025 and 2026.

Briefing Summary:This document summarises certain key aspects of Guernsey taxation law for the calendar years 2025 and 2026.

This guide to Guernsey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic...

This guide to Guernsey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction...

This guide to Guernsey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable...

Like other offshore jurisdictions, Guernsey will be implementing new legislation introducing economic substance requirements for companies in Guernsey.

The Bailiwick of Guernsey comprises a number of islands including Guernsey, Alderney and Sark. Succession laws in each of these three islands differ.