ArticleSection 150 Occupational Pension Schemes Tax ChangesThe States of Guernsey have resolved to amend the Income Tax (Guernsey) Law, 1975.JerseyTaxCollas Crill
ArticleGuernsey To Update Corporate Tax Residence LawFollowing an announcement in Guernsey's 2019 Annual Budget, revised draft legislation updating the island's corporate tax residence law has now been published.JerseyTaxCarey Olsen
ArticleStart Asking Questions About Guernsey QROPS Now Rather Than LaterIs your client locked into a Guernsey QROPS? Our head of international pensions has a word of warning.JerseyTaxTMF Group BV
ArticleThe Paradise Papers: The Unreported FactsAmidst the publicity surrounding publication of the Paradise Papers last November, some important facts were lost.JerseyTaxDuff and Phelps
ArticleGuernsey And Jersey Issue Draft Guidance Notes For FATCA-Based ReportingOn 31 January 2014 the Crown Dependencies of Guernsey and Jersey jointly issued draft Guidance Notes (in conjunction with the Isle of Man) on the implementation of obligations arising under the intergovernmental agreements ("IGAs") signed by each island with the UK in October 2013 and with the US in December 2013. JerseyTaxCarey Olsen
ArticleGuernsey Association Of Compliance Officers To Discuss Exchange Of Information RegimesMr Harris will discuss various issues that have come up following the first reporting for FATCA on 30 June 2015.JerseyTaxCarey Olsen
ArticleGuernsey Rejects Territorial Tax Proposal In Favour Of ContinuityGuernsey has ruled out the introduction of a territorial corporate tax system following a review of its tax framework. The decision provides businesses with greater certainty by preserving the Island’s existing corporate tax regime and reinforcing its commitment to stability, predictability and international competitiveness.JerseyTaxThe Sovereign Group
ArticleGrowth In Guernsey's Fund Business Continues - New Records Set In The First HalfJerseyTaxBachmann Trust Company Ltd.
ArticleGuernsey And Jersey Re-Affirm Commitment To OECD Pillar Two ImplementationThe Crown Dependencies have re-affirmed their commitment to international tax standards and the continued value of inter-island cooperation in areas of mutual interest in international tax policy.JerseyTaxWalkers
ArticleGuernsey Signs DTA With LuxembourgA discussion on the recent double taxation arrangement between Guernsey and Luxembourg. JerseyTaxGuernsey Finance
ArticleThe Rise Of The "Zombie" And The Overhaul Of Tax On High Value Residential PropertyIn 2012, the government declared war on ‘non natural persons’ buying high-value properties.JerseyTaxCollas Crill
ArticleCrown Dependencies Release Revised Joint Guidance On Economic Substance LegislationEarlier today, the tax authorities of Guernsey and Jersey (along with the Isle of Man) released revised joint guidance on the application of each island's economic substance legislationWorldwideTaxCarey Olsen
ArticleBudget 2012: Share Transfer Duty Proposals To Close LoopholeThe States of Guernsey 2012 Budget Report contains a section advising of proposals to introduce legislation enabling the States to recover document duty at 3% on the transfer for value of any interest in any legal entity which owns, either directly or indirectly, real property in Guernsey.JerseyTaxCollas Crill
ArticleChanges To Guernsey Taxation Of Employee Share Option SchemesFrom 1 January 2026, the taxation point of share-based benefits in kind will move from the grant date to the later vesting or exercise date...JerseyTaxCarey Olsen
ArticleEscaping From Mistakes As To Tax Consequences In Guernsey – Gresh v RBC Trust Company RevisitedIn a recent decision the Royal Court has considered whether to set aside a distribution on the grounds of equitable mistake in circumstances where that mistake led to adverse UK tax consequences.JerseyTaxOgier
ArticleEnablers, Facilitators And Non-Preventors Of Offshore Tax EvasionTackling tax evasion was a hot topic during the 2015 UK election.JerseyTaxCollas Crill
ArticleGuernsey Plays Its Part In OECD Success Against Tax EvasionGuernsey Finance Chief Executive Dominic Wheatley reflects on the findings of the latest OECD tax report to world leaders.JerseyTaxGuernsey Finance
ArticleTaxation Of Guernsey FundsGuernsey does not levy any form of capital gains tax, inheritance tax or value added tax. No stamp or document duty, or transfer tax, is payable in respect of companies, JerseyTaxCarey Olsen