285 results found

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...

The recent proliferation of crypto-assets and its uses have transformed the international financial landscape, offering innovative opportunities for payments...

The Bailiwick of Guernsey comprises three main islands: Guernsey, Alderney and Sark. Alderney and Sark are dependencies of Guernsey but have certain legislative powers of their own. The Bailiwick is not part of the United Kingdom and therefore is not represented in the UK Parliament. Acts of Parliament do not apply in the Bailiwick unless extended by Order in Council.

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...

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

Private trust companies ("PTCs") have been widely used in international structured finance transactions for many years and they are now increasingly being used by high net-worth private clients...

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

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

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

Briefing Summary:AIFMD II introduces substantial new obligations for EU AIFMs, but these do not apply to Guernsey managers except for expanded reporting requirements.

Guernsey has its own 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.