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The Guernsey government is due to bring in new regulations which impose an economic substance test for Guernsey tax-resident companies to meet the requirements of the EU Code of Conduct Group.

The Guernsey government has approved new regulations which impose an economic substance test for Guernsey tax-resident companies to meet the requirements of the EU Code of Conduct Group.

This briefing note explains the distinction between the concepts of dividends and distributions before setting out the main steps involved in paying out dividends and distributions...

At Collas Crill we have seen an increase in the use of the PCC as an effective tool for clients looking to effectively manage a portfolio of diverse assets.

Guernsey's new Substance Requirement Law is enhancing the island's international compliance even further, says Trust Corporation International Chairman Michael Betley in eprivateclient's 2019 Guernsey Report, A Global Island.

An effective corporate governance framework plays a vital role in ensuring the longevity and resilience of private client structures.

Guernsey has updated the Companies (Guernsey) Law, 2008 (the "Companies Law") with effect from 1 May 2021. This update introduces a number of practical changes which make the Companies

For many years the movement of a company's jurisdiction of registration has been driven by the degree of success, that International Finance Centres (IFCs) have achieved in implementing international standards.

Guernsey is one of the world's largest offshore finance centres with a thriving funds industry.

Originally designed for use in the captive insurance sector, the protected cell company has established itself as a go-to-solution for myriad of different uses in the 25 years since its creation.

Historically, Guernsey's insolvency law had limited operational provisions (compared to English law) and was largely developed by a bespoke and flexible application of common and customary...

Recognition of UK insolvencies in Europe after Brexit[1] is navigating uncertain waters. Following the completion of Brexit, the UK has left parts of the EU's private

Some firms have grown quickly and/or been acquisitive in recent years.

Guernsey is a leading domicile for funds, with more than 50 years of experience in the formation, administration and cross-border distribution of investment funds.

The life sciences and healthcare sector faces unprecedented shareholder activism, with 31 campaigns launched in 2025 representing 12% of a record-breaking 255 total worldwide campaigns.

This briefing note explains the distinction between the concepts of dividends and distributions before setting out the main steps involved in paying out dividends and distributions under The Companies (Guernsey) Law.