ArticleFunds Regulation - The Investment Business Division Of The CommissionGuernseyWealth ManagementBachmann Trust Company Ltd.
ArticleTotal Expense Ratios - The Facts On Guernsey FundsGuernseyEnvironmentBachmann Trust Company Ltd.
ArticleQ&A – Substance Legislation: Scope, Tests And SanctionsThis Q&A sets out an overview of substance legislation across our jurisdictions, with particular relevance to questions about how the law came about, the scope of the law, the definitions attached to the tests involved, and sanctions for non-compliance.GuernseyFinance and BankingOgier
ArticleImagine You’re A Highly Successful Sports Star…How Guernsey is positioning itself to become the key global centre for image rights registration and management.GuernseyIntellectual PropertyCollas Crill
ArticleExempt Bodies: Substance Regulations May Still ApplyThe Income Tax (Substance Requirements)(Implementation) Regulations, 2018 as amended (the Substance Regulations) came into force on 1 January 2019 and have recently been further updated by The Income Tax...GuernseyFinance and BankingOgier
ArticleGuernsey's New Charities Legislation: Cause For ActionGuernsey has recently introduced legislation to regulate the charitable sector. The Charities etc (Guernsey and Alderney) Ordinance, 2021 brings forward changes that will impact upon most Guernsey...GuernseyCorporate/Commercial LawCarey Olsen
ArticleGuernsey Company Tax Residence And RatesGuernsey remains a popular choice of jurisdiction for corporates, providing a stable government and a transparent legislative and tax system. GuernseyCorporate/Commercial LawOgier
ArticleLimited Liability Partnerships In GuernseyA Guernsey limited liability partnership ("LLP") is a popular structure and regularly adopted by professional advisory firms and by certain fund structures. GuernseyCorporate/Commercial LawCarey Olsen
ArticleGuernsey's New Secondary Pensions Law - Key Points And FAQsGuernsey's new secondary pension law will be coming into force on 1 July 2024. It will be implemented on a phased basis over a 15 month period, beginning with the largest employers...GuernseyEmployment and HRWalkers
ArticleProtected Cell CompaniesGuernsey was the first jurisdiction to implement the protected cell company ("PCC"), doing so over 25 years ago. The PCC was originally created for use in insurance structures, although today...GuernseyCorporate/Commercial LawWalkers
ArticleGuernsey Aligns With Jersey And Isle Of Man On Approach To OECD's Pillar Two FrameworkGuernsey, Jersey and the Isle of Man (‘the Islands') have made a joint statement on their intentions in respect of the global initiative to set a minimum effective tax rate for the world's largest multinational enterprises. GuernseyFinance and BankingGuernsey Finance
ArticleGuernsey Economic Substance Extended To Certain Partnerships As From 1 July 2021In a further amendment to the economic substance regulations, The Income Tax (Substance Requirements) (Implementation) Regulations...GuernseyFinance and BankingOgier
ArticleOffshore Relocations - Moving Your Business To GuernseyWith an environment that helps business to flourish and a lifestyle that helps you reconnect with the good things in life, Guernsey is the small IGuernseyFinance and BankingOgier
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, GuernseyTaxCarey Olsen
