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Island of Guernsey.


The Island of Guernsey is the second largest of the Channel Islands, situated in the English Channel, West of the Normandy peninsula. It has its own government and legislature. Laws, including those relating to taxation, are specific to Guernsey.

Guernsey remains outside the EU but has a right to free movement of goods and trade and can best be described as 'in but effectively out'.

Independence in legislative and fiscal matters, together with a first class legal infrastructure, ensures a comprehensive and sound framework of up to date flexible legislation.

The Island's finance sector is dynamic, innovative and service-oriented and works with an independent Regulator to high international standards. Banking, investment management, insurance and fiduciary professionals provide a global service to corporate and private clients.

Guernsey has a skilled workforce, and its finance sector professionals are qualified to UK institutional standards.

Guernsey legal practitioners are qualified as English barristers or solicitors and most are additionally qualified as Advocates of the Royal Court in Guernsey. All the "big four" international auditing firms have offices on the Island, together with several local independent UK qualified accountants.

Since the first captive insurance company was formed in Guernsey in 1922 the Island has become the leading captive insurance domicile in Europe.

In 2006 Guernsey pioneered the protected cell company (PCC) which became a popular tool for a range of financial services businesses and recently the Island introduced the innovative incorporated cell company (ICC) concept, and foundations.

The Island is also home to the Channel Islands Stock Exchange, upon which are listed the shares of over 2,500 companies.

English speaking, with a centuries-old tradition of political stability and good governance, Guernsey is in the same time zone as the UK and has frequent air links to London, other UK airports.

Guernsey has no VAT, death duties, inheritance taxes, capital gains, transfer or wealth tax.

Guernsey has introduced zero basic rate corporation tax on profits arising on most business carried out on the Island. This move has attracted international trading groups to Guernsey and Hansard has assisted in establishing the management and control of certain members of such groups in the Island.

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