To print this article, all you need is to be registered or login on Mondaq.com.
The principal taxing statute in Guernsey is the Income Tax (Guernsey) Law 1975, as amended. There is no capital gains tax, inheritance tax, gift or wealth tax, estate duty, sales tax or value added tax in the Island. The standard rate of income tax in Guernsey is 20% and applies to both individuals and companies.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
New notification templates for cross-border services and registrations for both AIFMs and UCITS were included in regulations published in the Official Journal on 25 March 2024.
stands for undertakings for collective investment in transferable securities and designates those investment funds which have been set up in compliance...