The International Tax Planning Association
Guernsey/Alderney
 

 
Jurisdiction Editor: Michael Betley
Trust Corporation of the Channel Islands Limited, PO Box 665, Roseneath,
The Grange, St. Peter Port, Guernsey GY1 3SJ
Fax: +44 1481 730460
e-mail: michael.betley@trustcorpci.com
 
Guernsey - the laws apply to Guernsey only
  • Companies (Guernsey) Law 2008
  • Companies (Transistional Provisions) Regulations, 2008
  • Electronic Transactions Act, 2000
  • Electronic Transactions (Exemption) Order, 2001
  • Guarantee Companies Ordinance, 1997
  • Income Tax (Exempt Bodies) (Guernsey) Ordinances 1989, 1992 & 1996 (as amended, 1997)
  • Income Tax (Exemption of Benefits) Ordinance, 1995 (as amended, 1998)
  • Incorporated Cell Companies Ordinance, 2006
  • Incorporated Cell Companies (Fees for Insurers) Regulations, 2006
  • Insurance Business (Financial Guarantee - Special Provisions) (Guernsey) Law, 1996 (as amended, 2002)
  • Limited Partnerships (Guernsey) Law, 1995 (as amended, 1997)
  • Limited Partnerships (Application of Audit Requirements) Regulations, 2005
  • Migration of Companies Ordinance, 1997 (as amended, 2006)
  • Partnership (Guernsey) Law, 1995
  • Protected Cell Companies Ordinance, 1997 (as amended, 2006)
  • Protected Cell Companies (Prescribed Company) Regulations, 2005
  • Regulation of Fiduciaries, Administration Businesses and Company Directors Law, 2000 (as amended, 2003)
  • Trusts (Guernsey) Law, 2007
Alderney - the laws apply to Alderney only
  • Companies (Alderney) Law 1994 (as amended, 2001)
  • Companies (Fees) Regulations, 1995
  • Companies (Alderney) Law (External Companies) Ordinance, 1998
  • External Companies (Exempted Companies) Regulations, 1998
  • External Companies (Fees) Regulations, 1998
Guernsey and Alderney - the laws apply to both
  • Banking Supervision (Bailiwick of Guernsey) Law, 1994 (as amended, 2003)
  • Control of Borrowing (Bailiwick of Guernsey) Ordinances 1959 - 2003
  • Foreign Tax (Retention Arrangements) (Guernsey and Alderney) Law, 2004
  • Foreign Tax (Retention Arrangements) (Guernsey and Alderney) Ordinance, 2005
  • Income Tax Law, 1975 (as amended, 2008)
  • Insurance Business (Bailiwick of Guernsey) Law, 2002
  • Protection of Depositors, Companies and Prevention of Fraud (Bailiwick of Guernsey) Laws, 1969
  • Protection of Investors (Bailiwick of Guernsey) Law 1987 to 1988 (as amended, 2003)
  • Protocol 3 to the Treaty of Accession

Tax Treaties
  • United Kingdom

Tax Information Exchange Agreements
  • Denmark
  • Faroe Islands
  • Finland
  • Greenland
  • Iceland
  • Netherlands
  • Norway
  • Sweden
  • United States
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