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Guernsey foundations are treated as tax neutral in Guernsey. Tax advice is recommended on how the foundation might be treated in the founder’s, council members’ and beneficiaries’ own country of residence for tax purposes.

  • Offshore Income Tax Exemption
  • Offshore capital gains tax exemption
  • Offshore dividends tax exemption
  • CFC Rules
  • Thin Capitalisation Rules
  • Patent Box
  • Tax Incentives & Credits
  • Property Tax
  • Wealth tax
  • Estate inheritance tax
  • Transfer tax
  • Capital duties
  • 0% Offshore Income Tax Rate
  • 0% Corporate Tax Rate
  • 0% Capital Gains Tax Rate
  • 0% Dividends Received
  • 0% Dividends Withholding Tax Rate
  • 0% Interests Withholding Tax Rate
  • 0% Royalties Withholding Tax Rate
  • 2 Losses carryback (years)
  • Indefinitely Losses carryforward (years)
  • 20% Personal Income Tax Rate
  • 0% VAT Rate
  • 0 Tax Treaties

Country details

St Peter Port
e n , f r

The Bailiwick of Guernsey is a dependency of the British Crown located in the English Channel, specifically to the west of the coasts of Normandy, France.

The territory comprises the island of Guernsey (which forms the largest part) and its neighboring islands Alderney (2400 inhabitants), Sark (610 inhabitants) and Herm (60 inhabitants), as well as other very small islands such as Jethou, Brecqhou, Burhou, Lihou, and other islets.

Guernsey is part of the Channel Islands archipelago together with the Jersey Bailiwick. Although his defense is the responsibility of the United Kingdom the bailiwick is not part of it, but a possession of the British Crown.

Its population is about 65,000 inhabitants, of which 17,000 live in its capital, Saint Peter Port.

The native population has as its mother tongue French, more exactly a subdialect of the Norman dialect. However, the most widely used language today is English.

Its official currencies are the Guernsey Pound (GGP)) and the Pound sterling (GBP).

The head of state is the British Queen Elizabeth II of the United Kingdom represented by the lieutenant governor.

The Guernsey Parliament officially called the Deliberative States and chaired by the Bailiff, are composed of 45 deputies, elected in districts of one or more representatives every four years. There are also two representatives of Alderney, an independent dependency of the Bailiwick, but Sark does not send any representative. There are also two non-elected members, both appointed by the monarch as legal officers and without a vote.

About a third part of its gross national product is supported by financial services (banking, fiduciary, captive insurance, and fund management). Other traditional sources of income are agriculture, tourism, optical, engineering and horticulture, mainly tomatoes and cut flowers. Major imports include coal, gas, oil, electricity, machinery, and equipment.


We can help you incorporate a Foundation in Guernsey.
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