Northern Europe · Europe
Guernsey
Guernsey is a Northern Europe jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 0%.
Impuesto de Sociedades
0%
IRPF
20%
Ganancias de Capital
0%
IVA / GST
0%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in Guernsey is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.
20% flat income tax. 0% CIT. No VAT, no capital gains tax. Income tax cap for new HNWI residents. Similar structure to Jersey.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 0%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.
Acceso Bancario y Financiero
Account opening in Guernsey can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.
Cumplimiento y Reputación Internacional
Guernsey is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, Guernsey ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a strong proposition for founder / entrepreneur (score: 71/100). It offers a strong proposition for high net worth individual (score: 69/100).
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
Desglose de Puntuación
Puntuación por Perfil
Cada puntuación se pondera de forma distinta según el perfil. Ver metodología.
Service Providers in Guernsey
No listed providers yet for Guernsey.
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Jurisdicciones Relacionadas
Otras jurisdicciones en Northern Europe que quizás quieras comparar.
Estonia
Northern EuropeEstonia's pioneering e-Residency programme and unique deferred corporate tax model — where retained profits incur 0% tax — have attracted over 100,000 digital entrepreneurs seeking an EU-registered business environment with minimal bureaucracy.
IRPF
20%
Soc.
0%
Ganan. Capital
20%
Territorial
✗ No
Latvia
Northern EuropeIRPF
31%
Soc.
20%
Ganan. Capital
20%
Territorial
✗ No
Jersey
Northern EuropeIRPF
20%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
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