Full Double Taxation Agreements
Partial Double Taxation Agreements

About Guernsey

Guernsey is one of the Channel Islands, and while not being part of the United Kingdom, it is a part of the Bailiwick of Guernsey, a British Crown Dependency. Guernsey uses Pounds Sterling as its currency and is situated in the same time zone as Britain, but the state is not represented in the UK parliament.

Guernsey’s global reputation as a modern finance centre is reflected in its unparalleled expertise and experience, security and stability, and high regulatory standards. Guernsey has its own tax system and a fair and competitive tax rule that meets the Organisation for Economic Co-operation and Development (OECD) standards of transparency and information exchange.

Guernsey has a favourable personal tax regime with no Capital Gains, Inheritance or Value-Added Taxes.

Advantages of Guernsey
as your Retirement Plan destination

Assets of certain non-UK pensions such as those of QROPS & QNUPS sited in Guernsey fall within the appropriate definitions laid down by HMRC and currently fall outside of the UK IHT net. That will change from April 2027 when the unused pension funds within UK registered pension schemes and QNUPS will form part of an individuals estate following death and liable to UK IHT Besides that, contributions paid to approved Retirement Annuity Contracts, such as The Soteria Aurora Pension Plan, are eligible for further features and benefits, such as:

No Income Tax on Pension Distributions for non-residents

No Capital Gains Tax

Longest standing Government in the world

Early Retirement Age - Draw Benefits from age 55

No Tax on Interest Deposits for non-residents

Common Law Jurisdiction

Guernsey Double Taxation Agreements

Guernsey has Double Taxation Agreements with 14 countries and Partial Double Taxation Agreements with 12 countries. These DTA’s establish rules to avoid double taxation of income, including pension income and property rental income, between the said countries. For exact details, please refer to https://www.gov.gg/dta.

C


Cyprus		Date of Signature of Agreement15 + 29 July 2014
Effective From4 March 2015
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E


Estonia		Date of Signature of Agreement 18 November 2019
Effective From6 August 2020
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H


Hong Kong		Date of Signature of Agreement28 March + 22 April 2013
Effective From5 December 2013
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I


Isle of Man		Date of Signature of Agreement24 January 201318 October + 12 November 2019
(Protocol)
Effective From5 July 2013 -
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J


Jersey		 19552013
Date of Signature of Agreement- 24 January 2013
Effective From1 January 19569 July 2013
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L


Liechtenstein		Date of Signature of Agreement5 + 11 June 2014
Effective From30 April 2015

Luxembourg		Date of Signature of Agreement10 May 2013
Effective From8 August 2014
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M


Malta		Date of Signature of Agreement12 March 2012
Effective From10 March 2013

Mauritius		Date of Signature of Agreement17 December 2013
Effective From30 June 2014

Monaco		Date of Signature of Agreement7 April 2014
Effective From9 May 2015
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Q


Qatar		Date of Signature of Agreement22 February 2013
Effective From11 July 2013
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S


Seychelles		Date of Signature of Agreement27 January 2014
Effective From6 October 2016

Singapore		Date of Signature of Agreement6 February 2013
Effective From26 November 2013
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U


United Kingdom 		 Consolidated19942009201520162018
Effective From 1 January 195120 July 199420 January 2009
27 November 2009		7 October 20156 December 20162 July 2018
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Guernsey Partial Double Taxation Agreements

A


Australia		Date of Signature of Agreement7 October 2009
Effective From24 August 2011
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D


Denmark		Date of Signature of Agreement28 October 2008
Effective From4 November 2009
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F


Faroes		Date of Signature of Agreement28 October 2008
Effective From15 January 2010

Finland		 Protocol
Date of Signature of Agreement28 October 20083 & 24 April 2020
Effective From11 November 2009-
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G


Greenland		Date of Signature of Agreement28 October 2008
Effective From19 November 2009
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I


Iceland		Date of Signature of Agreement28 October 2008
Effective From26 November 2009

Ireland		Date of Signature of Agreement26 March 2009
Effective From10 June 2010
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J


Japan		Date of Signature of Agreement6 December 2011
Effective From23 August 2013
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N


New Zealand		 Protocol
Date of Signature of Agreement21 July 200916 September 2019
Effective From8 November 2010-

Norway		Date of Signature of Agreement28 October 2008
Effective From5 November 2009
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P


Poland		Date of Signature of Agreement8 October 2013
Effective From1 October 2014
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S


Sweden		Date of Signature of Agreement28 October 2008
Effective From23 December 2009
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