Guernsey Double Tax Agreements

Previously, Guernsey did not normally have tax treaties for political reasons. However, on 12 March 2012, the island signed a double taxation agreement with Malta. Guernsey now has a total of 13 comprehensive double taxation treaties, as shown in the following table: If you need more information on the new DTAs between the UK and crown dependencies, please contact your usual Dixcart contact or the Dixcart office in Guernsey: or isle of Man: Last Monday, representatives of the governments of Jersey, Guernsey and the Isle of Man signed the new agreements that significantly improve and modernise the Crown Dependencies` DTAs with Britain. These DTAs comply with new international tax standards, which are largely in line with the OECD Model Tax Agreement, and cover several of the Base Erosion and Profit Shifting (beps) measures. In addition, Guernsey has double taxation treaties in force, with the following powers: Guernsey has concluded double taxation treaties with a number of countries providing either for tax exemptions in one country or for exemption from double taxation by credit. Any employee working in Guernsey must register with Guernsey Social Security. In 2020, employees will be subject to contributions equivalent to 6.6% of their gross salary, limited to GBP 823.68 per month. Employer contributions of 6.6% of gross salary are capped at GBP 823.68 per month. Reciprocal agreements with certain jurisdictions allow a temporarily seconded person to continue to pay contributions in his or her country of origin. Guernsey has signed Tax Information Exchange Agreements (TIEAs) with 60 jurisdictions and comprehensive double taxation agreements (DTAs) with Cyprus, Hong Kong, the Isle of Man, Jersey, Liechtenstein, Luxembourg, Malta, Mauritius, Monaco, Qatar, Seychelles, Singapore and the United Kingdom. Taxes paid in these jurisdictions, with the exception of those paid on dividends or interest on bonds, are permitted as an account of Guernsey income tax payable. A person residing in Guernsey (but not being alone or primarily resident) may choose to become related only to Guernsey (subject to a minimum fee of GBP 30,000) without benefiting from allowances, reliefs or deductions.

They are also subject to Guernsey income tax on their worldwide income, with allowances, reductions and deductions (including double tax breaks). The new double taxation treaties with the UK have been saved An exclusively or primarily resident nature will be taxable on its worldwide income with appropriate allowances, reliefs and deductions (including double tax breaks). Alternatively, a natural person, single or primarily resident, may choose to pay taxes in accordance with the GBP 260,000 tax ceiling on worldwide income (subject to a ceiling of GBP 130,000 not originating in Guernsey); only income from land and buildings in Guernsey is taxed above this ceiling. As early as the 1950s, the original double taxation agreements (“DTAs”) between the United Kingdom and the Crown Dependencies came into force and have remained broadly the same ever since. . In early July 2018, three new double taxation treaties (DTAs) were announced between Great Britain and the Crown Dependencies (Guernsey, Isle of Man and Jersey). The three DTAs (of each of the islands) are identical, which was one of the main objectives of the British government. Employment/self-employment (including benefits in kind), bank interest, capital income and rental income. Guernsey`s income is taxed on an income basis.

A non-resident person is only subject to Guernsey tax on income generated or generated in Guernsey, with the exception of dividends, and Guernsey income is taxed on an income basis. .

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