Guernsey Tax Changes for 2019

As part of the 2019 Budget, several tax changes have been introduced in Guernsey for 2019 as approved through different amending ordinances in November and December 2018. Changes include:

• An extension of the 10% company intermediate income tax rate to:
  • Income from the regulated activity of operating an investment exchange; and
  • Income from compliance and other related activities provided to regulated financial services businesses (such as advising on corporate governance, risk management and …