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Content updated . Source-check dates are shown separately.

Crown Dependencies · Non-regulated company limited by shares

Guernsey: company privacy, registration and tax

Standard 0% company tax is not proof of maximum privacy. This research leaves unverified disclosure components unscored instead of relying on formation-agent claims.

Sources checked . Read the publication and effective dates of each rule. Comparison method.

Public recordsPublic-access rating not verified
Company profit rates
Retained profits: 0%Distributed profits: 0%
Researched company formNon-regulated company limited by shares
Prepared with AI assistance from linked primary sources. General research, not personal tax, legal or investment advice. An incorporation, a residence permission and the tax residence of a company or its owners are separate questions.

Company registration and maintenance

Official formation fee

Current complete Registry fee schedule could not be independently retrieved; obtain the official 2026 schedule rather than using an agent’s package price.

Annual state fee

Annual Registry fee and validation required; current exact fee unverified in accessible primary evidence.

Share capital

Current minimum-capital requirement not independently reverified for this baseline.

Directors

Director appointments and eligibility require current Companies Law review; do not infer confidentiality from a paid registry extract.

Shareholders

A company-held member register must be maintained; the official guidance explains public inspection, purpose particulars and a court route for improper requests.

Office / registered agent

Registered office/resident-agent and licensed-provider requirements need confirmation for the proposed structure.

Published timing

No current official processing-time promise quoted.

Registry, legislation and fee sources →

What the public can see

Directors / managersPublic accessShareholdersPublic accessBeneficial ownersNot ordinarily publicAccountsNot verified
Directors / managers

Director register is inspectable by any person for the statutory fee; protected/service-address particulars require separate attention.

Shareholders

Any person may request member-register inspection/copies for a fee, stating the purpose and recipients. The company must comply within five working days or seek court refusal for an improper purpose.

Beneficial owners

Private central register accessible to law enforcement and eligible obliged entities; legitimate-interest proposals must be rechecked.

Accounts

Current ordinary public-accounts filing status not independently reverified in accessible primary evidence.

Paid, purpose-stated inspection available to any person is treated as public in this comparison. Accounts access remains unverified, so the complete privacy rating is withheld. Authority and regulated-provider access are separate.

Public-access rating not verified. This concerns ordinary public access. It does not remove ownership disclosure to authorities, banks or regulated providers. How the rating is calculated.

Profits, company tax and distributions

Ordinary company treatment

0% standard; 10%/20% sector/income exceptions

Standard headline comparison rate

0% — before lower bands and conditional reliefs

Retained-profit comparison

0% — company layer

Distributed-profit comparison

0% — company layer, excluding owner’s tax and outbound withholding

Conditional reliefs / alternatives

10% specified financial/fiduciary activities; 20% specified utilities, property, large retail and other activities. In-scope MNE minimum-tax rules require separate review.

Distributions / withholding

Owner-level distribution and non-resident withholding treatment not independently reverified in accessible current primary sources; obtain a transaction-specific check.

Other tax conditions

Ordinary unregulated non-property company baseline only. Company income, owner income and substance are separate.

The company-tax baseline

The government’s relocation service describes 0%,10% and 20% company rates. The 0% entry is for an ordinary company outside the listed higher-rate activities; it is not a general rate for regulated financial services, local property or large retail. Owner distribution tax remains separate.

An explicit research limitation

Current official Registry and consolidated-law pages could not be retrieved. The UK Parliament’s 2026 briefing supports the non-public BO register and obliged-entity access, but it does not settle every member-register or accounts-inspection right. Those unknowns remain visible and unscored.

Primary sources and legislation

Locate Guernsey — official corporate-tax categories Guernsey Financial Services Commission — registry and annual-fee obligations Guernsey Registry — current company fees Guernsey Registry — example official public document-ordering record House of Commons Library — beneficial ownership registers in OTs and Crown Dependencies,2026 GFSC — official legislation and guidance index, Companies Law 2008 Guernsey Registry — Documents to be held at the registered office