Guernsey:
Individuals Taking Up Residence in Guernsey - Employee Taxes
06 April 1998
KPMG
To print this article, all you need is to be registered or login on Mondaq.com.
Details of the basis of taxation of individuals are covered in chapter 9. Employers must make monthly deductions from employees' salaries and quarterly remittances to the Guernsey tax authorities under the Employees' Tax Instalment Scheme (ETI). Professional advisers may be useful in assisting non Guernsey staff in making their returns of taxable income and claims for allowances and relief.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
New notification templates for cross-border services and registrations for both AIFMs and UCITS were included in regulations published in the Official Journal on 25 March 2024.
stands for undertakings for collective investment in transferable securities and designates those investment funds which have been set up in compliance...
In a new series of briefings from our Investment Funds team in Luxembourg, we'll be summarising the upcoming changes to the Alternative Investment Fund Managers Directive (AIFMD).