Umzug nach Guernsey: Steuern, Aufenthalt und Leben
So werden Sie in Guernsey steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 5 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Guernsey the top income tax rate is 20%, dividends are taxed at up to 20% and companies pay 0% corporate tax. Newcomers may use a special regime (1%): 20% flat personal; tax capped at GBP 160k on non-Guernsey income or GBP 320k worldwide. New residents buying Open Market property (≥ GBP 50k duty) cap all tax at GBP 60k for 4 years. 0% CIT (10/20% for banks, utilities, property).
How to move and become tax resident
To become tax resident in Guernsey you need at least 91 days a year (91 days in calendar year (or 35 days + ≥365 days over prior 4 yrs)). The typical route is Guernsey Entrepreneur visa (£200k in own business) + Open Market housing: ≥£200k invested in a Guernsey business you control and work in full-time; Open Market Part A home; Investor visa no longer offered There are 5 open residence programmes in Guernsey — see the list below.
Living there
St Peter Port has a temperate oceanic climate with winter highs around 8.5 °C and summer highs around 19.5 °C.
Key facts
| Höchste Einkommenssteuer | 20% |
|---|---|
| Dividendensteuer | 20% |
| Gewinnsteuer | 0% |
| Sonderregime für Zuzüger | 1% — 20% flat personal; tax capped at GBP 160k on non-Guernsey income or GBP 320k worldwide. New residents buying Open Market property (≥ GBP 50k duty) cap all tax at GBP 60k for 4 years. 0% CIT (10/20% for banks, utilities, property). |
| Steuerliche Ansässigkeit | nach 91 Tagen — 91 days in calendar year (or 35 days + ≥365 days over prior 4 yrs) |
| Typischer Aufenthaltsweg | Guernsey Entrepreneur visa (£200k in own business) + Open Market housing — ≥£200k invested in a Guernsey business you control and work in full-time; Open Market Part A home; Investor visa no longer offered |
| Klimatyp | temperate oceanic · 8.5° / 19.5° (St Peter Port) |
Aufenthaltsprogramme in Guernsey
Aktive Programme
- Open Market residence (Open Market Resident Certificate) — other · 2026-10
- Entrepreneur visa — Investition CHF 214'000 · 2026-10
Main residence route for non-British HNWIs per Locate Guernsey
- Income tax caps (Open Market new-resident cap & standard caps) — specialTax · 2026-10
Cap amounts indexed annually (2025/26 figures may be slightly higher)
- Employment Permit (Short/Medium/Long Term) + work visa — employment · 2026-10
- Family visa (spouse/partner/child of settled person) — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Guernsey to become tax resident?
nach 91 Tagen. 91 days in calendar year (or 35 days + ≥365 days over prior 4 yrs) Solely/principally resident at 182 days; tax caps on non-Guernsey income; standard charge for resident-only
How much tax will I pay in Guernsey?
In Guernsey the top income tax rate is 20%, dividends are taxed at up to 20% and companies pay 0% corporate tax.
Which residence programmes does Guernsey offer?
Open Market residence (Open Market Resident Certificate); Entrepreneur visa (CHF 214'000); Income tax caps (Open Market new-resident cap & standard caps); Employment Permit (Short/Medium/Long Term) + work visa; Family visa (spouse/partner/child of settled person)
What is the usual way to move to Guernsey?
Guernsey Entrepreneur visa (£200k in own business) + Open Market housing. ≥£200k invested in a Guernsey business you control and work in full-time; Open Market Part A home; Investor visa no longer offered
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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