Country-by‑Country Reporting – Compilation of 2026 Peer Review Reports

Guernsey

The Bailiwick of Guernsey is a jurisdiction comprising three self-governing legislatures; this evaluation does not cover the Island of Sark (and Brecqhou) and only covers in detail the other two principal entities of the Bailiwick, i.e. Guernsey (which includes the island of Herm) and Alderney (which has concluded a tax agreement (in 1948) and therefore Guernsey and Alderney represent a single tax jurisdiction with a same system of taxation, even though Alderney has a legal system that is in part separate from Guernsey, e.g. with separate legislation on companies and partnerships).

Overview of CbC reporting requirements

First reporting fiscal year: Commencing on or after 1 January 2016

Consolidated group revenue threshold: EUR 750 million

Filing deadline: 12 months following the end of the reporting fiscal year

Local filing required: Yes

Surrogate parent entity filing permitted: Yes

First review of the domestic legal framework: 2017/2018

Summary of recommendations

Area of implementation	Recommendations for improvement
Domestic legal and administrative framework	None.
Exchange of information framework	None.
Appropriate use	None.

The domestic legal and administrative framework

Guernsey confirms that its rules have not changed and continue to be applied effectively. Guernsey continues to meet all terms of reference.

The exchange of information framework

Guernsey confirms that its rules have not changed and continue to be applied effectively. Guernsey continues to meet all terms of reference.

Appropriate use of CbC reports

Guernsey confirms that its rules have not changed and continue to be applied effectively. Guernsey continues to meet all terms of reference.