Umzug nach Guernsey: Steuern, Aufenthalt und Leben
So werden Sie in Guernsey steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 5 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
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. The economy grew +1% in 2025; the IMF forecasts 1% for 2026. Its passport opens about 162 countries without a visa in advance. Security: No conflict exposure (Crown dependency).
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 |
| Pass | visumfrei oder Visum bei Ankunft in 162 Länder |
| Economic growth | +1% (2025), forecast 1% (2026) |
| Klimatyp | temperate oceanic · 8.5° / 19.5° (St Peter Port) |
| Krieg & Konflikte | none — No conflict exposure (Crown dependency) |
| Alle Naturgefahren | 3.2/10 |
| Bankensicherheit | 8.5/10 · NR |
| Eigentumsschutz | 8.5/10 |
| Warme Wohnungen im Winter | 7/10 |
Aufenthaltsprogramme in Guernsey
- Open Market residence (Open Market Resident Certificate) — other · open · 2026-10
- Entrepreneur visa — Investition CHF 214'000 · open · 2026-10
- Income tax caps (Open Market new-resident cap & standard caps) — specialTax · open · 2026-10
- Employment Permit (Short/Medium/Long Term) + work visa — employment · open · 2026-10
- Family visa (spouse/partner/child of settled person) — family · open · 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
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.