The range of structures available is extremely diverse. Some examples are listed below.

International Operations

International operations such as investments, group finance, or asset acquisition can be undertaken through Guernsey, without any local tax charge other than the £600 annual exempt fee. A number of countries offer specific exemptions that allow dividends to be paid to the parent company free of tax, provided Guernsey tax has been paid. For these purposes, an International Business Company (IBC) is used. The rate of tax for IBC's in Guernsey is at an agreed rate above 0% but not more than 30% on profits.

Value Added Tax (VAT)

Because a Guernsey company, managed and controlled in the Island, belongs outside the EU for VAT purposes, it can purchase certain services from EU suppliers without paying VAT. This can be advantageous when the Guernsey company is engaged in "exempt supplies".

Income/Capital Gains

Guernsey does not have any capital taxation. Furthermore, income can be accumulated in a Guernsey company free of tax so far as the company is concerned. If the shareholder resides in a country that does not tax gains on the disposal of foreign companies those funds may not be chargeable to tax even when they are ultimately received.

Situs/Location of Assets

An individual's liability to tax may depend upon the situs of his or her assets. Use of a Guernsey holding vehicle will change the situs of most assets to Guernsey which can reduce the basis upon which inheritance, wealth or transfer tax is calculated.