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Pillar Two Analysis:

Guernsey

Pillar 2 Compliance: Guernsey

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P2Dash: Guernsey Articles

P2Dash: Australia Articles Pillar Two Dashboard: Guernsey Articles

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Guernsey Issues Guidance on Pillar 2 Registration

Guernsey has issued the Guernsey Pillar 2 Brief: Issue 1 which includes further detail on the registration process (the actual registration system is planned to be operational during the fourth quarter of 2025).

Guernsey Enacts its Global Minimum Tax Law

On November 26, 2024, the Guernsey issued the Income Tax (Approved International Agreements) (Implementation) (OECD Pillar Two GloBE Model Rules) Regulations, 2024 to transpose the OECD Model Rules into domestic Regulations.

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