Beneficial Ownership Guidance
Please note: These guidance notes are not intended to be definitive legal advice and should not be relied upon as such. The interpretation of legislation is a matter on which the Guernsey Registry cannot advise and entities/individuals need to form their own independent view on compliance with the legislation. Independent legal advice is advised where there is any uncertainty.
The guidance notes on this page give information on the definition of beneficial ownership and how to file beneficial ownership submissions.
Filing beneficial ownership information
The Beneficial Ownership of Legal Persons (Guernsey) Law, 2017 came into force on 15 August 2017.
Since that date, all Guernsey companies have been required to file beneficial ownership information. New companies must file beneficial ownership information on incorporation. All companies must ensure that any changes to the beneficial ownership information is submitted to the Registry within 14 days.
Beneficial owners must be registered with the Guernsey Registry before they can be appointed on the system. Further guidance on making a person registration is available here:
Resident agent exempt entities are not required to file a beneficial ownership declaration.
To make beneficial ownership filings and to make changes to beneficial owner information you will need to make a 'nominated person' submission in the Online Services Portal and be an authorised filer for the entity (this does not apply to CSPs who have a different approvals process). You will need to upload certified proof of ID and proof of address with the submission. Guidance is available in the table below and at Authorised Filer & Nominated Person
|Beneficial Ownership - Guidance for Guernsey Companies [3Mb]
|Guidance primarily aimed at companies with simple ownership structures, for example local trading companies or property holding companies, including how to file online.
|Person Registration Guidance [988kb]
Guidance on how to file a person registration in the Online Services Portal.
|Nominated Person Guidance [2Mb]
|Guidance on filing a 'nominated person' submission in the Online Services Portal.
|Certified Document Guidance [137kb]
|Guidance on certified documents.
Beneficial ownership definition and further information
The definition of beneficial ownership for the purposes of registration are set out in The Beneficial Ownership (Definition) Regulations, 2017.
The below guidance notes give detailed information on the definition of beneficial ownership, including complex ownership structures and examples.
|Guidance on the meaning of beneficial owner [361kb]
|Detailed guidance on the meaning of beneficial owner, including example structures.
|Guidance on nominee relationships [168kb]
|Detailed guidance on nominee relationships, including filing requirements.
|Guidance on Corporate Beneficial Owners [304kb]
Guidance relating to the use of Corporate Beneficial Owners
|Beneficial Ownership and Nominee Relationship records [142kb]
|Template record of beneficial owners, to be kept at the registered office.