Tax

Where local tax is an important consideration in an international transaction, Ogier's Tax team draws together partners with specific tax expertise from each of our locations to support financial institutions, multinational corporates, funds and asset managers.

Our partner-led teams advise clients across sectors on a full range of tax matters including regulatory requirements, tax residence and economic substance legislation.

Advising on BVI, Cayman Islands, Guernsey, Irish, Jersey and Luxembourg structures, we work on all aspects of cross-border advisory and transactional tax matters and perform cross jurisdictional analysis to find the right jurisdiction to suit a client's specific commercial and regulatory needs.

Our tax experts conduct reviews of complex, multi-jurisdictional structures within the context of economic substance requirements, supporting clients on the nuances in substance laws across our jurisdictions.

Tax Services

Advice and documentation

Our tax experts across our locations can provide advice and documentation in relation to:

analysis of economic substance requirements and advice on ensuring adequate compliance and reporting
direct and indirect taxes and duties in each location
local property taxes, consumption taxes and other "tax like" charges
advice to businesses wishing to establish an entity in our locations (including cross jurisdictional analysis as to which of our jurisdictions is most appropriate for a given business)
redomiciliation and migration of trusts and tax residence of companies
advice related to bilateral and multilateral agreements on exchange of information and international conventions regarding mutual assistance and cooperation between tax authorities
Guernsey tax exempt status for investment funds
the quoted Eurobond exemption and associated listing services on Cayman and Channel Islands stock exchanges
transfers of assets within the jurisdiction related to aircraft and other high value movable assets
use of hybrid finance instruments, hybrid structures and different forms of partnership
use of securitisation vehicles
Obtaining Luxembourg income tax clearance
Use of Luxembourg fund-type vehicles

Tax advice on corporate restructuring

Our cross-jurisdictional team can provide advice on corporate restructuring such as mergers and acquisitions, scissions, liquidations, transfer of branches.

Tax and private wealth

Our team advises on tax issues concerning private wealth including advice in respect of trusts, companies and foundations as vehicles for the holding of private wealth and consideration of the taxation implications of changing control dynamics of those vehicles.