Exchange of Information (EOI) Procedural Manual [1Mb]
Guernsey Competent Authority Details [174kb]
Request Template (this document may be used when making a request to Guernsey) [143kb]
Guernsey has signed 61 Tax Information Exchange Agreements ("TIEAs") to date. Whilst the dates of the Agreements coming into force are shown, the Entry into Force Article in each Agreement should be consulted to determine from what date(s) the Agreement is effective.
| Signed | In force with effect from | |
| Anguilla [303kb] | 13 & 19 February 2020 | |
| Argentina [114kb] | 22 & 28 July 2011 | 4 January 2012 |
| Australia [32kb] | 7 October 2009 | 27 July 2010 |
| Austria [114kb] | 14 May 2014 | 23 November 2014 |
29 July & 8 August 2011 12 April & 16 May 2017 | 28 March 2012
| |
| Belgium [99kb] | 25 April & 7 May 2014 | 10 May 2018 |
| 19 September & 23 October 2013 For automatic exchange of information, see the Exchange of Letters with Bermuda | 5 April 2014
|
| Botswana [141kb] | 10 May 2013 | 26 July 2019 |
| Brazil [95kb] | 6 February 2013 | |
| 12 & 17 April 2013 25 November & 11 December 2014 8 October & 5 November 2015 | 11 November 2014 3 September 2015 1 July 2020 |
| Bulgaria [126kb] | 20 May & 11 June 2015 | 21 March 2016 |
| Canada [33kb] | 19 January 2011 | 18 January 2012 |
29 July 2011 10 September & 8 October 2015 | 5 April 2012 28 June 2016 | |
| Chile [119kb] | 4 April & 24 September 2012 | 2 August 2016 |
| China [45kb] | 27 October 2010 | 17 August 2011 |
| Costa Rica [98kb] | 5 March 2014 | 15 December 2018 |
| Czech Republic [139kb] | 15 September 2011 | 9 July 2012 |
| Denmark [29kb] | 28 October 2008 | 6 June 2009 |
| Faroes [29kb] | 28 October 2008 | 21 August 2009 |
28 October 2008 3 & 24 April 2020 | 5 April 2009
| |
| France [28kb] | 24 March 2009 | 4 October 2010 |
| Germany [61kb] | 26 March 2009 | 22 December 2010 |
22 October 2013 23 March & 6 April 2015 | 12 March 2014 7 October 2015 | |
| Greece [35kb] | 29 September & 8 October 2010 | 7 March 2014 |
| Greenland [30kb] | 28 October 2008 | 25 April 2009 |
| Hungary [90kb] | 11 September 2013 | 7 March 2014 |
| Iceland [29kb] | 28 October 2008 | 26 November 2009 |
| India [90kb] | 20 December 2011 | 11 June 2012 |
| Indonesia [83kb] | 27 April 2011 | 22 September 2014 |
| Ireland [45kb] | 26 March 2009 | 10 June 2010 |
| Italy [82kb] | 5 September 2012 | 10 June 2015 |
| 6 December 2011 | 23 August 2013 | |
| Korea [128kb] | 23 September 2015 | 21 December 2016 |
| Latvia [197kb] | 5 September 2012 | 4 October 2013 |
3 July 2013 24 July 2020 | 3 January 2015
| |
| Lithuania [80kb] | 20 June 2013 | 8 March 2014 |
| Macao [248kb] | 3 September 2014 | 26 April 2015 |
| Mauritius [80kb] | 6 February 2013 | 5 July 2013 |
| 10 & 27 June 2011 | 24 March 2012 | |
7 April & 19 May 2014 18 July & 15 September 2023 | 1 November 2016
| |
| Netherlands [31kb] | 25 April 2008 | 11 April 2009 |
21 July 2009 18 & 26 August 2015 16 September 2019 | 8 November 2010 26 August 2015
| |
| Norway [30kb] | 28 October 2008 | 8 October 2009 |
| Poland [92kb] | 6 December 2011 | 1 November 2012 |
| Portugal [31kb] | 9 July 2010 | 16 March 2018 |
| Romania [81kb] | 12 & 17 January 2011 | 22 January 2012 |
| 29 September 2010 14 & 19 December 2017 | 16 March 2011 23 August 2018 |
| 20 December 2011 12 August & 1 September 2016 | 22 July 2012 14 June 2017 |
| Slovakia [149kb] | 22 October 2013 | 26 January 2015 |
| Slovenia [84kb] | 26 September 2011 | 9 August 2012 |
| 21 February 2011 | 26 February 2012 | |
| Spain [156kb] | 10 November 2015 | |
| St Kitts & Nevis [109kb] | 18 January & 7 February 2012 | 14 April 2013 |
| Sweden [28kb] | 28 October 2008 | 23 December 2009 |
| Swaziland [116kb] | 3 July & 30 August 2013 | 12 March 2015 |
| Switzerland [93kb] | 11 September 2013 | 14 October 2014 |
| Turkey [188kb] | 13 March 2012 | 6 October 2017 |
24 April & 24 July 2014 29 June & 15 August 2016 | 17 August 2015 23 March 2017 | |
20 January 2009 22 October 2013 | 27 November 2009 29 July 2014 | |
19 September 2002 13 December 2013 | 30 March 2006 26 August 2015 | |
| Uruguay [115kb] | 2 July 2014 | 6 October 2017 |
