Property tax · Guernsey
Find a property tax lawyer in Guernsey for realty, wills and probate
Guernsey is a Crown Dependency with its own legislature and its own courts, so property questions follow Bailiwick law rather than English law. Tell us what your matter involves and we will match you with an Advocate of the Royal Court who handles Guernsey property, succession and the tax questions that surround them.
- Advocates of the Royal Court with full rights of audience
- Guernsey realty, personalty, probate and prescription
- Free matching, with no obligation to instruct
There is no fee to be matched. We introduce you to an Advocate of the Royal Court who handles Guernsey property and succession work.
Get matched with a lawyer
Tell us about your situation and receive a free, confidential case review.
The Guernsey context
Property in a Crown Dependency with its own law
Property in Guernsey sits inside a legal system that is not English law. The island is a Crown Dependency with its own legislature, its own courts and a mixed body of Norman customary law, so a question that looks like a simple tax or conveyancing matter can turn on rules that have no direct counterpart across the Channel. A property tax lawyer in Guernsey works with realty and personalty, wills that form part of the title to land, the probate tariff, registered charges and prescription, the Bailiwick’s own limitation regime. Whether you are buying, inheriting, letting or disputing property, we match you free of charge with an Advocate of the Royal Court who handles that work. You describe the problem once; we identify the right specialism and make the introduction.
Local rules
How property and property tax questions work in Guernsey
Guernsey is not part of the United Kingdom. It is a Crown Dependency whose legislature is the States of Deliberation, with its own courts and a mixed legal system built on the Norman customary law of the Duchy of Normandy, onto which English common law and English-style statute law have been grafted for well over a century. For owners, executors and landlords, that means the rules that matter are Bailiwick rules.
Realty and personalty: two estates, two wills
Guernsey law distinguishes sharply between realty (land and buildings) and personalty (cash, shares, jewellery and other movables). A will of Guernsey realty forms part of the title to the property and is a document of public record available for inspection at the Greffe, which is why practitioners commonly advise clients to have two wills, one of realty and one of personalty. Probate is not required of Guernsey realty.
No inheritance tax, but a probate tariff
Guernsey has no inheritance tax regime, and the forced heirship rules that previously restricted testamentary freedom were abolished with effect from 2 April 2012 by the Inheritance (Guernsey) Law, 2011. The administration of personalty still depends on the deceased’s domicile, and a Guernsey probate process requires payment of a tariff broadly equivalent to 0.35% of the total value of the personal assets.
Conveyances are attested by the Contracts Court
The Royal Court sits in several formations. The Contracts Court attests conveyances and registered charges, so property transactions pass through a court process rather than remaining a purely private deed. Advocacy in Guernsey is a fused profession: an Advocate acts as both instructing lawyer and court advocate, and handles the attestation and registration steps in the transaction.
Enforcing against land: saisie
Enforcement against Guernsey real property follows a customary procedure known as saisie, dealt with by the Royal Court sitting en Plaids d’Heritage, rather than by the ordinary English-style methods of execution. For money claims, enforcement is carried out by HM Sheriff as the executive officer of the Court, who can be instructed once judgment has been obtained, using methods such as an arrest of wages.
Prescription, not limitation
The English law of limitation finds no direct equivalent in Guernsey. Guernsey law applies prescription, which does not merely bar the remedy but extinguishes the right of action, and which is a matter of substantive law rather than procedure. Contractual and tort claims generally prescribe six years after the cause of action accrues, and breach of trust claims three years from knowledge.
Who may advise you, and what it costs
Only Advocates of the Royal Court have full rights of audience. Non-advocate practitioners may practise Guernsey law while employed or supervised by a firm of Advocates, but must not hold themselves out as Advocates and must state the jurisdiction in which they are qualified. Recoverable rates are capped by the Costs and Fees Rules, at GBP 351 per hour for Advocates from 1 January 2026, and contingency or success fee arrangements are prohibited.
Key time limits — Property & Real Estate Law
| Matter | Time limit | In practice |
|---|---|---|
| Residential and commercial leases (eviction and notice to quit) | Notice must equate to the rental period (weekly or monthly) | Immediate notice to quit may be given where the tenant is in arrears of rent. |
| Rent control (controlled tenancies): protection and reviews | 12 months before eviction proceedings; 1 month to apply to the Rent Officer; 3 months to appeal | A landlord may not begin eviction proceedings within 12 months of the Rent Officer’s decision. |
Every country-specific statement on this page is taken from official Guernsey sources — the Royal Court of Guernsey, The Guernsey Bar and the States of Guernsey, including its Employment and Equal Opportunities Service — together with specialist Guernsey practitioner commentary, reviewed in 2026.
- Legal and Court System in Guernsey (Appleby)
- The Guernsey Bar
- Advocates of the Royal Court, Royal Court of Guernsey
- Collas Crill explains prescription
- Chambers practice guide, defamation and reputation management 2026 (Guernsey)
- Ferbrache & Farrell, prescription and limitation
- Bedell Cristin, how Guernsey’s prescription rules differ from English limitation
- Bedell Cristin, claims against estates in Guernsey
- Royal Court of Guernsey, Matrimonial Causes
- Royal Court of Guernsey, Evictions
- States of Guernsey, rent control guidance
- Royal Court of Guernsey, appeals to the Court of Appeal
- Royal Court of Guernsey, Legal Aid Service
- Employment and Equal Opportunities Service, requirements for employment claims
Common difficulties
What makes Guernsey property questions different
Three things clients most often get wrong when they approach a Bailiwick property matter with mainland assumptions.
Different law, different labels
Guernsey’s private law is Norman customary law, not English law. Terms such as limitation, realty and personalty do not map neatly onto what you may have been told elsewhere, so advice drafted for England may miss the point entirely here.
Tax questions wrapped in property questions
Whether a matter is really about tax, succession or title can be unclear at the outset. Guernsey has no inheritance tax regime, yet probate of personalty carries a tariff and realty passes by its own rules, so the right route matters.
Choosing the wrong adviser
Non-advocate practitioners may practise Guernsey law only while employed or supervised by a firm of Advocates, and must state the jurisdiction in which they are qualified. Instructing someone without full rights of audience can cost you time and money.
How we help
Matched to an Advocate who does this work
One short description of your matter is enough for us to identify the right specialism and make the introduction.
Matched with the right specialism
We read your matter — conveyancing, succession, letting, or a dispute over land — and match you with an Advocate of the Royal Court whose practice actually covers it. You are not passed to a general enquiries desk.
Free to use
Being matched costs you nothing and places you under no obligation to instruct. You decide whether to proceed once you know who would handle the matter and how they would approach it.
One market, three jurisdictions
Advocates of the Royal Court are admitted to practise the laws of Guernsey, Alderney and Sark throughout the Bailiwick, so a single introduction can cover a matter that crosses between the islands.
Built around Guernsey’s own law
We match for matters that turn on prescription, realty and personalty, the Contracts Court, the probate tariff and saisie — the Bailiwick rules that differ from England and Wales.
International clients
Guernsey property matters, clients across Europe
We work with owners, heirs, landlords and buyers based outside the Bailiwick who need Guernsey-qualified advice, and with clients relocating to the island. Distance is not a barrier to being matched.
Questions
Property tax and property law in Guernsey: FAQs
When should I instruct a property tax lawyer in Guernsey?
Early, and before you sign anything. Guernsey’s private law is Norman customary law with English statute law grafted on, and prescription extinguishes the right of action rather than merely barring the remedy. If your matter involves land, a will, a lease or an estate, early advice shapes the route you take.
How long do I have to bring a property-related claim in Guernsey?
Contractual and tort claims generally prescribe six years from the accrual of the cause of action, and breach of trust claims three years from the date you first had knowledge of the breach. Personal injury and death claims prescribe after three years. Because Guernsey applies prescription rather than limitation, delay can extinguish the right itself.
Does Guernsey have inheritance tax?
Guernsey has no inheritance tax regime, and the forced heirship rules that previously restricted testamentary freedom were abolished with effect from 2 April 2012 by the Inheritance (Guernsey) Law, 2011. Probate of personalty still depends on the deceased’s domicile, and a Guernsey probate process carries a tariff broadly equivalent to 0.35% of the personal assets.
Do I need two wills in Guernsey?
Many practitioners advise it. Guernsey law separates realty — land and buildings — from personalty such as cash and shares. A will of Guernsey realty forms part of the title to the property and is a public record at the Greffe, whereas a will of personalty is not open to public inspection. Probate is not required of Guernsey realty.
Can anyone advise me on Guernsey property matters?
Only Advocates of the Royal Court have full rights of audience. Other qualified practitioners may practise Guernsey law while employed or supervised by a firm of Advocates, but they must not hold themselves out as Advocates and must state the jurisdiction in which they are qualified. We match you only with Advocates of the Royal Court.
How do costs work in a Guernsey property dispute?
Costs follow the event in the English manner. Recoverable rates are capped by the Costs and Fees Rules — GBP 351 per hour for Advocates from 1 January 2026 — so a successful party typically recovers around 60% to 70% of actual legal spend. Contingency and success fee arrangements are prohibited, and legal aid may be available on a means and merits test.
Next step
Tell us about your matter
Describe in a few lines what the property or the estate involves and where you are based. We will identify the right specialism and introduce you to an Advocate of the Royal Court who handles Guernsey property, succession and probate work. Matching is free, and you decide whether to instruct.