The EU Savings Tax Directive was introduced on 1st July 2005 as part of the EU Tax Package. An information leaflet is available on the GuernseyFinance website.

Guidance on the application of the agreements entered into between Guernsey and each EU Member State can be accessed using the links below:

• Guidance Notes
• Reporting Template
• Supplementary Guidance Note No 1
• Supplementary Guidance Note No 2
• Current Position on Bulgaria & Romania