Guerbet carbonates corresponding to formula (I) <IMAGE> (I) in which R1 is a branched alkyl radical containing 12 to 44 carbon atoms and R2 has the same meaning as R1 or is a linear alkyl radical containing 1 to 12 carbon atoms; their use as lubricants; and a process for their preparation in which Guerbet alcohols are used to transesterify dialkyl carbonates of formula III <IMAGE> (III) in which R3 is a linear alkyl radical containing 1 to 12 carbon atoms.
