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Jersey Business, Taxation and Offshore Information

Jersey Not in EU Fiscal Area

Jersey, the southernmost of the two crown dependencies of the Channel Islands, lies 23km (14 miles) west of the Cotentin peninsula in France. In nearly all respects, Jersey is self-governing. Britain is responsible for its external affairs including negotiations with the European Union; under the UK's accession treaty with the EU, Jersey forms part of the single market but is outside the EU fiscal area.

Economy Buoyant

Jersey has a buoyant economy dominated by the finance sector. Unemployment is very low. The political stability in Jersey together with its consistently low tax status and its international reputation as an important financial centre make it an attractive prospect to foreign investors and workers. To protect the island's limited resources the government tends to discourage labour-intensive inward investment that is controlled by non-residents. There are no investment grants or incentives, but electronics and other knowledge-based industries have been encouraged. More »


Jersey Knowledge Base

Jersey: Country and Foreign Investment
A quick overview of Jersey - its history, geography, and business advantages.
Jersey Executive Summary »
Jersey Geography »
Jersey Population, Language and Culture »
Jersey Relationship with the EU »
Jersey Government »
Jersey Relationship with the UK »
Jersey Economy and Currency »
Jersey - The Channel Islands Stock Exchange »
Jersey Entry and Residence »
Jersey Business Environment »
Jersey Import of Foreign Capital »
Jersey Investments by Foreigners »

Jersey: Types of Company
A look at various types of company in Jersey, providing options to suit different business needs.
Jersey Private Company Limited by Shares »
Jersey Exempt Private Company »
Jersey Public Company Limited by Shares »
Jersey Branch of Overseas Company »
Jersey International Business Companies »
Jersey General Partnership »
Jersey Foreign Partnership »
Jersey Limited Partnership »
Jersey Trusts »
Jersey Protected Cell Companies »
Jersey Foundation Structures »

Jersey: Offshore Business Sectors
The key sectors of Jersey's offshore economy.
Jersey Offshore Business Introduction »
Jersey Trade, Marketing and Distribution »
Jersey Investment Fund Management »
Jersey Banking »
Jersey Trust Management »
Jersey Professional Services »
Jersey Insurance »

Jersey: E-Commerce
A description of how e-commerce operations are enabled in Jersey, and how the offshore tax regime can best be utilised for e-commerce.
Jersey E-Commerce Introduction »
Jersey Facilities »
Jersey E-Commerce Legislation »
Jersey Offshore Activities »

Jersey: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Jersey and the criterion required for obtaining offshore tax status.
Jersey Offshore Introduction »
Jersey Forms of Offshore Operation »
Jersey Tax Treatment of Offshore Operations »
Jersey Taxation of Foreign Employees of Offshore Operations »
Jersey Exchange Controls »
Jersey Offshore Operations »
Jersey Employment and Residence »

Jersey: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Jersey.
Jersey Table of Statutes »
Jersey Trust Law »
Jersey Banking Law »
Jersey Investment Funds »
Jersey Money Laundering Legislation »

Jersey: Labour Regulation
Jersey Regulatory Environment »
Jersey Work Permits »

Jersey: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Jersey.
Jersey Corporate Tax Introduction »
Jersey Scope of Income Tax »
Jersey Income Tax Rates »
Jersey Calculation of Taxable Base »
Jersey Taxation of Trusts »
Jersey Taxation of Partnerships »
Jersey Filing Requirements and Payment of Tax »
Jersey Withholding Tax »

Jersey: Personal Taxation
An overview of applicable taxes for individuals in Jersey.
Jersey Personal Tax Introduction »
Jersey Residence and Liability for Taxation »
Jersey Income Tax »
Jersey Customs Duties »
Jersey Stamp Duty »

Jersey: Double Tax Treaties
Treaties and international agreements that Jersey has in place, to mitigate the effects of double taxation.
Jersey Tax Treaty Introduction »
Jersey Tax Treaties »
Jersey International Agreements »

Jersey: Related Information
Other useful information pertinent to Jersey.
Jersey International Law »
Jersey Banking Confidentiality »
Map of Jersey »