Jersey
Jurisdiction Editor: Carolyn Cowan
Editor email: Carolyn.Cowan@zedra.com
Updated 18/07/2019
ZEDRA
50 La Colomberie, St. Helier, Jersey, JE2 4QB,
Tel:+44 153 484 4231, Fax: +44 1534 844222
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Portfolio of Laws
- Laws
- ALTERNATIVE Investment Funds (Jersey) Regulations 2012 showing law as at 1 January 2019Download
- Alternative Investment Funds (Jersey) Order 2013 showing law as at 1 January 2016Download
- Banking Business (Jersey) Law 1991 showing law as at 1 January 2019Download
- Bankruptcy (Désastre) (Jersey) Law 1990 showing law as at 1 January 2019Download
- Capacity and Self-Determination (Jersey) Law 2016 showing law as at 1 January 2019Download
- Charities (Jersey) Law 2014 showing law as at 1 January 2019Download
- Collective Investment Funds (Jersey) Law 1988 showing law as at 1 January 2019Download
- Companies (Jersey) Law 1991 showing law as at 1 January 2019Download
- Control of Borrowing (Jersey) Law 1947 showing law as at 1 January 2019Download
- Control of Borrowing (Jersey) Order 1958 showing the law as at 1 January 2019Download
- Control of Housing and Work (Jersey) Law 2012 showing law as at 1 January 2019Download
- Data Protection (Jersey) Law 2018 showing law as at 1 January 2019Download
- Electronic Communications (Jersey) Law 2000 showing law as at 1 January 2019Download
- Financial Services (Jersey) Law 1998 showing law as at 1 January 2019Download
- Foundations (Jersey) Law 2009 showing law as at 1 January 2019Download
- Income Tax (Jersey) Law 1961 showing law as at 1 January 2019Download
- Incorporated Limited Partnerships (Jersey) Law 2011 showing law as at 1 January 2017Download
- Insurance Business (Jersey) Law 1996 showing law as at 1 January 2019Download
- Limited Liability Partnerships (Jersey) Law 2017 showing law as at 1 January 2019Download
- Limited Partnerships (Jersey) Law 1994 showing law as at 1 January 2014Download
- Money Laundering (Jersey) Order 2008 showing the law as at 1 January 2019Download
- Probate (Jersey) Law 1998 showing law as 1 January 2013Download
- Proceeds of Crime (Jersey) Law 1999 showing law as at 1 January 2019Download
- Registration of Business Names (Jersey) Law 1956 showing law as at 1 January 2019Download
- Security Interests (Jersey) Law 2012 showing law as at 1 January 2019Download
- Separate Limited Partnerships (Jersey) Law 2011 showing law as at 1 January 2017Download
- Taxation (Companies-Economic Substance) (Jersey) Law 2019 showing law as at 1 January 2019Download
- Taxation (Double Taxation) (Jersey) Regulations 2010 showing law as at 1 January 2019Download
- Taxation (Economic Substance – Partnership) (Jersey) Law 2021Download
- Taxation (Exchange of Information with Third Countries)(Jersey) Regulations 2008 showing law as at 1 January 2019Download
- Taxation (Implementation)(Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 2014 showing the law as at 1 January 2018Download
- Taxation (Implementation)(International Tax Compliance) (United States of America) (Jersey) (Regulations) 2014 showing law as at 1 January 2017Download
- Taxation (Implementation)(International Tax Compliance)(Common Reporting Standard)(Jersey) Regulations 2015 showing law as at 1 January 2018Download
- Taxation (Implementation)(International Tax Compliance)(Country-by-Country Reporting BEPS)(Jersey) Regulations 2016 showing law as at 1 January 2017Download
- Taxation (Implementation)(International Tax Compliance)(United Kingdom) (Jersey) Regulations 2014 showing law as at 1 January 2017Download
- Trusts (Jersey) Law 1984 showing law as at 1 January 2019Download
- Memorandum of Understanding
- China, People’s Republic of – Memorandum of UnderstandingDownload
- Memorandum of Understanding with Austria Finanzmarktaufsicht – 22nd July 2013Download
- Memorandum of Understanding with Belgium – 23 May 2000Download
- Memorandum of Understanding with Belgium Banking Finance and Insurance Commission – 11th September 2009Download
- Memorandum of Understanding with Belgium Financial Services and Markets Authority – 22nd July 2013Download
- Memorandum of Understanding with British Virgin Islands – July 2007Download
- Memorandum of Understanding with Bulgaria Financial Supervision Commission – 22nd July 2013Download
- Memorandum of Understanding with Canada – March 2007Download
- Memorandum of Understanding with Cayman Islands – 21 August 2006Download
- Memorandum of Understanding with Cyprus Central Bank – May 2007Download
- Memorandum of Understanding with Cyprus Securities and Exchange Commission – 22nd July 2013Download
- Memorandum of Understanding with Cyprus Securities and Exchange Commission – 5 February 2007Download
- Memorandum of Understanding with Czech Republic National Bank – 22nd July 2013Download
- Memorandum of Understanding with Denmark Finanstilsynet – 22nd July 2013Download
- Memorandum of Understanding with Dubai Financial Services Authority – 13 March 2006Download
- Memorandum of Understanding with Estonia Financial Supervision Authority – 22nd July 2013Download
- Memorandum of Understanding with Finland Finanssivalvonta – 22nd July 2013Download
- Memorandum of Understanding with France – 30 November 2001Download
- Memorandum of Understanding with France Autorite de Control Prudentiel – July 2011Download
- Memorandum of Understanding with France Autorite des marches financiers – 22nd July 2013Download
- Memorandum of Understanding with Germany Bundesanstalt fur Finanzdienstleistungsaufsicht – 22nd July 2013 (File to follow)Download
- Memorandum of Understanding with Germany Bundesanstalt fur Finanzdienstleistungsaufsicht – 4th May 2012 (File to follow)Download
- Memorandum of Understanding with Gibraltar Financial Services Commission – October 2008 (File to follow)Download
- Memorandum of Understanding with Greece Hellenic Capital Market Commission – 22nd July 2013Download
- Memorandum of Understanding with Hungary Penzugyi Szervezetek Allami Felugyelete – 22nd July 2013Download
- Memorandum of Understanding with Icelandic Financial Supervisory Authority – 22nd July 2013Download
- Memorandum of Understanding with Icelandic Financial Supervisory Authority – 9th September 2013Download
- Memorandum of Understanding with Ireland Central Bank – 22nd July 2013Download
- Memorandum of Understanding with Italy – 29 May 2003Download
- Memorandum of Understanding with Latvia Finansu un kapitala tirgus komisija – 22nd July 2013Download
- Memorandum of Understanding with Liechtenstein Finanzmarktaufsicht – 22nd July 2013Download
- Memorandum of Understanding with Lithuania Bank – 22nd July 2013Download
- Memorandum of Understanding with Malta – October 2005Download
- Memorandum of Understanding with Malta Financial Services Authority – 22nd July 2013Download
- Memorandum of Understanding with Netherlands Autoriteit Financiele Markten – 22nd July 2013Download
- Memorandum of Understanding with Norway Finanstilsynet – 22nd July 2013Download
- Memorandum of Understanding with Poland Financial Supervision Authority – November 2009Download
- Memorandum of Understanding with Polish Financial Supervision Authority – 22nd July 2013Download
- Memorandum of Understanding with Portugal Comissao do Mercado de Valores Mobiliarios – 22nd July 2013Download
- Memorandum of Understanding with Qatar Central Bank – 16 March 2006Download
- Memorandum of Understanding with Qatar Financial Centre Regulatory Authority – 13 June 2006Download
- Memorandum of Understanding with Romania Financial Supervisory Authority – 22nd July 2013Download
- Memorandum of Understanding with Slovak Republic National Bank – 22nd July 2013Download
- Memorandum of Understanding with Slovakia National Bank – 23rd May 2012Download
- Memorandum of Understanding with South African Reserve Bank – June 2010Download
- Memorandum of Understanding with Sweden Finansinspektionen – 22nd July 2013Download
- Memorandum of Understanding with UK Financial Conduct Authority – Addendum of 4th August 2012Download
- Memorandum of Understanding with the Netherlands – 4 October 2006Download
- Memorandum of Understanding with the UK Panel on Takeovers and Mergers – July 2009Download
- Memorandum of Understanding with the UK Professional Oversight Board – September 2010Download
- Memorandum of Understanding with the United States – 22 May 2002Download
- Mexico – Memorandum of UnderstandingDownload
- Turkey – Memorandum of UnderstandingDownload
- United Kingdom – Memorandum of UnderstandingDownload
- Tax Treaties
- Australia – Administrative Assistance AgreementDownload
- CyprusDownload
- Denmark – Administrative Assistance AgreementDownload
- Denmark – Income Tax AgreementDownload
- EstoniaDownload
- Faroe Islands – Income Tax AgreementDownload
- Finland – Income Tax AgreementDownload
- GermanyDownload
- Greenland – Income Tax AgreementDownload
- Guernsey – Income Tax AgreementDownload
- Guernsey – ProtocolDownload
- Hong KongDownload
- Hong Kong – ProtocolDownload
- Iceland – Income Tax AgreementDownload
- Isle of Man – Income Tax AgreementDownload
- Isle of Man – ProtocolDownload
- LuxembourgDownload
- Luxembourg – ProtocolDownload
- Luxembourg – Exchange of NotesDownload
- MaltaDownload
- Malta – ProtocolDownload
- MauritiusDownload
- New Zealand – Administrative Assistance AgreementDownload
- Norway – Administrative Assistance AgreementDownload
- Norway – Income Tax AgreementDownload
- QatarDownload
- Qatar – ProtocolDownload
- RwandaDownload
- SeychellesDownload
- Singapore – Income Tax AgreementDownload
- Sweden – Income Tax AgreementDownload
- United Arab EmiratesDownload
- United Arab EmiratesDownload
- United KingdomDownload
- United Kingdom – Amendments and Notes 2015Download
- United Kingdom – amendment 2015Download
- Tax Treaties pending
- CyprusDownload
- Finland – Administrative Assistance AgreementDownload
- Greenland – Administrative Assistance AgreementDownload
- Iceland – Administrative Assistance AgreementDownload
- India – Income Tax AgreementDownload
- Liechtenstein (File to follow)Download
- PolandDownload
- SeychellesDownload
- Sweden – Administrative Assistance AgreementDownload
- United Kingdom Final Protocol 2018Download
- Tax Information Exchange Agreements
- ArgentinaDownload
- AustraliaDownload
- AustriaDownload
- BelgiumDownload
- BrazilDownload
- CanadaDownload
- ChileDownload
- China, People’s Republic ofDownload
- CyprusDownload
- Czech RepublicDownload
- DenmarkDownload
- Faroe IslandsDownload
- FinlandDownload
- FranceDownload
- GermanyDownload
- GreenlandDownload
- HungaryDownload
- IcelandDownload
- IndiaDownload
- IndonesiaDownload
- Indonesia – ProtocolDownload
- IrelandDownload
- ItalyDownload
- JapanDownload
- Japan – ProtocolDownload
- LatviaDownload
- LiechtensteinDownload
- MauritiusDownload
- MexicoDownload
- Mexico – ProtocolDownload
- NetherlandsDownload
- New ZealandDownload
- NorwayDownload
- PolandDownload
- PortugalDownload
- RomaniaDownload
- SloveniaDownload
- Slovenia – ProtocolDownload
- South AfricaDownload
- SwedenDownload
- SwitzerlandDownload
- TurkeyDownload
- United KingdomDownload
- United Kingdom – Exchange of LettersDownload
- United StatesDownload
- TIEAs pending