Jersey

At a Glance

Jersey is situated off the north-west coast of France in the English Channel. It is the largest and most southerly of the Channel Islands with an approximate area of 45 sq miles.

Types of Companies

Companies incorporated in Jersey are governed by the Companies Law 1991 which is based largely on the English 1948 Companies Act. Jersey companies are limited by shares; there are no forms comparable to those of English companies limited by guarantee or unlimited companies.

Offshore Legal and Tax Regimes

The term 'offshore' is not used in Jersey legislation or in describing company forms. Non-residence has been the key criterion for obtaining offshore tax treatment. Normally, non-resident tax treatment is given to foreign income, while income arising in Jersey is taxed more highly.

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At a Glance

Types of Companies

Offshore Legal and Tax Regimes