Tax

Residence and domicile

How does an individual become taxable in your jurisdiction?

Personal taxation is determined by reference to residence. An individual will be considered resident and ordinarily resident for tax purposes in a tax year (calendar year) if he or she (1) is present in Jersey for 183 days in any one tax year; or (2) maintains a place of abode in Jersey and stays one night in Jersey in a tax year. However, regarding point (2), by concession, an individual whose centre of life is abroad - in the sense that he or she has a home and business or professional activities abroad that keep him or her more or less continuously outside Jersey - will be regarded as resident and not ordinarily resident, unless the average period spent in Jersey amounts to or exceeds three months. If the individual does not maintain a place of abode in Jersey but his or her visits to Jersey average more than 90 nights per year over a four-year period, he or she will become resident and ordinarily resident from the start of the fifth year.

Income

What, if any, taxes apply to an individual’s income?

Individuals who are resident and ordinarily resident in Jersey are liable to Jersey income tax on their worldwide income. Individuals who are resident but not ordinarily resident are taxed on Jersey source income, and overseas income is subject to tax to the extent that it is remitted to Jersey.

Capital gains

What, if any, taxes apply to an individual’s capital gains?

Jersey does not have a capital gains tax regime.

Lifetime gifts

What, if any, taxes apply if an individual makes lifetime gifts?

Jersey does not have a gift tax regime.

Inheritance

What, if any, taxes apply to an individual’s transfers on death and to his or her estate following death?

Jersey does not have an inheritance tax regime.

Probate stamp duty is charged on a deceased person’s movable estate. For individuals who were domiciled in Jersey, the whole of his or her estate is subject to probate stamp duty. For individuals who were domiciled outside Jersey, only his or her Jersey situs assets are subject to probate stamp duty. In respect of the movable estate, stamp duty is currently payable on a tiered ad valorem basis if the estate exceeds £10,000 (see www.gov.je/government/nonexeclegal/judicialgreffe/sections/probateregistry/pages/personalapplicationslocal.aspx). There is also an £80 administration charge. The maximum duty currently payable is £100,000.

Stamp duty is also payable upon registration of a will of Jersey immovable property on the value of the property. Registration of the will is the means by which title is transferred to the beneficiaries under the will. The value of the property must be assessed by an estate agent. If the property is left by will to the heirs at law, then only an administration charge of £80 is payable. No valuation is required as no stamp duty is payable.

Real property

What, if any, taxes apply to an individual’s real property?

Stamp duty is payable on transfers of residential and commercial freehold property and contract leases (a lease for more than nine years). Land transaction tax (LTT) is payable on the transfer of share transfer properties with specific rights to occupy. At present, most commercial properties acquired by purchasing shares in a corporate vehicle are not subject to stamp duty or LTT.

The payment of stamp duty or LTT is on a tiered ad valorem basis with varying rates (see www.gov.je/TaxesMoney/LandTransaction/Pages/FactSheet.aspx). There is an additional £80 registration fee in all cases, and a £20 ‘Jurat’s’ fee applicable to freehold rather than share transfer purchases.

Stamp duty or LTT is also payable on the amount of any loan secured over the property or shares at rates of up to 0.5 per cent of the amount borrowed (with certain exemptions). There is also a 20 per cent income tax charge on any rental income received net of all allowable expenses.

Non-cash assets

What, if any, taxes apply on the import or export, for personal use and enjoyment, of assets other than cash by an individual to your jurisdiction?

See question 8.

Other taxes

What, if any, other taxes may be particularly relevant to an individual?

Jersey has a goods and services tax (GST). GST is charged at 5 per cent on the majority of goods and services supplied in Jersey for local use, including imports. GST is collected on goods worth £240 or more (including any freight costs) bought online or overseas and delivered into Jersey. Goods purchased on a commercial flight or ferry must be declared if the value is £390 or more, and in the case of a private flight or ferry, the limit is £270. There is relief available where pre-owned personal belongings are brought into the island as part of a change of residence.

Local duties are applied to items such as alcohol, tobacco products and fuel.

Trusts and other holding vehicles

What, if any, taxes apply to trusts or other asset-holding vehicles in your jurisdiction, and how are such taxes imposed?

In relation to trusts, if the trustee is resident in Jersey but none of the beneficiaries are resident on the island, the tax authority (Revenue Jersey) does not generally seek to subject the trustee or any of the beneficiaries to local income tax. A trustee resident in Jersey is, however, liable to deduct tax at 20 per cent in respect of distributions to Jersey resident beneficiaries.

A company is regarded as tax resident in Jersey if it is incorporated in Jersey or if it is managed and controlled in Jersey. However, a Jersey incorporated company will not be regarded as resident in Jersey if:

  • it is managed and controlled outside Jersey;
  • it is tax resident in another jurisdiction; and
  • the highest rate of tax suffered by any company in that jurisdiction on any part of its income is at least 10 per cent.

Jersey resident companies are taxable on their worldwide income under what is known as the island’s ‘zero/ten’ taxation system. Capital gains are not taxed. The standard rate of corporate income tax applying to Jersey resident companies and non-Jersey resident companies that have a permanent establishment in Jersey, such as a branch of a company, is zero per cent. Income from Jersey real estate, including rental income, property development profits and income from exploiting Jersey land (eg, quarrying activities), is subject to tax at 20 per cent. Companies involved in oil importation and supply are also taxed at 20 per cent.

Charities

How are charities taxed in your jurisdiction?

A charity must be registered with the Charity Commissioner to be able to claim the following charitable tax reliefs:

  • income tax exemption;
  • refunds of GST incurred on goods and services;
  • repayment of tax deducted by donors under a deed of covenant;
  • repayment of tax deducted by donors under the lump sum donation scheme;
  • stamp duty exemption; and
  • LTT exemption.
Anti-avoidance and anti-abuse provisions

What anti-avoidance and anti-abuse tax provisions apply in the context of private client wealth management?

Jersey’s existing legislative and regulatory regime has largely been in response to the Financial Action Task Force (FATF) 40 Recommendations (2003) and 9 Special Recommendations (2004). The most recent developments in primary and secondary legislation, and in local guidance and codes of practice, relate to changes reflecting the new international standards laid down in the various EU directives on money laundering, the FATF’s International Standards on Combating Money Laundering and the Financing of Terrorism and Proliferation, and MONEYVAL’s report on Jersey published in 2016.

Primary legislation includes the Proceeds of Crime (Jersey) Law 1999 and the Terrorism (Jersey) Law 2002. The Proceeds of Crime (Jersey) Law 1999 provides for:

  • the confiscation and forfeiture of the proceeds of any criminal offence committed on the island;
  • the offence of money laundering and those of assisting another to retain the proceeds of crime;
  • the offence of failing to disclose knowledge or suspicion of money laundering;
  • the offence of tipping off; and
  • the offence of concealing or transferring the proceeds of crime to avoid prosecution or a confiscation order.

This law also enables overseas confiscation orders to be enforced in Jersey. Through the Money Laundering (Jersey) Order 2008, procedures are established to forestall and prevent money laundering.

The Terrorism (Jersey) Law 2002 proscribes organisations concerned with terrorism. It gives powers to exclude certain persons from the island to prevent acts of terrorism and to make provision for offences of providing assistance for terrorism and for investigations of terrorist activities.

Other relevant laws are the Corruption (Jersey) Law 2006 and the Sanctions and Asset Freezing (Jersey) Law 2019.

Persons in Jersey will also be subject to the purview of the UK Criminal Finances Act 2017 and the UK Bribery Act 2010.

Trusts and foundations

Trusts

Does your jurisdiction recognise trusts?

Yes. The Trust (Jersey) Law 1984 (as amended) is the principal legislation concerning the establishment of trusts in Jersey and their ongoing maintenance and supervision. This legislation is supported by an extensive body of jurisprudence. The most common type of trust encountered is a discretionary trust. Other types used are interest in possession trusts, settlor reserved power trusts, and charitable and non-charitable purpose trusts. Trusts are not registrable in Jersey.

Jersey trusts may last for an unlimited period. It is not mandatory for a Jersey trust to be administered in Jersey. Jersey courts have jurisdiction over a trust by virtue of it being governed by Jersey law. However, it is often preferable to have a professional Jersey trustee to strengthen the Jersey nexus, and, sometimes, it is preferable from a tax perspective. Professional trust companies are regulated by the Jersey Financial Services Commission pursuant to the Financial Services (Jersey) Law 1998 (the Financial Services Law) (see www.jerseyfsc.org). Among other things, it requires any person who carries out trust company business as a business on the island to be duly registered by the Jersey Financial Services Commission under the Financial Services Law. Acting as or fulfilling the functions of a trustee of an express trust, or arranging for another person to do this, is a regulated activity under the Financial Services Law.

A foreign trust will be interpreted in Jersey in accordance with its governing law and will be enforceable in Jersey unless it:

  • does anything that is contrary to Jersey law;
  • confers any right or power or imposes any obligation that is contrary to Jersey law;
  • applies directly to immovable property situated in Jersey; or
  • is declared by a Jersey court to be immoral or contrary to public policy.
Private foundations

Does your jurisdiction recognise private foundations?

Yes. Foundations may be established pursuant to the Foundations (Jersey) Law 2009. As an incorporated body, a Jersey foundation is able to transact, and to sue and be sued, in its own name. It acts through a council and is required to have as one of its council members a person licensed to act as a council member of a Jersey foundation under the Financial Services Law, such as a professional trust company. A Jersey foundation is competent to exercise all the functions of a body corporate, except that it cannot hold Jersey immovable property or engage in commercial trading activities, unless those activities are incidental to the fulfilment of its objects.

Although it is not provided specifically, it is likely that a foreign law foundation will be interpreted in Jersey in accordance with its governing law and will be enforceable in Jersey on the same basis as a foreign law trust.

It is possible to migrate certain existing foreign law foundations and similar entities to Jersey to continue as Jersey foundations or to merge these entities with existing Jersey foundations. (See www.jerseylaw.je/laws/revised/Pages/Search.aspx?k=chapter:13.265*.)

Same-sex marriages and civil unions

Same-sex relationships

Does your jurisdiction have any form of legally recognised same-sex relationship?

Same-sex marriages and civil partnerships are permitted and are treated for tax and succession purposes in the same way as heterosexual marriages.

Heterosexual civil unions

Does your jurisdiction recognise any form of legal relationship for heterosexual couples other than marriage?

No.

Succession

Estate constitution

What property constitutes an individual’s estate for succession purposes?

Assets are classified as either immovables (real estate), which include land, freehold property and leases of over nine years, or movables (personal estate), which include cash in bank accounts, shares (including shares in share transfer properties) and jewellery. Immovables and movables constitute an individual’s estate, except for specific circumstances as set out below. It is customary to have separate wills of immovables and movables. A combined will is possible but tends to be avoided as a will dealing with immovables must be registered in the Public Registry for it to take effect and this could lead to delays in seeking a grant of probate in respect of the movable estate.

Immovables

There are three types of ownership in Jersey: joint ownership, ownership in common and sole ownership.

Joint ownership

Joint owners do not own a divisible share of the property but have a contingent right to the ownership (or right of survivorship) of the whole of the property if they survive the other joint owners. Upon the death of one joint owner, the others automatically inherit his or her interest in the property, and it will not form part of the deceased owner’s estate. This means that one joint owner cannot dispose of his or her interest to a third party as all joint owners are deemed to own the property jointly for the last surviving joint owner.

Ownership in common

Owners in common are deemed to own an undivided share of the whole property and can dispose of their respective shares to a third party independently of the other owners in common, for example, by a lifetime transfer or by will. Property held in this way, therefore, does form part of the deceased’s estate.

Sole ownership

Property owned in an individual’s sole name will form part of that person’s estate on death.

Movables

If a person owns movables jointly for the survivor with another person, they will pass automatically to the survivor upon the death of the first to die and will not form part of the estate of the first deceased. If movables are owned either in common with another person or solely, they will form part of the deceased’s estate. An exception to sole ownership is where a person has written into trust the proceeds of a pension plan or death-in-service scheme for the benefit of another person. In this case, funds from the arrangement would not form part of the individual’s estate on death.

Disposition

To what extent do individuals have freedom of disposition over their estate during their lifetime?

If a Jersey domiciled person makes gifts during his or her lifetime to someone who is potentially his or her heir, these gifts must be brought back into account by the heir when reckoning his or her entitlement under the will or intestacy of the deceased. The term ‘heir’ includes not only the children of the deceased but also the grandchildren. This is the doctrine of rapport à la masse. The doctrine only applies to movables and can apply not only to gifts of money, but also to gifts of chattels and intangible property, such as shares or the forgiveness of a debt. It can also apply if money provided by the deceased was put into a joint account with an heir or was put into a trust for an heir. The gift is valued at the date it is made, not at the date for which account is required. The heir can decline to bring any gift into account if he or she renounces his or her rights under the deceased’s estate.

To what extent do individuals have freedom of disposition over their estate on death?

Movable estate

If a person dies domiciled in Jersey leaving a valid will, there are quasi-forced heirship rules on how an individual may leave his or her movable estate known as légitime. These rules afford a deceased’s surviving spouse or civil partner, or issue (or both) rights to certain proportions of the deceased’s movable estate regardless of the provisions of any will of movables. If a will infringes légitime, the relevant family members can force the deceased’s estate to be distributed in accordance with the légitime proportions, which are as follows:

  • if the deceased is survived by a spouse or civil partner and issue, he or she may only freely dispose of one-third of the net movable estate (net estate). The surviving spouse or civil partner is entitled to the household effects and one-third of the net estate. The issue is entitled to claim the remaining one-third share, to be divided between them in equal shares per stirpes;
  • if the deceased leaves issue but no spouse or civil partner, he or she is entitled to dispose freely of one-third of his or her movable property. The issue is entitled to claim the remaining two-thirds of the net estate, to be divided between them in equal shares per stirpes; and
  • if the deceased leaves a spouse or civil partner but no issue, he or she is entitled to dispose of one-third of the net estate, and the surviving spouse or civil partner is entitled to claim the household effects and the remaining two-thirds of the net estate.

The onus is on the entitled beneficiary to claim his or her légitime within a year and a day from the grant of probate. Failure to do so will result in the terms of the deceased’s will being upheld.

Immovable estate

If an individual dies testate, a surviving spouse or civil partner has a right to the life enjoyment of one-third of all the deceased’s immovables (known as Jersey dower). Separately, to the extent that a surviving spouse or civil partner does not inherit the matrimonial home or civil partnership home (whether an immovable or share transfer property), the surviving spouse or civil partner is automatically entitled to a life interest in the home, and any heir will take subject to that life interest. Subject to this, there are no restrictions on how an individual can direct that his or her real estate shall pass upon death.

Jersey law prohibits trusts and foundations from directly owning Jersey real estate. If a testator wishes to leave immovables to a trust or foundation, he or she will need to consider incorporating a company during his or her lifetime, and then to leave the property in his or her will to the company and the shares in the company to the trust or foundation.

Intestacy

If an individual dies in your jurisdiction without leaving valid instructions for the disposition of the estate, to whom does the estate pass and in what shares?

If a person dies intestate, the entitlements of the surviving spouse or civil partner and surviving issue with respect to movables are as follows:

  • if there is no issue of the deceased, the surviving spouse or civil partner will take the whole of the net estate;
  • if the deceased leaves a surviving spouse or civil partner and issue:
    • the surviving spouse or civil partner is entitled to the household effects (a defined term), other movable estate to the value of £30,000 and half of the rest of the net estate; and
    • the issue takes the other half of the rest of the net movable estate; and
  • if there is no surviving spouse or civil partner, the issue will take the estate in equal shares.

If a person dies leaving neither a surviving spouse or civil partner nor issue, the movable estate devolves to that person’s heirs at law in equal shares in accordance with certain customary law rules. If there are no heirs, the property will go to the Crown.

If a person dies intestate, the entitlements of the surviving spouse or civil partner and surviving issue with respect to immovables are as follows:

  1. if there is no issue of the deceased, the surviving spouse or civil partner is entitled to the whole of the immovable estate;
  2. if the deceased leaves a surviving spouse or civil partner and issue, they are entitled to an equal share with each child who has survived the deceased and, if any, the surviving issue of each child who predeceased the deceased; and
  3. if there is no surviving spouse or civil partner, the issue will share the estate in equal shares as owners in common.

In the case of (2) and (3), where a child has predeceased the deceased, the deceased child is represented by his or her heirs, who take per stirpes if there is more than one of them. In other words, if the deceased and his or her surviving spouse or civil partner have one child who had predeceased the deceased, but that child has a surviving child, that surviving child (ie, the deceased’s grandchild) would count as issue and would take the share of his or her parent.

If a person dies leaving neither a surviving spouse or civil partner nor issue, the immovable estate devolves in equal shares as owners in common between the heirs at law. The heirs at law are determined according to certain customary law rules. If there are no heirs, the property will go to the Crown.

In addition, to the extent that a surviving spouse or civil partner does not inherit the whole of the net movable estate or the whole of the immovable estate, he or she is automatically entitled to a life interest in the matrimonial home or civil partnership home (which includes immovable and share transfer properties), and any heir will be subject to that life interest.

Adopted and illegitimate children

In relation to the disposition of an individual’s estate, are adopted or illegitimate children treated the same as natural legitimate children and, if not, how may they inherit?

There is no distinction between legitimate, legitimated, adopted and illegitimate children.

Distribution

What law governs the distribution of an individual’s estate and does this depend on the type of property within it?

It is the laws of the jurisdiction in which the deceased is domiciled at the date of his or her death that will govern the distribution of his or her movable estate. When considering immovable property, validity of a disposition will be governed by the laws of the jurisdiction in which the immovable property is situated.

Any will made in Jersey purporting to deal with real estate situated elsewhere will only be valid to the extent that the contents of the will do not conflict with the laws of the jurisdiction in which that real estate is situated, and assuming that the will was properly executed in accordance with the law of the foreign jurisdiction.

Formalities

What formalities are required for an individual to make a valid will in your jurisdiction?

The formalities for making a will are as follows:

  • the will must be in writing and signed by the testator;
  • the signature must be made or acknowledged by the testator in the presence of two witnesses present at the same time;
  • each witness must either attest and sign the will or acknowledge his or her signature in the presence of the testator and in the presence of the other witness; and
  • the witnesses must be over 18 years of age and must not be beneficiaries under the will.

It is possible to make a valid holographic will of movable property (ie, one that is entirely handwritten, dated and signed by the testator), even if the other formalities have not all been met.

There are special requirements for the execution of a will of Jersey immovable property. The will must be read aloud to the testator and, if signed in Jersey, one of the witnesses must be a member of the States (Jersey government), a Crown Officer, or an advocate or solicitor of the Royal Court of Jersey. If the will is made outside Jersey, one of the witnesses must be a notary public.

Foreign wills

Are foreign wills recognised in your jurisdiction and how is this achieved?

Foreign wills are recognised in Jersey. The Jersey court will usually accept the following as sufficient evidence of the validity of the will under the law of a testator’s domicile:

  • a copy of the original will, sealed and certified by the court or authority where it was first proved; and
  • a sealed and certified copy of the grant of probate by that court or authority.

Where it is desired to obtain a Jersey grant of probate for a foreign will, in addition to the above documents, the following will be required to prove the will in Jersey:

  • a certified copy of the death certificate, with a translation if it is not in English;
  • the original will (and an affidavit of law in relation to it if not executed in accordance with Jersey requirements) if it has not been necessary to make an application for a grant of probate of the will in another jurisdiction (eg, because all the deceased’s assets outside Jersey were jointly owned). If an affidavit of law is required, it must be sworn by a lawyer qualified to practise in the jurisdiction of the deceased’s domicile and must state that the will is not contrary to the law of the deceased’s domicile;
  • a power of attorney from the executor in favour of a Jersey resident, if the executor does not apply for probate in person; and
  • payment of the requisite amount of stamp duty and application fee.

The same practice applies to the grant of letters of administration where there is an intestacy and there are assets in Jersey.

Jersey has a fast-track procedure for the estate of individuals who die domiciled in the British Isles and leaving a will. For a fast-track application, the following are required:

  • a certified copy of the deceased’s death certificate;
  • a court sealed and certified copy of the British grant and the will and any codicils to it;
  • an oath to discharge the duties of the office of the executor in Jersey, which is prepared by a Jersey lawyer and forwarded to the executor to be sworn before an individual entitled under the laws of the deceased’s domicile to administer oaths; and
  • payment of the requisite amount of stamp duty and application fee.
Administration

Who has the right to administer an estate?

In respect of movables, it is the executor under a will, or an administrator where there is an intestacy, who has the right to administer the estate. Where there is no executor named in the will or the named executor is unable or unwilling to take up the appointment, an application can be made to court for the appointment of an executor, who is known as an executor dative.

When a person dies wholly intestate in respect of his or her movable estate, or there is a need to appoint an executor dative, and the deceased leaves a surviving spouse or civil partner, the spouse or civil partner will be entitled to apply for the grant of probate or letters of administration. When there is no such person, the principal heir will be entitled to apply for the grant. There are rules for determining the principal heir, depending on the family circumstances of the deceased.

In respect of the immovable estate, there is no executor or equivalent. The property will pass automatically to those named in the will or to the heirs at law in the case of an intestacy. A will of immovables must be registered in the Public Registry.

How does title to a deceased’s assets pass to the heirs and successors? What are the rules for administration of the estate?

See question 24 in respect of immovables.

For a movable estate, where there is a will, the executor’s duty is to uphold the terms of the will, subject to any légitime claim being brought within a year and a day of the grant of probate. There are no specific rules for administration of an estate, however, the movable estate should not be distributed (except for payment of expenses and liabilities) until a year and a day has passed from the grant of probate, as the will may be challenged during that period (as referenced above). If the estate is distributed within this period and a claim is successfully made, the executor will be personally liable up to the value of the estate.

For a movable estate on an intestacy, the administrator will have a duty to distribute the estate in accordance with the laws of intestacy in Jersey. For immovables, as referenced above, the property will vest automatically in the heirs, subject, in the case of a testate death, to any life interest (right of dower) and to registration of the will in the Public Registry.

If a person takes possession of, or in any way administers, any part of the movable estate of a deceased person without first obtaining a grant of probate or grant of letters of administration, he or she will be guilty of an offence (intermeddling) and liable to a fine or imprisonment, or both.

Challenge

Is there a procedure for disappointed heirs and/or beneficiaries to make a claim against an estate?

Once a will has been admitted to probate or registered in the Public Registry, or both, it acquires a provisional validity. The validity may be challenged, and the will declared invalid, if the challenge is made:

  • by a person who is injured by the will - this person will usually be an heir, but may be, for example, a widow or widower who has been deprived of his or her légitime (see question 18);
  • on a recognised ground of nullity, which is established to the satisfaction of the court - these grounds usually arise out of incapacity, illegality, error, or undue influence or coercion; and
  • within a period as may be allowed by law for doing so.

An action to annul a will of movables must be brought within a year and a day of the date of death of the deceased. An action to annul a will or a legacy of immovables must be brought within a year and a day of registration of the will in the Public Registry.

Capacity and power of attorney

Minors

What are the rules for holding and managing the property of a minor in your jurisdiction?

Under the Children’s Property and Tuteurs (Jersey) Law 2016, if a minor (someone under the age of 18) inherits or is gifted property, a tuteur (a type of guardian of property) must be appointed in respect of movable property valued over £25,000 and immovable property of any value.

A tuteur need not be (but can be) appointed if the value of the movable property is less than £25,000 or if the property is already administered by an administrator, executor or trustee. A tuteur is appointed by the Jersey court and an application may only be made by one of the following individuals:

  • a parent or relative of the minor;
  • a guardian of the minor;
  • a creditor of the minor;
  • the Attorney General; or
  • any other person who obtains the leave of the Royal Court.

A tuteur must be an individual; thus, a corporate body cannot be appointed as a tuteur. If the court considers it appropriate, more than one individual may be appointed to act as tuteur. Once appointed, the tuteur has sole responsibility for administering and protecting the minor’s assets. The tuteur is entitled to remuneration (at a rate specified in the rules of court) and reimbursement for reasonably incurred expenses. The tuteur continues in office until the minor attains the age of majority (currently 18 years of age) or dies, or the tuteur is removed from office by the court. When the minor reaches the age of majority or dies, the tuteur must take all necessary steps to transfer the administration of the minor’s property to the minor or to the executor of the minor’s estate.

Age of majority

At what age does an individual attain legal capacity for the purposes of holding and managing property in your jurisdiction?

18 years.

Loss of capacity

If someone loses capacity to manage their affairs in your jurisdiction, what is the procedure for managing them on their behalf?

The Capacity and Self-Determination (Jersey) Law 2016 sets out the legal test for mental capacity to make decisions. It replaced the previous curatorship regime with the appointment of delegates. The Jersey court can appoint a delegate where a person does not take the opportunity to draw up a lasting power of attorney and then loses mental capacity. Application can be made to be a health and welfare delegate or a property and financial affairs delegate, or both. Applications are made on specific forms available through the Government of Jersey website.

Immigration

Visitors’ visas

Do foreign nationals require a visa to visit your jurisdiction?

Generally, a person who is not a British citizen, a national of a member state of the European Union or European Economic Area, the holder of an EEA family permit or a Swiss national needs permission to enter Jersey. For these purposes, ‘British citizen’ includes other Commonwealth citizens who have the right of abode in the UK. This position may change following the UK’s exit from the European Union.

Generally, a person seeking leave to enter Jersey as a visitor may be admitted for a period not exceeding six months. There are rules applicable to those seeking to study or work in Jersey. Certain nationalities require visas regardless of the purpose of their stay in Jersey. The Jersey visa requirements are aligned to the UK visa requirements (see the UK government website). Schengen visas are not valid in Jersey.

How long can a foreign national spend in your jurisdiction on a visitors’ visa?

Generally, six months.

High net worth individuals

Is there a visa programme targeted specifically at high net worth individuals?

Applications to relocate to Jersey are open to any individual whose worldwide income exceeds £725,000 per annum. The current tiered rate of tax on personal worldwide income is:

  • 20 per cent on the first £725,000 (so that the minimum liability is £145,000); and
  • 1 per cent on all income over £725,000.

A tax rate of 20 per cent is chargeable on income derived from Jersey property. For new residents, any such income falls within the first tier.

Jersey welcomes submissions from individuals with high-value, low-footprint businesses to relocate to the island.

If so, does this programme entitle individuals to bring their family members with them? Give details.

Yes, subject to any conditions imposed on their residence licence continuing to be satisfied or removed.

Does such a programme give an individual a right to reside permanently or indefinitely in your jurisdiction and, if so, how?

Yes, subject to the individual continuing to meet any conditions imposed on him or her when granted the right to reside in Jersey.

Does such a programme enable an individual to obtain citizenship or nationality in your jurisdiction and, if so, how?

It is not possible to obtain separate nationality in Jersey. The UK government is responsible for the laws covering British citizenship through the British Nationality Act 1981, which applies to Jersey. An individual can apply for naturalisation if he or she has lived in the UK or in Jersey or Guernsey for five years or more, or if he or she is married to a British citizen and has lived in the UK or in Jersey or Guernsey for three years or more. It is also necessary to pass the UK’s citizenship test and meet the English language requirement.