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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Partial double taxation agreements with other countries

​​​​​​​About Double Taxation Agreements (DTAs)​

​Double taxation treaties are agreements between two countries that are designed to:

  • help determine the tax residency status of a person or a company
  • protect against the risk of double taxation where the same income is taxable in two countries 
  • provide certainty of treatment for cross-border trade and investment

DTAs protect J​ersey’s taxing rights and guard against attempts to avoid or evade tax.

They also allow Jersey to exchange information with the tax authorities of other countries.

Agreements only come into force when they have completed the necessary parliamentary procedures in both countries.

Jersey can also exchange tax information with other countries under Tax Information Exchange Agreements (TIEAs), the Multilateral Convention, and with EU member states (under the EU Savings Tax Directive).

Tax Information Exchange Agreements with other countries

Multilateral Convention (International tax)

EU Savings Directive

List of countries

Partial taxation agreements are more limited than full agreements. They generally provide for the avoidance of double taxation on certain income of individuals and in​​​come derived from the operations of ships and aircraft.​

​​All agreements have been signed and ratified, unless otherwise stated.​

Country
Agreement start date
Double taxation agreement

​Australia

​10 June 2009​

​​Australia and Jersey mutual agreement procedure

​Denmark

6 June 2009​

Denmark and Jersey DTA for individuals

Denmark and Jersey DTA for ships or aircraft

​Faroes

​21 August 2009

Faroes and Jersey DTA for individuals

Faroes and Jersey DTA for ships or aircraft

​Finland

​3 August 2009

Finland and Jersey DTA for individuals

Finland and Jersey DTA for ships or aircraft

​France

​12 February 1964

France and Jersey DTA

There's also a tax information exchange agreement with France in addition to this double tax agreement.

​Germany

​28 August 2009 (ended 28 August 2014)

Updated 29 August 2014

Germany and Jersey DTA 2009

Germany and Jersey DTA 2014

​Greenland

​6 June 2009

Greenland and Jersey DTA for individuals

Greenland and Jersey for ships or aircraft

​Iceland

​3 December 2009

​​Iceland and Jersey DTA for individuals

Iceland and Jersey DTA for ships or aircraft

​Ireland
​5 May 2010
​Ireland​ an​d Jersey DTA Individuals and mutual agreement procedure

​New Zealand

27 July 2009  

New Zealand and Jersey mutual agreement procedure

​Norway

​7 October 2009

​​Norway and Jersey DTA for individuals

Norway and Jersey DTA for ships or aircraft

​Poland

1 December 2012​

​​Poland and Jersey DTA for individuals

Poland and Jersey DTA for ships or aircraft

​Sweden

​23 December 2009

Sweden and Jersey DTA for individuals

Sweden and Jersey DTA for ships or aircraft

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