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

Tax Information Exchange Agreements with other countries

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

​Country

​A​greement sta​rt date

​Tax Information Exchange Agreement and additional documents

​Argentina

​9 December 2011

​​Download Argentina and Jersey TIEA (size 894kb)​​

​​​Download a copy of the letter from the
Argentine ministry to the Treasury and Resources Minister (size 78kb)

​Australia

​5 January 2010

Download Australia and Jersey Exchange of Information agreement (size 577kb)

Download Australia and Jersey joint declaration (size 140kb)

Download Australia and Jersey mutual agreement procedure (366kb)

​Austria

​1 June 2013

​​Download Austria and Jersey TIEA (size 4.67mb)

​Belgium

​Not yet in force

Download Belgium and Jersey TIEA (size 2.9mb)

​Brazil

​Not yet in force

​Download Brazil and Jersey TIEA (size 567kb)

​Canada

19 December 2011

​​Download Canada and Jersey TIEA (size 488kb)

​China

​10 November 2011

Download China and Jersey TIEA (size 403kb)

​Czech Republic

​14 March 2012

Download Czech Republic and Jersey TIEA (size 3mb)

​Denmark

​6 June 2009

Download Denmark and Jersey TIEA (size 42kb)

Download Denmark and Jersey political declaration agreement (size 15kb)

Download Denmark and Jersey access to mutual agreement procedures (size 23kb)

​Faroes

​21 August 2009

Download Faroes and Jersey TIEA (size 46kb)

Download Faroes and Jersey political declaration agreement (size 15kb)

​Finland

​3 August 2009

Download Finland and Jersey TIEA (size 40kb)

​Download Finland and Jersey political declaration agreement (size 15kb)

Download Finland and Jersey access to mutual agreement procedures (size 25kb)

​France

11 October 2010

Note: Two of the documents refer to Article 164 C of the French General Tax Code.

On 26 December 2013, the French Council of State (Conseil d'État) abolished Article 164 C of the French General Tax Code because it was in breach of EU law.

Therefore, Jersey residents who own second homes in France are no longer liable to French income tax under Article 164 C. If you have paid tax previously then you should be able to reclaim tax.

Download France and Jersey TIEA (size 84kb)

Download France and Jersey European Union context (size 9kb)

Download impact of TIEA on French tax mechanisms (size 13kb)

Download France and Jersey memorandum of understanding (size 13kb)

Download communique (English version) (size 37kb)

Download communique (French version) (size 32kb)

Download a copy of the letter from the Director for European and International affairs in respect of French property (size 51kb)

​Germany

​28 August 2009

Download Germany and Jersey TIEA (size 65kb)

Download Germany and Jersey political declaration (size 27kb)

​Greenland

​6 June 2009

Download Greenland and Jersey TIEA (size 43kb)

Download Greenland and Jersey political declaration agreement (size 15kb)

Download Greenland and Jersey access to mutual agreement procedure (size 25kb)

​Hungary

Not yet in force

Download Hungary and Jersey TIEA (size 3mb)

​Iceland

​3 December 2009

Download Iceland and Jersey TIEA (size 41kb)

Download Iceland and Jersey political declaration agreement (size 15kb)

​India

​​8 May 2012

​​Download India and Jersey TIEA (size 1mb)

Download a copy of the TIEA letter between India and Jersey (size 170kb)

​​Indonesia

​Not yet ratified

Download Indonesia and Jersey TIEA (size 1.19mb)

​Ireland

5 May 2010

Download Ireland and Jersey TIEA (size 80kb)

Download Ireland and Jersey joint declaration (size 52kb)

Download Ireland and Jersey mutual agreement procedure (size 30kb)

​Italy

​ 13 March 2012

​​Download Italy and Jersey TIEA (size 2.4mb)

​Japan

​​30 August 2013

Download Japan and Jersey TIEA (size 757kb)

​Latvia

1 March 2014

Download Latvia and Jersey TIEA (size 637kb)

​Mexico

​22 March 2012

Download Mexico and Jersey TIEA (size 354kb)

Download Mexico and Jersey memorandum of understanding (size 1.5mb)

​Netherlands

​1 March 2008

​Download Netherlands and Jersey TIEA (size 273kb)

Download Netherlands and Jersey mutual agreements procedure (size 29kb)

Download Netherlands and Jersey memorandum of understanding (size 26kb)

​New Zealand

​27 October 2010

Download New Zealand and Jersey TIEA (size 91kb)

Download New Zealand and Jersey understanding (size 29kb)

Download New Zealand and Jersey mutual agreement procedure (size 36kb)

​Norway

7 October 2009

Download Norway and Jersey TIEA (size 43kb)

​Download Norway and Jersey political declaration agreement (size 15kb)

Download Norway and Jersey access to mutual agreement procedures (size 25kb)

​Poland

​1 November 2012

​​Download Poland and Jersey TIEA (size 438kb)

​Portugal

​9 November 2011

​Download Portugal and Jersey TIEA (size 41kb)

Download Portugal and Jersey joint declaration (size 28kb)

Download Portugal and Jersey memorandum of understanding (size 26kb)

​South Africa

​29 February 2012

Download South Africa and Jersey TIEA (size 3mb)

Download South Africa and Jersey joint declaration (size 454kb)​

​Slovenia

​24 June 2014

Download Slovenia and Jersey TIEA (size 2.5mb) 

​Sweden

​23 December 2009

Download Sweden and Jersey TIEA (size 37kb)

Download Sweden and Jersey political declaration agreement (size 15kb)

Download Sweden and Jersey access to mutual agreement procedures (size 23kb)

​Switzerland

​14 October 2014​

Download Switzerland and Jersey (size 1.83mb)

​Turkey

​11 September 2013

​​Download Turkey and Jersey (size 381kb)

​United Kingdom

​27 November 2009

​​Download UK and Jersey exchange of letters (size 60kb)

Download UK and Jersey memorandum of understanding (size 12kb)

Download UK and Jersey news release from HM Revenue and Customs (size 26kb)

​United States of America

​23 May 2006

Download USA and Jersey TIEA (size 31kb)​

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