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Tax Information Exchange Agreements with other countries

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

​Country​A​greement start 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 2010Download 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 forceDownload Belgium and Jersey TIEA (size 2.9mb)
​Brazil​Not yet in force​Download Brazil and Jersey TIEA (size 567kb)
​Canada19 December 2011​​Download Canada and Jersey TIEA (size 488kb)
​China​10 November 2011Download China and Jersey TIEA (size 403kb)
​Czech Republic​14 March 2012Download Czech Republic and Jersey TIEA (size 3mb)
​Denmark​6 June 2009Download 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 2009Download Faroes and Jersey TIEA (size 46kb)
Download Faroes and Jersey political declaration agreement (size 15kb)
​Finland​3 August 2009Download 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)
​France11 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 2009Download Germany and Jersey TIEA (size 65kb)
Download Germany and Jersey political declaration (size 27kb)
​Greenland​6 June 2009Download 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)
​HungaryNot yet in forceDownload Hungary and Jersey TIEA (size 3mb)
​Iceland​3 December 2009Download 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 ratifiedDownload Indonesia and Jersey TIEA (size 1.19mb)
​Ireland5 May 2010Download 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 2013Download Japan and Jersey TIEA (size 757kb)
​Latvia1 March 2014Download Latvia and Jersey TIEA (size 637kb)
​Mexico​22 March 2012Download 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 2010Download 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)
​Norway7 October 2009Download 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 2012Download South Africa and Jersey TIEA (size 3mb)
Download South Africa and Jersey joint declaration (size 454kb)​
​Slovenia​24 June 2014Download Slovenia and Jersey TIEA (size 2.5mb) 
​Sweden​23 December 2009Download 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 2006Download USA and Jersey TIEA (size 31kb)​


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