What is a foreign company?
A foreign company is a company which is incorporated anywhere other than in Jersey.
There are two types of foreign companies:
- those that are managed and controlled in Jersey with directors and board meetings held in Jersey. These companies are treated as resident in Jersey and are subject to tax on all their income
- those that are trading through a permanent establishment in Jersey only. These companies are not treated as resident in Jersey and are only subject to tax in respect of the income from the Jersey branch
Both types of foreign companies are required to comply with all aspects of the Income Tax (Jersey) Law 1961 including the submission of tax returns. You can read the
Income Tax Law on Jersey Law website.
Requesting a foreign tax residency certificate
Foreign companies treated as tax resident in Jersey, may need to provide evidence of this to third parties, such as the Revenue Authority of another country. Revenue Jersey can supply tax residency certificates on request.
To request a tax residency certificate, please download, complete and return this form.
Certificate of Tax Residency Request
If you need multiple certificates you can email us for a 'bulk' request form.
Email Revenue Jersey
Submitting a tax return for a foreign company
To submit a tax return, a foreign company must:
- Notify us that the company has become resident in Jersey or has commenced receiving income which is liable to Jersey tax.
- The company will be issued with a Tax Identification Number (TIN) which is then needed to register for tax online services.
- Use the TIN to register for Tax Online Services
- Submit an online tax return
Global tax return submission
The global return must be submitted by 31 December in the year following the year of assessment.
The GRFIC will no longer be available from 2020 (2019 company return).
Complete GRFIC global tax return on Jersey Tax website