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, download, complete and return the Certificate of Tax Residency Request form and email it to Business Tax.
If you need multiple certificates, download, complete and return the bulk request for tax residency certificate form and email it to Business Tax.
Submitting a tax return for a foreign company
To submit a tax return, a foreign company must:
- complete the Foreign corporate body registration form
- we will issue you with a TIN and tax reference. The tax reference is needed for online registration
- register on the Taxes Office Online Services
- submit a tax return
Global tax return submission
The GRFIC will no longer be available from 2020 (2019 company return).