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Taxation of company distributions: draft guidance

​What company distributions mean

Company distributions mean any value taken out of a company by a Jersey resident shareholder that is not effectively 'paid for' by the shareholder by putting any new consideration back into the company.

A company distribution could include:

  • a dividend paid (income or capital)
  • a repayment of share capital
  • a loan repayment

Who does this apply to?

Whether or not the distribution is taxed on the Jersey resident shareholder depends on a combination of circumstances including:

  • the nature of the distribution, and
  • if the shareholder is entitled to a share of the company's taxable profits taxed at a rate lower than 20% (the specified profits)

Download Comptroller's guide to the taxation of company distributions - version two (size 1,45mb) 

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