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Jersey resident shareholder income and tax

About Jersey resident shareholder income

If you are a Jersey resident shareholder of a company that is resident for Jersey income tax, you must declare any income received from cash and stock dividends.

In addition, if you have held, at any time during the year, more than 2% of the ordinary share capital of a company that is resident for Jersey income tax and is charged to tax at the corporate rate of either 0% or 10%, you must declare any:

  • deemed interim and deemed final dividends from trading companies
  • attribution of profits from investment holding companies and personal service companies
  • deemed dividends from financial services companies
  • shareholder loans

Changes to shareholder taxation in 2012

Due to changes in the income tax law relating to shareholder taxation, the following no longer apply from 1 January 2012:

  • deemed final dividends (in respect of a trading company subject to tax at 0%)
  • attribution of profits (in respect of a non-trading company subject to tax at 0%)
  • deemed dividends (in respect of a financial services company subject to tax at 10%)
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