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Civil Partnerships recognised from other countries and territories for tax purposes

Countries or territories that will now also be recognised by Jersey tax law if the relationship is registered in a country or territory given in the first column of the table and fits the description given in the second column.   

Country or territory 

Description 

Andorra 

unio est​able de parella 

Australia: Tasmania 

significant relationship 

Belgium 

the relationship referred to as cohabitation legale, wettelijke samenwoning or gesetzliches zusammenwohen 

Belgium 

marriage 

Canada 

marriage 

Canada: Nova Scotia 

domestic partnership 

Canada: Quebec 

the relationship referred to as union civile or as civil union 

Denmark 

registreret partnerskab 

Finland 

the relationship referred to as rekisteroity parisuhde or as registerad partnerskab 

France 

pacte civile de solidarite 

Germany 

Lebenspartnerschaft 

Iceland 

stadfesta samvist 

Luxembourg 

the partnership referred to as partenariat enregistre or eingetragene partnerschaft 

Netherlands 

geregistreerde partnerschap 

Netherlands 

marriage 

New Zealand 

civil union 

Norway 

registrert partnerskap 

Spain 

marriage 

Sweden 

registrerat partnerskap 

United States of America: California 

domestic partnership 

United States of America: Connecticut 

civil union 

United States of America: Maine 

domestic partnership 

United States of America: Massachusetts 

marriage 

United States of America: New Jersey 

domestic partnership 

United States of America: Vermont 

civil union 


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