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Partial double taxation agreements with other countries

​​​​​​​About Double Taxation Agreements (DTAs)​

​Double taxation treaties are agreements between two countries that are designed to:

  • help determine the tax residency status of a person or a company
  • protect against the risk of double taxation where the same income is taxable in two countries 
  • provide certainty of treatment for cross-border trade and investment

DTAs protect J​ersey’s taxing rights and guard against attempts to avoid or evade tax.

They also allow Jersey to exchange information with the tax authorities of other countries. Jersey has around 15 full DTAs with other countries, and 12 partial double taxation agreements. We are currently negotiating with a number of other countries so the number is expected to grow.

Agreements only come into force when they have completed the necessary parliamentary procedures in both countries.

Jersey can also exchange tax information with other countries under Tax Information Exchange Agreements (TIEAs), the Multilateral Convention, and with EU member states (under the EU Savings Tax Directive).

Tax Information Exchange Agreements with other countries

Multilateral Convention (International tax)

EU Savings Directive

List of countries

Partial taxation agreements are more limited than full agreements. They generally provide for the avoidance of double taxation on certain income of individuals and in​​​come derived from the operations of ships and aircraft.​

​​All agreements have been signed and ratified, unless otherwise stated.​

Country
Agreement start date
Double taxation agreement

​Australia

​10 June 2009​

​​Download Australia and Jersey mutual agreement procedure (size 366kb)

​Denmark

6 June 2009​

Download Denmark and Jersey DTA for individuals (size 41kb)

Download Denmark and Jersey DTA for ships or aircraft (size 23kb)

​Faroes

​21 August 2009

Download Faroes and Jersey DTA for individuals (size 51kb)

Download Faroes and Jersey DTA for ships or aircraft (size 31kb)

​Finland

​3 August 2009

Download Finland and Jersey DTA for individuals (size 32kb)

Download Finland and Jersey DTA for ships or aircraft (size 25kb)

​France

​12 February 1964

Note: there is also a tax information exchange agreement with France in addition to this double tax agreement.

​Download France and Jersey DTA (size 28kb)

​Germany

​28 August 2009 (terminated 28 August 2014)

Updated 29 August 2014

Download old Germany and Jersey DTA (size 39kb)

Download updated Germany and Jersey DTA (size 2.2​mb)​


​Greenland

​6 June 2009

Download Greenland and Jersey DTA for individuals (size 48kb)

Download Greenland and Jersey for ships or aircraft (size 35kb)

​Iceland

​3 December 2009

​​Download Iceland and Jersey DTA for individuals (size 36kb)

Download Iceland and Jersey DTA for ships or aircraft (size 29kb)

​New Zealand

27 July 2009  

Download New Zealand and Jersey mutual agreement procedure (size 36kb)

​Norway

​7 October 2009

​​Download Norway and Jersey DTA for individuals (size 15kb)

Download Norway and Jersey DTA for ships or aircraft (size 29kb)

​Poland

1 December 2012​

​​Download Poland and Jersey DTA for individuals (size 4mb)

Download Poland and Jersey DTA for ships or aircraft (size 3mb)

​Sweden

​23 December 2009

Download Sweden and Jersey DTA for individuals (size 33kb)

Download Sweden and Jersey DTA for ships or aircraft (size 24kb)​​


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