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Government of

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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.

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.​

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