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Information and public services for the Island of Jersey

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

Tax Information Exchange Agreements with other countries

​​​About Tax Information Exchange Agreements (TIEAs)​

Tax Information Exchange Agreements (TIEAs) are signed by two countries that ​agree to co-operate in tax matters by exchanging information. Jersey has been exchanging information with other countries using TIEAs since 2007.

They help governments to enforce domestic tax laws by allowing the opportunity to exchange relevant tax information on request. Unlike double taxation agreements, TIEAs don’t always eliminate the double taxation of income.

All of Jersey’s TIEAs are in line with the international standard, and broadly follow the Organisation for Economic Co-operation and Development (OECD) model agreement on Exchange of Information on Tax Matters.

Jersey has signed a number of TIEAs based on this OECD model, which allow us to send and receive tax information.

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

Jersey can also exchange tax information with other countries under double taxation agreements, the Multilateral Convention, and with EU member states under the EU Savings Tax Directive.

Double taxation agreements

Multilateral Convention (International tax)

EU Savings Directive

List of countries with TIEAs​​​

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

Country
Agreement​ start date
Tax Information Exchange Agreement and additional documents

​Argentina

​9 December 2011

​​Argentina and Jersey TIEA​​

​​Copy of the letter from the
Argentine ministry to the Treasury and Resources Minister

​Australia

​5 January 2010

Australia and Jersey Exchange of Information agreement

​Australia and Jersey joint declaration

​Australia and Jersey mutual agreement procedure

​Austria

​1 June 2013

Austria and Jersey TIEA

​Belgium

26 July 2017

​Belgium and Jersey TIEA

​Brazil

22 January 2019

​Brazil and Jersey TIEA

​Canada

19 December 2011

​​Canada and Jersey TIEA

​Chile3 October 2018​Chile and Jersey TIEA

​China

​10 November 2011

China and Jersey TIEA

​Czech Republic

​14 March 2012

​Czech Republic and Jersey TIEA

​Denmark

​6 June 2009

​Denmark and Jersey TIEA

​Denmark and Jersey political declaration agreement

​Denmark and Jersey access to mutual agreement procedures

​Faroes

​21 August 2009

​Faroes and Jersey TIEA

​Faroes and Jersey political declaration agreement

​Finland

​3 August 2009

​Finland and Jersey TIEA

​Finland and Jersey political declaration agreement

​Finland and Jersey access to mutual agreement procedures

​France

11 October 2010

Two of the documents refer to Article 164 C of the French General Tax Code.

On 26 December 2013, the French Council of State (Conseil d'État) abolished Article 164 C of the French General Tax Code because it was in breach of EU law.

Therefore, Jersey residents who own second homes in France are no longer liable to French income tax under Article 164 C. If you have paid tax previously then you should be able to reclaim tax.

​France and Jersey TIEA

​France and Jersey European Union context

​Impact of TIEA on French tax mechanisms

​France and Jersey memorandum of understanding

​Communique (English version)

​Communique (French version)

​Copy of the letter from the Director for ​European and International affairs in respect of French property

​Germany

​28 August 2009

​Germany and Jersey TIEA

​Germany and Jersey political declaration​​

​Greenland

​6 June 2009

​Greenland and Jersey TIEA

​Greenland and Jersey political declaration agreement

​Greenland and Jersey access to mutual agreement procedure

​Hungary

13 ​February 2015

​Hungary and Jersey TIEA

​Iceland

​3 December 2009

​Iceland and Jersey TIEA

​Iceland and Jersey political declaration agreement

​India

​​8 May 2012

​​India and Jersey TIEA

​Copy of the TIEA letter between India and Jersey

​​Indonesia

​22 September 2014​

​Indonesia and Jersey TIEA

​Ireland

5 May 2010

​Ireland and Jersey TIEA

​Ireland and Jersey joint declaration

​Ireland and Jersey mutual agreement procedure

​Italy

​ 26 January 2015

Italy and Jersey TIEA

​Japan

​​30 August 2013

​Japan and Jersey TIEA and partial DTA​

​Korea21 November 2016
Korea and Jersey TIEA

​Latvia

1 March 2014

​Latvia and Jersey TIEA

​Mexico

​22 March 2012

​Mexico and Jersey TIEA

​Mexico and Jersey memorandum of understanding

​Netherlands

​1 March 2008

​Netherlands and Jersey TIEA

​Netherlands and Jersey mutual agreements procedure

​Netherlands and Jersey memorandum of understanding

​New Zealand

​27 October 2010

​New Zealand and Jersey TIEA

​New Zealand and Jersey understanding

New Zealand and Jersey mutual agreement procedure

​Norway

7 October 2009

​Norway and Jersey TIEA

​Norway and Jersey political declaration agreement

​Norway and Jersey access to mutual agreement procedures

​Poland

​1 December 2012

Poland and Jersey TIEA

​Portugal

​9 November 2011​​

Portugal and Jersey TIEA

​Portugal and Jersey joint declaration

​Portugal and Jersey memorandum of understanding

​Romania​5 February 2016​​Romania and Jersey TIEA
​​Slovenia​​24 June 2014​​Slovenia and Jersey TIEA

​South Africa

​29 February 2012

​South Africa and Jersey TIEA

​South Africa and Jersey joint declaration

​Sweden

​23 December 2009

​Sweden and Jersey TIEA

​Sweden and Jersey political declaration agreement

​Sweden and Jersey access to mutual agreement procedures

​Switzerland

​14 October 2014​

​Switzerland and Jersey

​Turkey

​11 September 2013

​​Turkey and Jersey

​United Kingdom

​27 November 2009​

UK and Jersey exchange of letters​​

UK and Jersey memorandum of understanding

UK a​nd Jersey TIEA​

​UK and Jersey news release from HM Revenue and Customs
​​United States of America

​23 June 2006

USA and Jersey TIEA​​​​​


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