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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

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.​

Agreement start date
Tax Information Exchange Agreement and additional documents


​9 December 2011

​​Argentina and Jersey TIEA​​

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


​5 January 2010

Australia and Jersey Exchange of Information agreement

Australia and Jersey joint declaration

Australia and Jersey mutual agreement procedure


​1 June 2013

Austria and Jersey TIEA


26 July 2017

Belgium and Jersey TIEA


22 January 2019

Brazil and Jersey TIEA


19 December 2011

​​Canada and Jersey TIEA

​Chile3 October 2018Chile and Jersey TIEA


​10 November 2011

China and Jersey TIEA

​Czech Republic

​14 March 2012

Czech Republic and Jersey TIEA


​6 June 2009

Denmark and Jersey TIEA

Denmark and Jersey political declaration agreement

Denmark and Jersey access to mutual agreement procedures


​21 August 2009

Faroes and Jersey TIEA

Faroes and Jersey political declaration agreement


​3 August 2009

Finland and Jersey TIEA

Finland and Jersey political declaration agreement

Finland and Jersey access to mutual agreement procedures


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


​28 August 2009

Germany and Jersey TIEA

Germany and Jersey political declaration​​


​6 June 2009

Greenland and Jersey TIEA

Greenland and Jersey political declaration agreement

Greenland and Jersey access to mutual agreement procedure


13 ​February 2015

Hungary and Jersey TIEA


​3 December 2009

Iceland and Jersey TIEA

Iceland and Jersey political declaration agreement


​​8 May 2012

​​India and Jersey TIEA

Copy of the TIEA letter between India and Jersey


​22 September 2014​

Indonesia and Jersey TIEA


5 May 2010

Ireland and Jersey TIEA

Ireland and Jersey joint declaration

Ireland and Jersey mutual agreement procedure


​ 26 January 2015

Italy and Jersey TIEA


​​30 August 2013

Japan and Jersey TIEA

​Korea21 November 2016
Korea and Jersey TIEA


1 March 2014

Latvia and Jersey TIEA


​22 March 2012

Mexico and Jersey TIEA

Mexico and Jersey memorandum of understanding


​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


7 October 2009

Norway and Jersey TIEA

Norway and Jersey political declaration agreement

Norway and Jersey access to mutual agreement procedures


​1 December 2012

Poland and Jersey TIEA


​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


​23 December 2009

Sweden and Jersey TIEA

Sweden and Jersey political declaration agreement

Sweden and Jersey access to mutual agreement procedures


​14 October 2014​

Switzerland and Jersey


​11 September 2013

​​Turkey and Jersey

​United Kingdom

​27 November 2009

UK and Jersey exchange of letters

UK and Jersey memorandum of understanding

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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