A Guide To Jersey Entities

Jersey has a wide variety of entities or legal vehicles that can be used to meet a client's commercial objectives. These all have the advantages of a flexible legislative regime as well as existing within Jersey's tax neutral environment.

This guide outlines the main different types of entities that Jersey offers.

Company

The standard Jersey company is the most commonly used entity in Jersey. Its features are similar to companies found in other jurisdictions with Jersey company law originally based on the UK Companies Act 1985 but with some key differences. Frequently the type of company will be limited by shares but unlimited and guarantee companies are also available.

The key advantage to a Jersey company is in its flexibility with limited restrictions on what the company can do. Shares may be issued with or without a par value. Distributions to shareholders only require a cash flow solvency test without the need for distributable reserves or supporting