Jersey Financial Services M&A: A Practical Guide

Jersey has established itself as one of the world's major international finance centres, offering sophisticated fund structures ranging from lightly-regulated Jersey Private Funds to Expert Funds and Listed Funds. The jurisdiction combines tax neutrality, political stability, and a comprehensive regulatory framework designed to accommodate diverse investment strategies including private equity, real estate, infrastructure, and emerging asset classes like digital assets.

The key advantages to listing on the Official List of The International Stock Exchange (TISE) as operated by The International Stock Exchange Authority Limited (TISEA) are.

Jersey strengthens its position as a leading digital assets jurisdiction through new government initiatives on tokenisation, faster regulatory approval timelines for digital asset applications, and comprehensive guidance on artificial intelligence use in financial services. These developments create practical opportunities for issuers, investment advisers, and service providers considering Jersey for digital asset projects.

The International Stock Exchange ("TISE") has introduced New Listing Rules that come into effect from Monday 2 August 2021.

Jersey's investment funds sector continues to evolve with strategic reforms designed to enhance competitiveness and operational efficiency. Recent developments include the government's Time to Win initiative, comprehensive reforms to the Control of Borrowing regime, and the introduction of a modern corporate administration framework that expands restructuring options for distressed companies.

Jersey is set to modernize its financial regulatory framework by repealing its mid-twentieth century Control of Borrowing regime and introducing targeted registration systems for digital asset issuers, private funds, and retail prospectuses. The Draft Financial Products and Prospectuses Law proposes to streamline regulatory oversight while maintaining investor protections, with digital asset issuers moving from the current COBO consent process to a new statutory registration framework.

Jersey Finance has announced a number of speakers and panellists for its Private Wealth Conference in London next week.

At the same time, it provides easier access for investors who are looking to invest in securities which have been verified as meeting globally recognised standards in sustainable finance.

The International Stock Exchange has been successful in its application to be recognised by the US regulator, US Securities and Exchange Commission as a Designated Offshore Securities Market.

Jersey is one of the world's major international finance centres.

China has introduced a comprehensive Individual Income Tax regime for offshore trusts, imposing a 20% flat tax on settlors and beneficiaries with Chinese connections. With a 90-day transition window now in effect, affected individuals must urgently assess their disclosure obligations and consider whether existing trust structures remain viable under the new rules.

Islamic finance is experiencing rapid global expansion, with assets approaching US$6tn and record sukuk issuance attracting non-traditional investors. The convergence of Shariah-compliant and sustainable investing is creating new opportunities, while AAOIFI Standard No. 62 and tokenisation developments are reshaping how Islamic finance structures are designed and implemented across international markets.

Ireland's Budget 2027 introduces significant tax reforms aimed at boosting competitiveness and encouraging investment, including reductions in capital gains tax, simplified interest relief provisions, and a new Personal Investment Account with favorable tax treatment. The budget package totals €8.5 billion with measures focused on rewarding work, promoting entrepreneurship, and addressing housing supply challenges.

Important changes have been made to the BVI Business Companies Act, Revised Edition 2020 (the "Companies Act").

Liquidity concerns are all too familiar to most private equity fund managers these days, and investors in their funds have not been immune.

Further to our recent update, the DITC has issued an updated CRS Entity Self-Certification Form and Individual Self-Certification Form to reflect the recent amendments to the CRS as implemented in the Cayman Islands.

The CRS is the global standard developed by the OECD for the automatic exchange of financial account information between participating jurisdictions for tax purposes.

The decision as to where to establish an offshore trust can only be made based on the specific requirements of the client.

The Cayman Islands Department for International Tax Cooperation has made the following announcements regarding the AEOI regimes.

The Grand Court of the Cayman Islands recently delivered a judgment in In the matter of Pinnacle Global Partners Fund I LTD.