Private Client Guide - Jersey (Legal 500)

This guide to Jersey's private client sector includes commentary on tax, trusts, foundations and private wealth structures used within the jurisdiction, including charitable or philanthropic structures. It also looks at capital gains, withholding and wealth tax rules along with issues relating to real property, immigration, succession, making a will and estate planning considerations, legislative changes and disclosure obligations.

Which factors bring an individual within the scope of tax on income and capital gains?

This question is intended to address the territorial scope of the taxes that your jurisdiction imposes on income and capital gains. Relevant factors may include (for example) residence, habitual residence, domicile, nationality, citizenship, location of assets and location of economic activity. Please briefly explain the broad meaning of each relevant factor.