Pre-entry Tax Planning
1.1 In Jersey, what pre-entry estate and gift tax planning can
be undertaken?
Jersey has its own independent system and law of taxation. The
governing laws are the Income Tax (Jersey) Law 1961 and the Goods
and Services Tax (Jersey) Law 2007. There are no inheritance taxes,
capital gains taxes or wealth taxes under Jersey law.
1.2 In Jersey, what pre-entry income tax planning can be
undertaken?
Tax on income is charged at a flat rate of 20%. It is payable by
resident individuals on their worldwide income, including certain
benefits in kind. Non-resident individuals are taxed only on income
arising in Jersey other than, by concession, interest arising on
bank deposits. Jersey's authorities exercise control over the
acquisition and occupancy of residential property in Jersey and
statutorily defined housing qualifications are required before
consent is given. However for those persons who are perceived to be
'high-value' individuals seeking
