Europe · 🇯🇪 Jersey

Jersey

The larger of the Channel Islands finance centers, used for private wealth, fund administration and listed holding structures and chosen for its substance, its influential trust law, and a tax-neutral footing a Channel away from London.

Mixed Norman customary & English common law Regulator · JFSC Final appeal · Privy Council

Jersey at a glance

Legal system
Mixed Norman customary and English common law; Royal Court with final appeal to the Privy Council
Company formation
Companies are formed under the Companies (Jersey) Law 1991, including par-value and no-par-value companies, cell companies and the Jersey foundation under the Foundations (Jersey) Law 2009.
Trust regime
The Trusts (Jersey) Law 1984 is one of the most influential offshore trust statutes, supporting discretionary, reserved-powers and purpose trusts used for succession, asset protection and philanthropy.
Funds
Jersey supports a spectrum of fund vehicles including the Jersey Private Fund (JPF), expert funds, listed funds and unregulated structures, regulated under the Collective Investment Funds (Jersey) Law and the JFSC fund regimes.
Tax posture
Jersey applies a zero-ten corporate tax regime with no capital gains or inheritance tax and a competitive personal tax position. It is a CRS and FATCA participating jurisdiction and maintains economic-substance obligations and a network of tax information exchange agreements.
Region
Europe · Funds · Trusts
How we act
Coordination by Hart David Carson LLP; local law advice by locally admitted counsel.

Jersey is one of the most established international finance centers in the Crown Dependencies, favored for private wealth, fund administration and listed holding structures, with a reputation built on substance and regulatory cooperation rather than secrecy.

The island's appeal is a combination that is difficult to assemble elsewhere. Its legal system blends Norman customary law with English common law, with final appeal to the Judicial Committee of the Privy Council, giving structures a familiar and predictable footing for English-speaking principals and their advisers. Its proximity to London, in geography and in time zone, makes it a practical extension of a UK-centered matter, and Jersey holding companies are a long-accepted vehicle for admission to the London Stock Exchange and other markets. Tax neutrality under a zero-ten regime, the absence of capital gains and inheritance tax, and the influential Trusts (Jersey) Law 1984 round out a platform suited to cross-border holding and succession planning.

That reputation comes with expectations. Jersey holds itself to high regulatory standards through the Jersey Financial Services Commission (JFSC), maintains economic-substance obligations for relevant activities, and participates fully in international transparency measures including the Common Reporting Standard and FATCA. The practical implication is that Jersey rewards structures supported by real substance, which is why it remains a venue of choice for principals who want a structure that lasts.

What we coordinate in Jersey

Formation, fiduciary, fund and banking workstreams, scoped by Hart David Carson and delivered with locally admitted advocates and regulated providers.
01

Company & Entity Formation

We scope the Jersey vehicle first, because Jersey offers a form for each job: a par-value or no-par-value company under the Companies (Jersey) Law 1991 for holding structures, a cell company where portfolios must be ring-fenced, or the Jersey foundation under the Foundations (Jersey) Law 2009 for succession planning. Registry agents and Jersey advocates run incorporation through the JFSC registry.

  • Par-value and no-par-value companies under the 1991 Law
  • Cell companies for ring-fenced, segregated portfolios
  • The Jersey foundation under the Foundations (Jersey) Law 2009
  • Holding companies commonly used as London Stock Exchange listing vehicles
  • Efficient incorporation through the JFSC registry, coordinated with registry agents
02

Trusts & Foundations

We coordinate Jersey trusts with Jersey advocates and a JFSC-licensed trust company business as trustee. The Trusts (Jersey) Law 1984, among the most influential offshore trust statutes, allows discretionary, reserved-powers and purpose trusts, so a settlor can keep defined controls while the trustee holds the assets. That range is why Jersey suits succession, asset protection and philanthropy.

  • Discretionary, reserved-powers and purpose trusts under the 1984 Law
  • Reserved-powers structures that keep defined controls with the settlor
  • Jersey foundations as a civil-law-friendly alternative blending company and trust features
  • Succession, asset-protection and philanthropic mandates
  • Administered by JFSC-licensed trust company businesses
03

Banking & Accounts

Jersey offers established private-banking and custody relationships with strong correspondent links to London.

  • Private-banking, custody and account relationships
  • Correspondent access oriented to the London market
  • Rigorous onboarding with substance and source-of-wealth scrutiny
  • Diligence consistent with the island's high regulatory standards
  • Introductions coordinated, with banks holding the regulated relationship
04

Funds

We coordinate the fund vehicle with Jersey advocates and a licensed fund administrator. The Collective Investment Funds (Jersey) Law and the JFSC fund regimes run from the Jersey Private Fund for smaller professional-investor offerings through expert and listed funds to unregulated structures, and the choice fixes investor base, regulatory touch and the EU marketing route under national private placement.

  • The Jersey Private Fund (JPF) for smaller, professional-investor offerings
  • Expert funds, listed funds and unregulated structures
  • EU market access via the National Private Placement Regime under AIFMD
  • Regulation under the JFSC fund frameworks
  • Delivered with licensed fund administrators and Jersey advocates
05

Regulatory & Licensing

The JFSC licenses trust company business, fund services and investment business under a strict AML/CFT framework.

  • JFSC licensing of trust company, fund services and investment business
  • AML/CFT supervision under the Proceeds of Crime (Jersey) Law and the JFSC Handbook
  • Economic-substance requirements for relevant activities under the 2019 Law
  • Beneficial-ownership and substance expectations built into structures from the start
  • Matters before the JFSC conducted through locally admitted advocates
06

Tax & Treaty Posture

Tax neutrality is why most Jersey structures exist, and we plan for its conditions. The zero-ten corporate regime, with no capital gains or inheritance tax, comes with full participation in international transparency standards, CRS and FATCA included, and economic-substance obligations for relevant activities, so a Jersey company needs real local substance before its neutrality can be relied on.

  • Zero-ten corporate tax with no capital gains or inheritance tax
  • Competitive personal tax position
  • CRS and FATCA participating jurisdiction
  • Network of tax information exchange agreements (TIEAs)
  • Economic-substance obligations under the 2019 Law for relevant activities

Government Affairs & Facilitators on the ground

How we coordinate registry agents, fiduciaries, banks and regulator engagement with locally admitted counsel.

Jersey maintains a constructive relationship with the JFSC and the States of Jersey, and the island prizes its standing on international transparency measures. That posture suits the way we work. Engagement with the regulator and the registry is conducted transparently, through the licensed professionals who hold those relationships, and matters before the JFSC are run by Jersey-admitted advocates on the island.

Our facilitation and partner network on the island includes Jersey advocates, regulated trust company businesses, fund administrators and banks. Hart David Carson coordinates these providers and keeps a single partner accountable across the engagement, while locally admitted advocates and licensed fiduciaries carry the regulated mandate and provide the substantive Jersey legal advice. We do not maintain an office in Jersey and do not act as the regulated provider.

01

Registry agents

Coordination of incorporation and filings through the JFSC registry via registry agents who manage the formal steps and statutory record.

02

Regulated fiduciaries

JFSC-licensed trust company businesses establish and administer Jersey trusts and foundations under the regulated mandate they hold.

03

Fund administrators & banks

Licensed fund administrators and private banks deliver the fund-services and account workstreams, owning the regulated relationship throughout.

04

Regulator engagement

Engagement with the JFSC and the States of Jersey is conducted on the record, with Jersey advocates carrying any matter before the regulator.

How we coordinate a matter here

Scoped in Chicago.
Delivered in Jersey.

Hart David Carson can help structure a Jersey vehicle or trust, introduce regulated fiduciaries and administrators, and coordinate the engagement from first scoping to completion. We act as facilitator and project lead alongside Jersey-admitted advocates, scoping the structure, assembling the right local providers, and keeping one partner accountable across time zones.

Scope the structure and confirm the right Jersey vehicle Introduce JFSC-licensed fiduciaries, administrators and banks Sequence registry, onboarding and substance steps One partner accountable; locally admitted advocates carry the mandate
Start a Jersey matter →

Prepared by Hart David Carson LLP · Reviewed by Jonathan D. Herpy, Sr. · Last updated October 2026 · Educational overview · Not legal advice · Local law advice comes from locally admitted counsel.

Frequently asked

Common questions on structuring through Jersey.
Why do clients structure through Jersey?

Jersey is a long-established Crown Dependency international finance center with a strong reputation for substance and regulatory cooperation, used widely for private wealth, fund administration and listed holding structures. Its proximity to London, the influential Trusts (Jersey) Law 1984, a tax-neutral zero-ten regime and Jersey holding companies' acceptance as London Stock Exchange listing vehicles make it a frequent choice for cross-border holding and succession planning. Jersey is regulated by the Jersey Financial Services Commission (JFSC), with final appeal to the Privy Council.

What entities and trust vehicles are available in Jersey?

Companies, foundations and trusts. The Companies (Jersey) Law 1991 provides par-value and no-par-value companies and cell companies; the Foundations (Jersey) Law 2009 adds the Jersey foundation, a civil-law-friendly hybrid of company and trust; and the Trusts (Jersey) Law 1984 supports discretionary, reserved-powers and purpose trusts. Each is run differently, by directors, a council or a JFSC-licensed trustee, which sets the running cost and the substance required. The choice follows the assets, governing-law preferences and succession objectives, confirmed with Jersey-admitted advocates.

Can Jersey funds access the EU?

Yes, though not through a passport. A Jersey fund, whether a Jersey Private Fund, an expert or listed fund, or an unregulated structure under the Collective Investment Funds (Jersey) Law and the JFSC fund regimes, reaches EU investors through the National Private Placement Regime under AIFMD, marketing into individual member states. That means budgeting for per-country filings and timing the launch around them; eligibility, manager arrangements and notifications are confirmed with locally admitted advocates and licensed fund administrators.

What is Jersey's tax and economic-substance position?

Tax-neutral, with conditions. Jersey applies a zero-ten corporate regime with no capital gains or inheritance tax and a competitive personal tax position, participates in the Common Reporting Standard and FATCA, and maintains a network of tax information exchange agreements. Under the Taxation (Companies - Economic Substance) (Jersey) Law 2019, relevant activities must show real local substance where the rules apply, which adds running cost and annual reporting to any structure relying on it. Jersey tax counsel confirm treatment on the facts.

Does Hart David Carson LLP have an office in Jersey?

No. Hart David Carson LLP does not maintain an office in Jersey. We act as facilitator and project lead through our partner network of Jersey advocates, regulated trust company businesses, fund administrators and banks, while locally admitted advocates and licensed fiduciaries carry the regulated mandate and provide the substantive Jersey legal advice. Any matter before the JFSC or the Royal Court is conducted through those locally admitted professionals.

How does Hart David Carson coordinate a Jersey matter?

Hart David Carson LLP helps structure a Jersey vehicle or trust, introduce regulated fiduciaries and administrators, and coordinate the moving parts to one standard across time zones. We scope the structure, assemble the right Jersey advocates and licensed service providers, sequence registry and onboarding steps, and keep a single partner accountable throughout, acting as facilitator alongside Jersey-admitted advocates. We do not act as the regulated provider.

Related jurisdictions

Adjacent finance centers in Europe.

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A neighboring Crown Dependency with particular strength in insurance, captives and protected-cell structures, regulated by the GFSC.

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Isle of Man 🇮🇲

A Crown Dependency known for eGaming, shipping and aircraft registration and a stable tax-neutral environment, regulated by the IOMFSA.

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Luxembourg 🇱🇺

Europe's principal cross-border fund domicile and a long-standing EU holding jurisdiction, supervised by the CSSF.

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United Kingdom 🇬🇧

The first port of call for cross-border finance and dispute resolution, and the market Jersey holding structures most often list into.

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One partner is accountable for the whole matter, and you have that partner's direct line. We coordinate the Jersey work with locally admitted advocates and regulated fiduciaries.