Jersey: A Guide To Jersey Companies

This note is designed to provide you with some basic information about Jersey companies, the types of companies available in Jersey and some key advantages of using Jersey companies.


A Jersey company is commonly used for investing in property, securities and other assets and acting as a group holding company.

As Jersey is a tax neutral jurisdiction and the use of a Jersey company as part of an investment opportunity or for the structuring or restructuring of financial transactions or assets has proven to be very popular. In the majority of cases a Jersey company is subject to tax in Jersey at the rate of 0% (zero).

The main legislation, by which a Jersey company is governed, is the Companies (Jersey) Law 1991 (the "Law"). The Law covers all aspects of the formation and administration of companies in Jersey. The Jersey Financial Services Commission is the regulator responsible for the regulation of all Jersey registered companies.

Types Of Jersey Companies

The main type of companies available in Jersey are:

Company Limited by Shares

This is the most popular form of company in Jersey and can be set up as a public, private, par value, or no par value company. A member's liability is limited to the amount unpaid on their respective shares.

Company Limited by Guarantee

A company where the liability of a member is determined by the guarantee provided by such member.

Unlimited Liability Company

For the members of an unlimited liability company, the liability of each member when the company is wound up is unlimited.

Limited Life Company

A limited life company has a set period of existence. The end of the company's life is usually triggered by a "specified external event", such as the death of a shareholder. However, the company's articles of association may also (but do not have to) refer to a fixed period of time after which the company shall be wound up.

Limited Duration Company

Like a limited life company, a company incorporated as a limited duration company shall have a set period of existence. After a specified fixed period of time the company is wound up..

Incorporated Cell Company

A company incorporated as a cell company has the ability to create cells separately from itself, in which each may hold its own separate assets and be responsible for its own liabilities.

Protected Cell Company

The protected cells of the protected cell company do not have a separate legal personality. Protected cells are registered in Jersey whereas cells of an incorporated cell company are incorporated in their own right.

Formalities Of A Jersey Company


For a private company, there must be a minimum of one director, whereas for a public company, there must be a minimum of two. There is also the possibility for a Jersey company to appoint corporate directors, subject to certain conditions.

There is no formal requirement for the directors of a Jersey company to be resident in Jersey. Furthermore, directors' meetings are not necessarily required to be held in Jersey.


A private Jersey company is allowed a minimum of one shareholder, whereas a public company must have a minimum of two.

Registered Office

The registered office of a Jersey company must be located in Jersey.

Annual Filing costs

The minimum annual government fees for a Jersey company are £150. There is also an additional £150 payable if the company is incorporated as a protected cell company, which pays this fee on its additional cells.

The company's annual return must be submitted prior to the end of February each year, and must provide details of its share capital.


An auditor must only be appointed if the company is a public company, the articles of association provide for it, or a resolution of a meeting requires this.

Share Capital

Can be in any denomination and the details of the shareholders may be available for public review. Confidentially can be assured through the use of nominees.

Types of Shares

A Jersey company can be incorporated with a wide variety of shares, including registered shares, ordinary shares, preference shares, redeemable shares, non-redeemable shares and shares with or without voting rights.


A Jersey company is either treated as tax resident in Jersey but subject to a general zero rate of corporate tax, or treated as not tax resident in Jersey (and therefore not subject to Jersey income tax) if it is centrally managed and controlled outside Jersey, in a country or territory where the highest rate at which any company may be charged to tax on any parts of its income is 20% or higher, and the company is resident for tax purposes in that country or territory.

Key Advantages Of A Jersey Company

Some of the main advantages of using a Jersey company are:

  • A Jersey company provides tax neutrality at a holding company level.
  • No stamp duty is payable on the transfer of shares in Jersey companies.
  • The Law is based on English companies law, but tends to be more flexible.
  • Shares in a Jersey company may be held and traded in an uncertificated form.
  • For timings and costs of incorporation, the standard time of incorporation is 1-2 days, at a cost of £200. Fast track incorporation is available which will take approximately 4 hours at a cost of £400.
  • Worldwide investors consider Jersey as a well-regulated international finance centre.
  • The City Code of Takeovers and Mergers (the "Code") applies in Jersey. This is advantageous because the code helps to ensure that shareholders in target companies are treated fairly and are not denied an opportunity to decide on the merits of a takeover.

Why choose Jersey?

Some of the main advantages for choosing Jersey to incorporate a company are:

  • A flexible, independently endorsed regulatory framework.
  • Long term economic and political stability.
  • Tax neutrality.
  • Integrity and reputation - Jersey is a recognised jurisdiction for the purposes of the Financial Action Task Force ("FATF") for its anti money laundering legislation. This provides comfort to investors and may be important, in particular, for institutional investors and government organisations.
  • Competitive Position - In 2010, Jersey was the only offshore jurisdiction in the top 20 financial centres ranked by the Global Financial Centres Index, published by the City of London and was ranked in 18th position overall.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on

Click to Login as an existing user or Register so you can print this article.

Similar Articles
Relevancy Powered by MondaqAI
In association with
Related Topics
Similar Articles
Relevancy Powered by MondaqAI
Related Articles
Up-coming Events Search
Font Size:
Mondaq on Twitter
Mondaq Free Registration
Gain access to Mondaq global archive of over 375,000 articles covering 200 countries with a personalised News Alert and automatic login on this device.
Mondaq News Alert (some suggested topics and region)
Select Topics
Registration (please scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of

To Use you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.


The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.


Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions