Jersey: The International Comparative Legal Guide to Private Client 2013

Last Updated: 4 February 2013
Article by Naomi Rive and Marc Guillaume

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 to take up residence in Jersey, such consent is available together with tax concessions, reducing to a rate of 1%, in respect of non-Jersey source income in excess of a certain level. Likewise, Jersey's authorities are open to applications from new business entrants seeking, in particular, to avail themselves of the 10% tax rate applicable to regulated financial services businesses and to take advantage of the tax neutral status in Jersey of certain investment fund vehicles.

1.3 In Jersey, can pre-entry planning be undertaken for any other taxes?

Apart from income tax, the only tax payable in Jersey is a domestic tax on the supply of goods and services, which, since 1 June 2011, has been levied at a rate of 5%.

2 Connection Factors

2.1 To what extent is domicile relevant in determining liability to taxation in Jersey?

Jersey has concepts of both domicile and resident. However the concept of domicile is principally only relevant to the rules governing the succession to movable property under Jersey law.

2.2 If domicile is relevant, how is it defined for taxation purposes?

This is not relevant to Jersey.

2.3 To what extent is residence relevant in determining liability to taxation in Jersey?

Liability for payment of tax is mainly based upon residence.

2.4 If residence is relevant, how is it defined for taxation purposes?

What constitutes residence for the purposes of attributing liability to Jersey tax is not statutorily defined. A person who is resident and ordinarily resident in Jersey is charged to income tax on all of his or her Jersey and worldwide source income, whether remitted to Jersey or not. A person who is habitually resident in Jersey is charged income tax on all Jersey source income and any worldwide source income which is remitted to Jersey. A non-Jersey resident is charged to income tax on Jersey source income only (although, by concession, Jersey bank interest and social security pensions are deemed to be non-Jersey source income for these purposes). If an individual whose home has been abroad maintains an abode in Jersey which he uses, he is regarded as resident for any year in which he visits Jersey, for whatever length of time. In addition, if his visit spans one complete calendar year, he is regarded as ordinarily resident and if his visits are habitual after four years, unless intention to make them habitual is shown earlier, he is regarded as ordinarily resident. However, an individual whose main activities are abroad, in the sense that he has a home and a business or professional activities abroad which keep him more or less continuously outside Jersey, is not regarded as ordinarily resident, unless the annual average period spent in Jersey amounts to or exceeds three months. Where the individual's professional or business activities have ceased due to him having retired from work, he is not refused the concession to the charge of income tax if he can show that, in the ordinary course of his life, his permanent home is settled at one specific place abroad.

2.5 To what extent is nationality relevant in determining liability to taxation in Jersey?

This is not relevant to Jersey.

2.6 If nationality is relevant, how is it defined for taxation purposes?

This is not relevant to Jersey.

3 General Taxation Regime

3.1 What gift or estate taxes apply that are relevant to persons becoming established in Jersey?

With the exception of stamp duty payable on an application for a grant of probate or letters of administration, there are no gift or estate taxes under Jersey law.

3.2 How and to what extent are persons who become established in Jersey liable to income tax?

See the answer to question 2.4 above.

3.3 What other direct taxes (if any) apply to persons who become established in Jersey?

Income Tax is the only form of direct taxation under Jersey law.

3.4 What indirect taxes (sales taxes/VAT and customs & excise duties) apply to persons becoming established in Jersey?

The principal form of indirect tax payable in Jersey is a domestic tax on the supply of goods and services. The payment of this tax is governed by the Goods and Services Tax (Jersey) Law 2007 and was originally applied at a rate of 3% which was increased to 5% on 1 June 2011.

3.5 Are there any anti-avoidance taxation provisions that apply to the offshore arrangements of persons who have become established in Jersey?

There are no anti-avoidance provisions which apply specifically to the offshore arrangements of a person who becomes resident in Jersey. Article 134A of the Income Tax (Jersey) Law 1961 as amended does, however, confer upon the Comptroller of Income Tax to make an assessment to tax (or an additional assessment to tax) upon a person in relation to a transaction which, in the opinion of the Comptroller, had the main purpose of "the avoidance, or reduction, of the liability of any person to income tax".

4 Taxation Issues on Inward Investment

4.1 What liabilities are there to direct taxes on the remittance of assets or funds into Jersey?

By longstanding concession, an assessment to income tax is not made on a person who is not resident in Jersey in relation to Jersey bank interest and/or a Jersey social security pension. However, if a non-resident relief claim is made in respect of other Jersey income, any Jersey bank interest and social security pension is included in the calculation as income tax subject to Jersey tax. If the calculation results in a liability greater than tax suffered by deduction and/or charged at the standard rate on other Jersey income, no action is taken to collect the excess. The concession in respect of Jersey bank interests also applied to a non-resident person entitled to interest from designated accounts, trustees of trusts with no Jersey resident beneficiaries, the attorney executor of the estate of a deceased non-resident and the executor of the estate of a deceased Jersey resident, to the extent that the income is payable to beneficiaries who are not resident in Jersey.

4.2 What taxes are there on the importation of assets into Jersey, including excise taxes?

Jersey collects three different duties and taxes on imported goods:

  • Goods & Services Tax (GST) at 5%.
  • Excise duty on alcohol, tobacco and fuel.
  • Common customs tariff (CCT) on all goods imported from outside the EU.

GST is charged on imported goods at the rate of 5% upon the value of the goods at import. The import value is the sum of the cost of the goods, plus any shipping charges and insurance costs. Other duties or taxes paid are taken to be part of the value of the goods and so GST is charged on top of these duties or taxes.

Customs duty is charged according to what the goods are and where they are imported from. There is currently an additional 15% duty charged on certain items imported from the USA.

4.3 Are there any particular tax issues in relation to the purchase of residential properties?

The only tax in relation to the purchase of Jersey residential property is stamp duty or, if the acquisition is made by way of purchasing a company which holds the property in question, land transaction tax. The rate at which these taxes are levied varies according to the value of the property purchased. The current maximum rate is £59,500 in relation to the first £2,000,000 and a further 5% on the value of the property beyond £2,000,000.

5 Succession Planning

5.1 What are the relevant private international law (conflict of law) rules on succession and wills, including tests of essential validity and formal validity in Jersey?

Succession to movable property situated in Jersey is governed, as a matter of Jersey law, by the law where the deceased was domiciled at the time of his or her death. However, a will dealing with movable property in Jersey need not be governed by the laws of Jersey. Since 2 January 1999, when the Probate (Jersey) Law 1998 came into force, a will of personal estate is treated by the Jersey courts as properly executed if, at the time of its execution or at the time of your death, its execution conforms to the laws of Jersey or the internal law in force either in the territory (i) where it was executed, (ii) where the deceased was domiciled, (iii) where the deceased habitually resided, or (iv) that of the deceased's nationality.

Jersey law has a forced heirship regime relating to the movable property of a person domiciled in Jersey. This regime is set out in the Wills and Successions (Jersey) Law 1993 (as amended). The ability of persons domiciled in Jersey to dispose of movable estate is restricted as follows:

(a) if a person is survived by a spouse and issue then he or she only has a completely free power of disposition by will over one-third of his or her net movable estate. The surviving spouse has an indefeasible claim to the household effects and one-third of the rest of the net movable estate, and the issue can claim a one-third share divided between them in equal shares per stirpes. The respective shares of the surviving spouse and the issue are known as their legitime;

(b) where a person leaves issue but not a spouse, he or she is only entitled to dispose freely of one-third of his or her movable property. The issue is entitled to claim as legitime, two-thirds of that movable estate between themselves, in equal shares per stirpes; and

(c) where a person leaves a spouse but no issue, the surviving spouse is entitled to claim the household effects and two thirds of the rest of the net movable estate. The person has free power of disposition over the other third.

5.2 Are there particular rules that apply to real estate held in Jersey or elsewhere?

Succession to immovable property is governed by the law of the jurisdiction in which the immovable property is situated. Therefore, the formal and essential validity of wills in respect of any Jersey realty are governed by the laws of Jersey and the formal and essential validity of wills in respect of French realty are governed by the laws of France and so on.

A will dealing with immovable property in Jersey must be executed in accordance with the strict formalities required by Jersey Law. If it does not, it will be invalid and ineffective. There are certain peculiarities of Jersey Law which may not be complied with if the will is not prepared by Jersey lawyers. For example, the will must be read out loud and, if signed in Jersey, one of the witnesses must be an advocate or solicitor of the Royal Court, or one of a limited number of other categories of witness. If the will is made outside Jersey, one of the witnesses must be a notary public.

Immovable property in Jersey is not subject to any forced heirship regime. A testator can leave his Jersey immovable property by will almost entirely as he wishes. However, in the case of a married man, his widow has a right to dower, that is, a life interest in one third of his immovable property at the date of his death. In the case of a married woman, her widower has a right of viduité, that is, a life interest in the whole of the immovable estate of his deceased wife, providing a child has been born during the marriage. Further, the widower's life interest is lost if the husband remarries.

6 Trusts and Foundations

6.1 Are trusts recognised in Jersey?

Yes, see the Trusts (Jersey) Law 1984 (as amended).

6.2 If trusts are recognised in Jersey, how are they taxed in Jersey?

A trustee resident in Jersey is prima facie assessable to Jersey income tax. However, the Comptroller of Taxes is generally willing to look through the trust, to asses any Jersey resident beneficiaries directly on their share of the income arising within the trust. Where a trustee is resident in Jersey but none of the beneficiaries are resident in Jersey, the Comptroller generally does not seek to subject the trustee or any of the beneficiaries to Jersey income tax. If the trustee is not resident in Jersey but one or more of the beneficiaries are resident in Jersey, any Jersey resident beneficiary is liable to pay Jersey income tax on income he received from the trust fund.

6.3 If trusts are recognised, how are trusts affected by succession and forced heirship rules in Jersey?

Any question concerning the validity or interpretation of a trust, the validity or effect of any transfer of other disposition of property to a trust or the capacity of a settlor shall, under Article 9 of the Trusts (Jersey) Law 1984 (as amended), be determined in accordance with the law of Jersey and no rule of foreign law shall affect such a question. Article 9 goes on to state that any such question shall be determined without consideration of whether or not the trust or disposition avoids or defeats rights, claims, or interest conferred by any foreign law upon any person by reason of forced heirship rights.

Further, the law of Jersey relating to legitime and conflict of laws shall not apply to the determination of such a question unless the settlor is domiciled in Jersey.

6.4 Are foundations recognised in Jersey?

Yes, see the Foundations (Jersey) Law 2009.

6.5 If foundations are recognised, how are they taxed in Jersey?

A foundation incorporated under Jersey law is taxed in accordance with Jersey's "zero/ten" regime. However, the proposed constitution of any foundation which includes benefitting any Jersey resident individuals as one of its objects must be submitted to the Comptroller of Taxes for pre-clearance.

6.6 If foundations are recognised, how are foundations affected by succession and forced heirship rules in Jersey?

Article 32 of the Foundations (Jersey) Law 2009 provides that any question that arises in relation to a Jersey law foundation or the founder shall be determined in accordance with Jersey law. It goes on to say that the incorporation of a foundation and any endowment of a foundation is not void, voidable, liable to be set aside, invalid or subject to an implied condition because of any foreign forced heirship rights.

7 Immigration Issues

7.1 What restrictions or qualifications does Jersey impose for entry into the country?

Anybody wishing to buy or lease property in Jersey is legally required to have the consent of the Minister for Housing who may attach conditions to the consent. The Regulations of the Housing Law 1949 detail who may obtain consent, and under what conditions. Relevant Regulations to consider include the following:

Jersey born - Regulation 1(1)(a) - Jersey born people who have lived an aggregate of ten years in Jersey may rent at age sixteen, and buy from the age of eighteen. No restriction on the type of property exists. Qualifications can never be lost e.g., after time spent outside the Island.

10 years' residence - Regulation 1(1)(f) - People who have lived continuously in the Island for 10 years up to the date of application will be granted qualifications. Such qualifications will be lost if they leave the Island other than in accordance with the "five-year break" rule. Short breaks in residency within this time may be allowed, contact the Population Office for more detailed information.

People who have rented with consent for ten years (usually under 1(1)(j)) - Regulation 1(1)(e) - People who have rented continuously for ten years with the consent of the Minister for Housing under any regulation, (including 1(1)(j)) may apply to buy or lease property. Such qualifications will be lost if they leave the Island other than in accordance with the "five-year break" rule.

Essentially employed - Regulation 1(1)(j) - This regulation allows the Minister for Housing to grant consent to enable an employee to purchase a property, or lease accommodation, and to remain in occupation in that accommodation so long as he/she continues to hold a position to which a "j" category licence has been granted. A "j" consent will only be granted where it can be demonstrated that a person is essentially employed and consent can, in the best interests of the community, be justified. Once a "j" employee has completed ten years' continuous residence s/he gains residential qualifications in her/his own right under Regulation 1(1)(e).

Regulation 1(1)(k) (consent to buy only) - The wording of this regulation refers to "consent that can be justified on social or economic grounds or both and as being in the best interests of the community". Normally, this implies a major contribution to tax revenues and other social benefits that would be derived by the Island should consent be granted. The types of property classified for occupation under this regulation are invariably very substantial expensive houses or luxury flats. Each application is viewed individually on its merits. Any client seeking to apply for consent under this regulation should be referred to Jersey legal advisers, accountants or bankers whose references would be necessary. Applicants would need to have assets of £12m and a taxable income of £750,000 to be considered.

"Five-year break" rule - This regulation, introduced in March 2001, allows people who have gained qualifications under Regulations 1(1)( b), (c), (d), (e), (f) and certain categories of Regulations 1(1)(h) and (n) to leave the Island for a single period of up to five years without losing their qualifications.

7.2 Does Jersey have any investor and other special categories for entry?

Jersey's authorities are open to applications from new business entrants seeking, in particular, to avail themselves of the 10% tax rate applicable to regulated financial services businesses and to take advantage of the tax neutral status in Jersey of certain investment fund vehicles.

7.3 What are the requirements in Jersey in order to qualify for nationality?

See question 7.1 above.

7.4 Are there any taxation implications in obtaining nationality in Jersey?

The Income Tax (Jersey) Law 1961 will apply in full.

8 Taxation of Corporate Vehicles

8.1 What is the test for a corporation to be taxable in Jersey?

A Jersey resident corporate body is now subject to income tax under Jersey's "zero/ten" regime, that is, the rate of income tax is either 0% or 10%, depending on the business activities of the corporate activity. A company incorporated in Jersey is generally regarded as being resident in Jersey, unless both its business is centrally managed and controlled in a country/territory where the highest rate at what any company can be charged to tax on any part of its income is 20% or higher and the company is resident for tax purposes in the country/territory. A company incorporated outside Jersey is regarded as not being resident in Jersey unless its business is managed and controlled in Jersey.

A 'zero/ten' tax system for companies has applied from 2009. This was achieved by introducing a standard rate of corporate income tax of 0% and a special rate of 10% for specified financial services companies into the Island's existing schedular tax system. Utility companies, rental income and property development profits continue to be charged at the standard rate of income tax of 20%.

All companies resident for tax purposes in Jersey prior to 3 June 2008, switched to a tax rate of either 0% or 10% for the year of assessment 2009 onwards. However, a company that became resident for tax purposes in the Island on or after 3 June 2008, was taxed at either a 0% or a 10% rate immediately. Companies have been unable to elect for exempt company status from this date.

8.2 How are branches of foreign corporations taxed in Jersey?

A branch of a foreign corporation will be taxed in Jersey if it has a permanent establishment. In relation to a company, a branch of the company, a factory, shop, workshop, quarry or a building site, and a place of management of the company will amount to a permanent establishment. The fact that the directors of a company regularly meet in Jersey will not, of itself, make their meeting place a permanent establishment. For the avoidance of doubt, it is the Comptroller's view that clerical functions, such as: invoicing operations; and management and administration services; and the entering into of contracts in respect of a company's international business (to include, for example, swap financing and loan funding agreements) at the address of the company's registered office, will not amount to the carrying on of a trade through a permanent establishment in the Island. All the profits of such entities are taxed. Taxable profits are determined under normal and existing tax law and principles.

9 Tax Treaties

9.1 Has Jersey entered into income tax and capital gains tax treaties and, if so, what is their impact?

Until recently, Jersey did not normally enter tax treaties as a matter of policy; for some time Double Taxation Agreements ("DTAs") existed only with the United Kingdom and Guernsey, and a limited agreement with France exempting a resident of either country from tax in the other country on profits from shipping and air transport. However, in response to the growing demands of the OECD and its member governments for greater fiscal transparency, Jersey has been keen to foster an image as a reputable international finance centre and has begun to sign more tax treaties, and agreements for the exchange of tax information. In addition to the DTAs with the UK and Guernsey and the limited agreement with France, Jersey has entered into tax treaties with Malta, Denmark, Finland, Iceland, Sweden, the Faroe Islands, Greenland, and Norway (the latter seven countries being collectively known as the 'Nordic Group'), Estonia, Hong Kong and Qatar. Further, treaties with Singapore, Bahrain, Belgium and Luxembourg are largely agreed and are expected to be signed imminently.

Jersey has signed twenty-nine bilateral Tax and Information Exchange Agreements, specifically with France, the UK, Germany, Sweden, Norway, Iceland, Greenland, Finland, the Faroe Islands, Denmark, the Netherlands, Ireland, Australia, New Zealand, the United States, Portugal, China, Turkey, Mexico, Canada, Argentina, Indonesia, the Czech Republic, South Africa, India, Japan, Poland, Italy and Austria. All are already in force save those with Turkey, Indonesia, Japan, Italy and Austria (which are all likely to come into force prior to mid-2013). As noted in the previous paragraph, limited double taxation avoidance agreements have also been concluded with some of these countries. Agreements initialled and ready for signing include those with Brazil, Greece, Republic of Korea and Spain, whilst draft agreements have been exchanged with Chile, Hungary, Kenya, Latvia, Lithuania, Slovakia, Slovenia and Romania.

9.2 Do the income tax and capital gains tax treaties generally follow the OECD or another model?

The UK and Guernsey treaties predated and thus do not conform to the OECD standard model treaty. Their main features are as follows:

  • the profits derived from an industrial or commercial enterprise in one country will not be taxed in the other country except to the extent that they are attributable to a permanent establishment;
  • profits of shipping or air transport attributable to a resident of either country are not taxed in the other country;
  • an individual resident in only one of the two countries is exempt from tax in the other country on personal, including professional, services performed in the other country on behalf of a resident of his own country (but they must be taxed in his own country); and
  • if, despite the above, tax is payable in both countries, the tax paid in one country is allowed as a credit against tax due in the other. However, as far as Jersey is concerned, allowance for tax paid is only up to 20% of the taxable income in the other country, i.e., the Jersey rate of tax is applied to, say, UK taxable income rather than the amount actually levied by the UK Inland Revenue. This means that there is effectively only a partial double taxation agreement between Jersey and the UK.

The agreement with the United Kingdom specifically excludes dividends and debenture interest from its provisions. On 25 January 2010, Jersey signed a comprehensive DTA with Malta. It is the Island's first DTA which is based on the OECD model convention. At the time, this DTA also represented Jersey's sixteenth international tax agreement to meet the OECD tax standards on transparency and information exchange.

9.3 Has Jersey entered into estate and gift tax treaties and, if so, what is their impact?

Jersey does not have any estate or gift tax.

9.4 Do the estate or gift tax treaties generally follow the OECD or another model?

This is not applicable to Jersey.

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.

In association with
Mondaq Advice Centre (MACs)
Up-coming Events Search
Font Size:
Mondaq on Twitter
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
Email Address
Company Name
Confirm Password
Mondaq Topics -- Select your Interests
 Law Performance
 Law Practice
 Media & IT
 Real Estate
 Wealth Mgt
Asia Pacific
European Union
Latin America
Middle East
United States
Worldwide Updates
Check to state you have read and
agree to our Terms and Conditions

Terms & Conditions and Privacy Statement (the Website) is owned and managed by Mondaq Ltd and as a user you are granted a non-exclusive, revocable license to access the Website under its terms and conditions of use. Your use of the Website constitutes your agreement to the following terms and conditions of use. Mondaq Ltd may terminate your use of the Website if you are in breach of these terms and conditions or if Mondaq Ltd decides to terminate your license of use for whatever reason.

Use of

You may use the Website but are required to register as a user if you wish to read the full text of the content and articles available (the Content). 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 & conditions or with the prior written consent of Mondaq Ltd. You may not use electronic or other means to extract details or information about’s content, users or contributors in order to offer them any services or products which compete directly or indirectly with Mondaq Ltd’s services and products.


Mondaq Ltd and/or its respective suppliers make no representations about the suitability of the information contained in the documents and related graphics published on this server for any purpose. All such documents and related graphics are provided "as is" without warranty of any kind. Mondaq Ltd and/or its respective suppliers hereby disclaim all warranties and conditions with regard to this information, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. In no event shall Mondaq Ltd 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 or performance of information available from this server.

The documents and related graphics published on this server could include technical inaccuracies or typographical errors. Changes are periodically added to the information herein. Mondaq Ltd and/or its respective suppliers may make improvements and/or changes in the product(s) and/or the program(s) described herein at any time.


Mondaq Ltd requires you to register and provide information that personally identifies you, including what sort of information you are interested in, for three primary purposes:

  • To allow you to personalize the Mondaq websites you are visiting.
  • To enable features such as password reminder, newsletter alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our information providers who provide information free for your use.

Mondaq (and its affiliate sites) do not sell or provide your details to third parties other than information providers. The reason we provide our information providers with this information is so that they can measure the response their articles are receiving and provide you with information about their products and services.

If you do not want us to provide your name and email address you may opt out by clicking here .

If you do not wish to receive any future announcements of products and services offered by Mondaq by clicking here .

Information Collection and Use

We require site users to register with Mondaq (and its affiliate sites) to view the free information on the site. We also collect information from our users at several different points on the websites: this is so that we can customise the sites according to individual usage, provide 'session-aware' functionality, and ensure that content is acquired and developed appropriately. This gives us an overall picture of our user profiles, which in turn shows to our Editorial Contributors the type of person they are reaching by posting articles on Mondaq (and its affiliate sites) – meaning more free content for registered users.

We are only able to provide the material on the Mondaq (and its affiliate sites) site free to site visitors because we can pass on information about the pages that users are viewing and the personal information users provide to us (e.g. email addresses) to reputable contributing firms such as law firms who author those pages. We do not sell or rent information to anyone else other than the authors of those pages, who may change from time to time. Should you wish us not to disclose your details to any of these parties, please tick the box above or tick the box marked "Opt out of Registration Information Disclosure" on the Your Profile page. We and our author organisations may only contact you via email or other means if you allow us to do so. Users can opt out of contact when they register on the site, or send an email to with “no disclosure” in the subject heading

Mondaq News Alerts

In order to receive Mondaq News Alerts, users have to complete a separate registration form. This is a personalised service where users choose regions and topics of interest and we send it only to those users who have requested it. Users can stop receiving these Alerts by going to the Mondaq News Alerts page and deselecting all interest areas. In the same way users can amend their personal preferences to add or remove subject areas.


A cookie is a small text file written to a user’s hard drive that contains an identifying user number. The cookies do not contain any personal information about users. We use the cookie so users do not have to log in every time they use the service and the cookie will automatically expire if you do not visit the Mondaq website (or its affiliate sites) for 12 months. We also use the cookie to personalise a user's experience of the site (for example to show information specific to a user's region). As the Mondaq sites are fully personalised and cookies are essential to its core technology the site will function unpredictably with browsers that do not support cookies - or where cookies are disabled (in these circumstances we advise you to attempt to locate the information you require elsewhere on the web). However if you are concerned about the presence of a Mondaq cookie on your machine you can also choose to expire the cookie immediately (remove it) by selecting the 'Log Off' menu option as the last thing you do when you use the site.

Some of our business partners may use cookies on our site (for example, advertisers). However, we have no access to or control over these cookies and we are not aware of any at present that do so.

Log Files

We use IP addresses to analyse trends, administer the site, track movement, and gather broad demographic information for aggregate use. IP addresses are not linked to personally identifiable information.


This web site contains links to other sites. Please be aware that Mondaq (or its affiliate sites) are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of these third party sites. This privacy statement applies solely to information collected by this Web site.

Surveys & Contests

From time-to-time our site requests information from users via surveys or contests. Participation in these surveys or contests is completely voluntary and the user therefore has a choice whether or not to disclose any information requested. Information requested may include contact information (such as name and delivery address), and demographic information (such as postcode, age level). Contact information will be used to notify the winners and award prizes. Survey information will be used for purposes of monitoring or improving the functionality of the site.


If a user elects to use our referral service for informing a friend about our site, we ask them for the friend’s name and email address. Mondaq stores this information and may contact the friend to invite them to register with Mondaq, but they will not be contacted more than once. The friend may contact Mondaq to request the removal of this information from our database.


This website takes every reasonable precaution to protect our users’ information. When users submit sensitive information via the website, your information is protected using firewalls and other security technology. If you have any questions about the security at our website, you can send an email to

Correcting/Updating Personal Information

If a user’s personally identifiable information changes (such as postcode), or if a user no longer desires our service, we will endeavour to provide a way to correct, update or remove that user’s personal data provided to us. This can usually be done at the “Your Profile” page or by sending an email to

Notification of Changes

If we decide to change our Terms & Conditions or Privacy Policy, we will post those changes on our site so our users are always aware of what information we collect, how we use it, and under what circumstances, if any, we disclose it. If at any point we decide to use personally identifiable information in a manner different from that stated at the time it was collected, we will notify users by way of an email. Users will have a choice as to whether or not we use their information in this different manner. We will use information in accordance with the privacy policy under which the information was collected.

How to contact Mondaq

You can contact us with comments or queries at

If for some reason you believe Mondaq Ltd. has not adhered to these principles, please notify us by e-mail at and we will use commercially reasonable efforts to determine and correct the problem promptly.