Jersey. For business. For life.

Residency in Jersey.

Finding a location that offers the very best tax advantages might be your principal driving force, but choosing a place to become your home is about much more.

With some of the lowest direct taxes in Europe, residency in Jersey works for your wealth but importantly, the island offers an enviable quality of life for you and your family.

Jersey has a friendly, safe, cosmopolitan community, where traditional values sit at the very heart of our contemporary lifestyles. A beautiful island setting with stunning beaches, coastline and countryside, Jersey offers a wealth of leisure and sporting opportunities.

Jersey has a strong, stable economy with a pro-business attitude and a reputation for punching well above its weight.

We would encourage you to visit and experience Jersey for yourself. I look forward to speaking with you in the future.

Kevin Lemasney Director of High Value Residency

T +44 (0)7797 783457 E k.lemasney@gov.je

About Locate Jersey.

We provide comprehensive, confidential and free advice

to facilitate, support and guide individuals and companies

through the process of relocating to Jersey.

Locate Jersey is the government organisation responsible

for promoting, attracting and retaining inward investment

and developing High Value Residency for Jersey.

As part of the Department for Economic Development we

advocate sustainable economic growth, development and

employment within the Island.

Beauport Bay on Jersey’s south-west coast: 49° 10’ 43” N, 2° 12’ 28” W

A safe, friendly and relaxed island, Jersey offers an unparalleled quality of life for you and your family.

St Brelade’s Bay with views to La Cotte, one of Europe’s most important Paleolithic sites: 49° 10’ 55” N, 2° 11’ 26” W

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✚ Quality of Lifen An enviable work-life balance

n A strong sense of community with an international outlook

n Beautiful island setting with stunning beaches, coast and countryside

n Michelin-star cuisine and high quality local produce

✚ A Welcoming Environmentn A safe, stable place to live

n Friendly, relaxed atmosphere with a unique island character

n English speaking

n Active aftercare support from the Locate Jersey team

✚ Excellent, Modern Servicesn High quality and diverse styles

of property to choose from

n Schools that consistently perform above the UK average

n Quality health care

n Extensive leisure and sporting facilities with an outdoor focus

locatejersey.com

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A safe, friendly and relaxed island, Jersey offers an unparalleled quality of life for you and your family.

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✚ Quality of Lifen An enviable work-life balance

n A strong sense of community with an international outlook

n Beautiful island setting with stunning beaches, coast and countryside

n Michelin-star cuisine and high quality local produce

✚ A Welcoming Environmentn A safe, stable place to live

n Friendly, relaxed atmosphere with a unique island character

n English speaking

n Active aftercare support from the Locate Jersey team

✚ Excellent, Modern Servicesn High quality and diverse styles

of property to choose from

n Schools that consistently perform above the UK average

n Quality health care

n Extensive leisure and sporting facilities with an outdoor focus

locatejersey.com

Atlantic rollers at St Ouen’s Bay: 49° 13’ 31” N, 2° 14’ 22” W

Jersey ’s west coast...

...an all year, all-weather coastal playground.

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✚ Quality of Lifen An enviable work-life balance

n A strong sense of community with an international outlook

n Beautiful island setting with stunning beaches, coast and countryside

n Michelin-star cuisine and high quality local produce

✚ A Welcoming Environmentn A safe, stable place to live

n Friendly, relaxed atmosphere with a unique island character

n English speaking

n Active aftercare support from the Locate Jersey team

✚ Excellent, Modern Servicesn High quality and diverse styles

of property to choose from

n Schools that consistently perform above the UK average

n Quality health care

n Extensive leisure and sporting facilities with an outdoor focus

locatejersey.com

Jersey has a large outdoor sports community. But just sometimes you get the place to yourself.

But it’s not all about the coast. In Jersey, we enjoy a rich rural heritageand a vibrant countryside.

Steeped in history, the rural parish of Trinity, at the heart of the island: 49° 13’ 18” N, 2° 5’ 23” W

✚ Quality of Lifen An enviable work-life balance

n A strong sense of community with an international outlook

n Beautiful island setting with stunning beaches, coast and countryside

n Michelin-star cuisine and high quality local produce

✚ A Welcoming Environmentn A safe, stable place to live

n Friendly, relaxed atmosphere with a unique island character

n English speaking

n Active aftercare support from the Locate Jersey team

✚ Excellent, Modern Servicesn High quality and diverse styles

of property to choose from

n Schools that consistently perform above the UK average

n Quality health care

n Extensive leisure and sporting facilities with an outdoor focus

locatejersey.com

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With some of the lowest direct taxes in Europe, in Jersey you and your family can grow and prosper.

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Built in 1204, Mont Orgueil Castle towers over Gorey Harbour on Jersey’s east coast: 49° 11’ 58” N, 2° 1’ 10” W

✚ Low Taxationn No corporate tax for non-financial

services businesses

n 10% corporate tax for finance firms

n No capital gains tax

n No inheritance tax

n Low personal tax rates for individuals

n Low stamp duty on property

n Compliant with the highest standards set out by international bodies such as the IMF and OECD

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locatejersey.com

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Allowing you to make the most of island life and experience an enviable work-life balance...

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✚ Low Taxationn No corporate tax for non-financial

services businesses

n 10% corporate tax for finance firms

n No capital gains or inheritance tax

n Low personal tax rates for individuals

n Low stamp duty on property

n Compliant with the highest standards set out by international bodies such as the IMF and OECD

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locatejersey.com

Being just a tide away from Jersey, you can explore the coast of France.

...with the very best produce from land and sea right on your doorstep.

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✚ Low Taxationn No corporate tax for non-financial

services businesses

n 10% corporate tax for finance firms

n No capital gains or inheritance tax

n Low personal tax rates for individuals

n Low stamp duty on property

n Compliant with the highest standards set out by international bodies such as the IMF and OECD

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locatejersey.com

Pulling Jersey Royals above Archirondel: 49° 13’ 10” N, 2° 1’ 44” W

✚ Low Taxationn No corporate tax for non-financial

services businesses

n 10% corporate tax for finance firms

n No capital gains or inheritance tax

n Low personal tax rates for individuals

n Low stamp duty on property

n Compliant with the highest standards set out by international bodies such as the IMF and OECD

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locatejersey.com

Elizabeth Marina, St Helier : 49° 10’ 58” N, 2° 7’ 4” W

✚ Pro-Businessn Independent government with

a strong and stable economy

n Robust yet pragmatic approach to regulation

n Sustained investment with major office developments and world-class data centres and fibre telecommunications

✚ World-Class Support and Advice

n Centre of excellence for professional services with globally-renowned accountants, bankers and lawyers

n Close links to the City of London and other European finance centres

✚ Well Positionedn Direct flights to key UK and European

business centres including London Gatwick and City, Paris CDG, Geneva, Zurich and Amsterdam Schiphol

n Direct flights to Birmingham, Bristol, Exeter, Glasgow, Liverpool, Manchester and Southampton

n Ferry links to the UK and France

locatejersey.com

High-spec, prime office developments in St Helier: 49° 11’ 5” N, 2° 6’ 44” W

Jersey is growing and diversifying.

Locate Jersey is committed to the development and

growth of enterprise and entrepreneurialism across

all sectors of the Jersey economy and the inward

investment necessary to ignite and sustain this.

As part of your application for residency, we welcome

propositions from individuals with businesses engaged

in high-value activity looking to move their future

global operations offshore. The Locate Jersey team can

provide you further information and support in this area.

Jersey is well positioned to access other capital markets with direct flights to key UK and European business centres.

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Jersey is well positioned to access other capital markets with direct flights to key UK business centres and easy access to Europe.

✚ Pro-Businessn Independent government with

a strong and stable economy

n Robust yet pragmatic approach to regulation

n Sustained investment with major office developments and world-class data centres and fibre telecommunications

✚ World-Class Support and Advice

n Centre of excellence for professional services with globally-renowned accountants, bankers and lawyers

n Close links to the City of London and other European finance centres

✚ Well Positionedn Direct flights to key UK business

centres and easy access to Europe

n Direct flights to London Gatwick and London City, Birmingham, Bristol, Exeter, Glasgow, Liverpool, Manchester and Southampton

n Ferry Links to the UK and France

n Centrally located to Europe

locatejersey.com

High-spec, prime office developments in St Helier: 49° 11’ 5” N, 2° 6’ 44” W * For up-to-date flight information visit jerseyairport.com

Let’s walk through the process of application for residency...

The application process normally

takes no more than two weeks but

may be delayed if the submission

is lacking in any relevant detail.

locatejersey.com

STEP 1

Early meeting with Locate Jersey. Kevin Lemasney will explain the process and offer free help and guidance.

STEP 2

Review meeting with Locate Jersey.

STEP 3

Submission of the application dossier directly, or preferably through an intermediary, to Locate Jersey.

STEP 4

Review of application dossier by the Comptroller of Taxes, followed by feedback to Locate Jersey.

STEP 5

Review of the application dossier by the Population Office.

Decision communicated to Locate Jersey.

STEP 6

Approval letter sent to applicant by Locate Jersey.

You are now free to rent or purchase a qualified property in Jersey and to take up residence in that property.

locatejersey.com

✚ Information required in respect of a new application

n Personal letter of application

n Business profile of applicant

n Financial profile

n Two personal references

n Two business references

n Verified copy of valid passport

n A Disclosure Certificate from the Disclosure & Barring Service (DBS) formerly known as a CRB Certificate.

n Marriage Certificate (only for those who wish to purchase a property in joint names).

a) Please provide the most comprehensive information available as this will ensure that the strongest case can be made to the relevant authorities.

b) All documents should be originals and should be accompanied by one set of photocopies.

c) Your worldwide income must be disclosed to the Comptroller of Taxes if you are given residential status in Jersey under The Control of Housing Law.

d) The current rate of tax on personal, worldwide income is: n 20% on the first £625,000 and n 1% on all income above £625,000 n 20% on revenue from Jersey property

e) The overall yield of personal tax must be no less than £125,000 per annum. This would be pro-rata’d in the financial year (January/December) when one moves to Jersey.

f) Other tax considerations: n No capital gains tax n No inheritance tax n General Sales Tax 5% n Social Security (at current rate)

g) In the financial profile section the Comptroller of Taxes will ask you:

n What is the level of your worldwide income, specifying any amounts that would be subject to double tax relief, if you were to take up residence in Jersey?

n If your intention is to realise or liquidate any capital assets to generate income streams to ensure you meet the annual minimum tax liability in Jersey? Please give details.

n Do you have any businesses which are currently managed and controlled in your home, or another, jurisdiction?

n If you come to Jersey will these businesses be migrated to the Island?

n If you do have such businesses please provide details of profits made in the last year.

n To provide a draft tax computation for the coming two years of assessment outlining what your net Jersey tax contribution is likely to be.

Notes to support your application

Jersey boasts three 18-hole Championship courses

We look forward to welcoming you.

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Watching the sun go down.

Jersey. For business. For life.

For an informal and confidential conversation about becoming resident in Jersey, contact: Kevin Lemasney, Director of High Value Residency on +44 (0)7797 783457 or email k.lemasney@gov.je locatejersey.com