Jersey Economic Substance Requirements

To help establish if the Jersey economic substance test (the "Test") may apply to any specific vehicle , please answer the questions in the panel below.

This tool has been developed in connection with the Taxation (Companies – Economic Substance) (Jersey) Law 2019 as amended (the "Company Substance Law") and the Taxation (Partnerships – Economic Substance) (Jersey) Law 2021 as amended (the "Partnership Substance Law") and the guidance published by Revenue Jersey as of December 2021. It is therefore subject to any changes, further guidance, the form of corporate tax return and any supporting substance legislation being published.

It is also intended only to be used as a quick reference and summary guide, and should therefore not be relied upon as a substitute for legal advice. For advice on any specific circumstances, please contact a member of our Jersey taxation and economic substance team.