Set up a company or trust in Jersey.
A Crown Dependency with full autonomy over its tax regime. World-leading trust jurisdiction since 1984. The classic offshore answer for international structuring, private wealth, and family offices — without the reputational baggage of less-regulated alternatives.
Jersey — the essentials.
Six reasons clients choose Jersey.
A Crown Dependency that has spent four decades building genuine institutional credibility. Tax-neutral, well-regulated, politically stable, and home to the world's most sophisticated trust regime.
Zero standard corporate tax
The zero/ten regime since 2009: 0% standard rate, 10% on regulated financial services, 20% on utilities and Jersey property income. No CGT, no IHT, no withholding tax.
World-leading trust jurisdiction
The Trusts (Jersey) Law 1984 is the gold standard offshore trust legislation. Four decades of refined case law, settlor reserved powers, no rule against perpetuities, no forced heirship.
Crown Dependency stability
Self-governing British Crown Dependency with full autonomy over its tax regime. AAA-rated sovereign profile, defended by the UK in international relations, but legislatively independent.
UK time zone, English language
Same time zone as London, English the working language, common-law foundations. Compatible with UK legal documents, US trust structures, and global financial reporting standards.
Privacy and confidentiality
No public register of trust documents. Beneficial ownership disclosed only to regulators, not the public. Strong banking secrecy combined with full international tax transparency compliance.
Globally regulated, EU whitelisted
JFSC-supervised with full FATCA, CRS, BEPS, and Pillar Two compliance. Removed from the EU "grey list" in 2019. Genuine institutional credibility, not a paper-only jurisdiction.
Choose the right vehicle — six options.
Jersey offers a full toolkit of corporate, partnership, foundation and trust structures. Most international clients use either a Ltd company, a Foundation, or a Discretionary Trust depending on the use case.
| Structure | Min. Capital | Liability | Best for | Formation |
|---|---|---|---|---|
Private Ltd CompanyCompanies (Jersey) Law 1991 Most Used |
None No statutory minimum |
Limited to share capital | The default choice. Holding companies, trading vehicles, fund SPVs, IP holding, group HQ. | 3–7 days |
PLCPublic Limited Company |
None statutory | Limited to share capital | Companies intending to list shares publicly, including on TISE (The International Stock Exchange). | 2–4 weeks |
TrustTrusts (Jersey) Law 1984 Wealth Planning |
Settled property | Trustee fiduciary duty | Family wealth planning, succession, asset protection, philanthropic giving, pension structures. | 2–4 weeks |
FoundationFoundations (Jersey) Law 2009 |
Initial endowment | Foundation has own legal personality | Civil-law clients (LatAm, ME, continental Europe) who prefer foundations to common-law trusts. | 2–4 weeks |
LLPLimited Liability Partnership |
None | Limited to LLP property | Professional services firms, joint ventures, fund management vehicles needing pass-through tax treatment. | 1–2 weeks |
LPLimited Partnership (LP Law 1994) |
None | Mixed (general / limited) | Private equity, venture capital, real estate, and credit fund structures with passive investors. | 1–2 weeks |
The numbers that matter.
Jersey's zero/ten regime is one of the most stable and well-defended offshore tax regimes in the world. Here are the headline figures every client should know.
From decision to live entity.
Jersey is one of the fastest formation jurisdictions in the world. A standard private limited company can be incorporated in 3–7 working days. Trust setup typically takes 2–4 weeks given the additional structuring work.
Discovery & structure design
Confirm the right vehicle (Ltd, LLP, Trust, Foundation), the use case, the proposed shareholding or beneficiary structure, and economic substance position.
Registered agent appointment
All Jersey entities require a regulated registered agent and registered office on the island. We coordinate with our trusted JFSC-licensed partners.
KYC & due diligence
Comprehensive KYC on all shareholders, directors, beneficial owners, settlors, and beneficiaries. Source-of-funds and source-of-wealth documentation. The most rigorous step in the process.
Constitutional documents
Memorandum and Articles of Association (companies), trust instrument and letter of wishes (trusts), or charter and regulations (foundations) drafted to fit your specific use case.
JFSC filing & incorporation
Documents submitted to the Jersey Financial Services Commission. The JFSC issues a Certificate of Incorporation (companies) or registers the foundation. Trusts are private and not publicly registered.
Bank account opening
Account opening with a Jersey bank or another international bank. Typically the longest single step depending on the complexity of beneficial ownership and source of funds.
Asset transfer & funding
For trusts and foundations, the settlement of assets into the structure. For companies, capital injection and any group restructuring transactions. Tax registration with Revenue Jersey.
A single partner. End to end.
You get one senior point of contact at Grant & Graham. Behind that, a vetted local network of regulated trust companies, registered agents, lawyers, and banks we have worked with for years.
Structure & tax design
Choosing the right vehicle — company, trust, foundation, LLP, LP — based on the use case, beneficial owner profile, and home-country tax position before any documents are drafted.
Drafting & instruments
Memorandum & articles, trust deeds with reserved powers, foundation charters, partnership agreements, letters of wishes — all drafted by experienced counsel for your specific use case.
JFSC & registration
Registered agent appointment, JFSC filings, Revenue Jersey registration, GST registration where applicable, beneficial ownership disclosure to the regulator.
Bank account introduction
Direct introductions to Jersey banks and international banks accustomed to Jersey structures. We pre-package KYC/source of funds documentation to compress account-opening timelines.
Corporate trustee & admin
Introduction to JFSC-regulated corporate trustees with the right specialism for your structure. Ongoing trust administration, accounting, distributions, and beneficiary communications.
Compliance & substance
Annual returns, economic substance reporting, FATCA/CRS filings, MCIT (Pillar Two) reporting where in scope. Annual review of structure against changing regulation.
Jersey is the right answer for specific situations.
It is not a low-cost jurisdiction, and it is not for every business. Jersey earns its position when one of these scenarios applies.
You are building private wealth structures
Family wealth, succession planning, asset protection. The 1984 Trusts Law, settlor reserved powers, and the unlimited duration of a Jersey trust make it the gold standard for multi-generational wealth structures.
You are running a family office
Jersey hosts a deep specialist ecosystem: regulated trust companies, family-office service providers, bespoke private banking, and accountancy firms experienced in complex global families.
You need a holding company or IP vehicle
0% standard CIT, no withholding tax, no CGT on share disposals. Strong substance regime makes it defensible. Particularly powerful for IP holding, inter-group financing, and non-EU group HQ structures.
You are launching a fund
Jersey is one of the world's leading fund domiciles, especially for private equity, real estate, infrastructure, and venture capital. JPF (Jersey Private Fund), Expert Fund, and listed fund options available.
You are doing pre-IPO planning
Restructuring share ownership ahead of a listing, separating founder wealth from business operations, creating employee benefit trusts. Jersey trusts are the classic vehicle for these transactions.
You need a politically stable base
Crown Dependency status, AAA-rated, defended by the UK in international relations but legislatively independent. The right answer for clients based in jurisdictions with political, currency, or expropriation risk.
Get an estimate in 30 seconds.
Three quick questions. We will give you a realistic cost range and timeline for your situation, and route the answers straight into a fixed-price quote request.
The world's most refined trust jurisdiction.
The Trusts (Jersey) Law 1984 has been continuously refined for four decades. Combined with the Royal Court's deep trust expertise and the JFSC's professional trustee regime, it delivers an unmatched framework for international wealth structuring.
The person who creates the trust by transferring assets into it. Can be an individual, family, or company. Can also be a beneficiary, and may reserve significant powers.
Holds legal title to the trust assets and administers the trust under fiduciary duties of care, good faith, and impartiality. Typically a JFSC-regulated corporate trustee.
The person or class of persons for whose benefit the trust exists. Can be named, identified by class (e.g. "the descendants of X"), or added or removed over time.
An additional layer of oversight. Often a trusted adviser or family member, with powers to consent to distributions, replace trustees, or change governing law.
Five common types of Jersey trust.
Trustees have wide discretion over how, when, and how much to distribute to beneficiaries. Beneficiaries have a hope of benefit, not a fixed entitlement. Maximum flexibility for changing circumstances.
A named life tenant has a right to income or capital during their lifetime. After their death, the trust typically reverts to a discretionary trust for other beneficiaries. Useful for second marriages and similar.
Established for non-charitable purposes rather than beneficiaries. Common in commercial structures (orphan SPVs, securitisations) and PTC (Private Trust Company) structures. Requires an enforcer.
Established for recognised charitable purposes. Eligible for charitable status with the Charity Commissioner for Jersey. A clean and well-governed vehicle for international philanthropy.
A beneficiary's interest automatically terminates if they attempt to assign their rights or become bankrupt. Particularly useful for vulnerable, addicted, or financially indisciplined beneficiaries.
A trust where the settlor retains significant control — powers to revoke, amend, direct investments, appoint trustees, or change governing law. Rare in most jurisdictions; expressly permitted by Jersey law.
Common uses we see.
Multi-generational wealth planning
Preserving family wealth across generations with no rule against perpetuities. The trust can exist for an unlimited duration.
UK inheritance tax planning
Excluded property settlements for non-UK domiciled individuals. Properly structured Jersey trusts sit outside the UK IHT net.
US foreign grantor trusts
Jersey trusts qualify as foreign grantor trusts for US tax purposes when properly structured for US-connected settlors and beneficiaries.
Family office governance
Underpins multi-asset family office structures, often combined with a Private Trust Company (PTC) for governance and decision-making.
Pre-IPO restructuring
Separating founder wealth from operating businesses ahead of a listing. Employee benefit trusts (EBTs) for share-based compensation schemes.
Asset protection
Defending family wealth from political risk, currency restrictions, expropriation, divorce claims, or speculative litigation in the home jurisdiction.
Pension structures
QROPS (Qualifying Recognised Overseas Pension Schemes), QNUPS, and bespoke international pension arrangements for globally mobile executives.
Charitable giving at scale
Charitable trusts and foundations for international donors, often combined with grant-making structures and impact investment portfolios.
Six features that make a Jersey trust different.
No rule against perpetuities
A Jersey trust can exist for unlimited duration. Most other common-law jurisdictions impose a maximum trust period.
Settlor reserved powers
The settlor can retain significant control — investment direction, trustee appointment, amendment power — without invalidating the trust.
No forced heirship
Jersey law expressly does not recognise foreign forced heirship rules when applied to Jersey trusts. Strong defence against home-country succession claims.
No public trust register
Trust documents are private and not filed with any public authority. Beneficial ownership disclosed only to regulators, not the public domain.
Royal Court expertise
Jersey's Royal Court has deep trust expertise. Senior English judges sit on the Court of Appeal, providing additional assurance for complex cases.
Firewall provisions
Jersey law provides "firewall" defences against foreign judgments seeking to challenge Jersey trusts. Difficult to attack from outside the jurisdiction.
The questions we get asked most.
How long does it take to set up a company in Jersey?
Do I need to be a Jersey resident to set up a company or trust?
Are Jersey companies really tax-free?
What is economic substance and does it apply to me?
How does a Jersey trust differ from a will or a foundation?
Are Jersey trusts private?
Jersey vs Guernsey vs Isle of Man.
The three British Crown Dependencies clients most often weigh up. All three operate variants of the zero/ten regime — the choice usually comes down to specialism, professional ecosystem, and the specific structure being built.
| Jersey | Guernsey | Isle of Man | |
|---|---|---|---|
| Status | Crown DependencyBailiwick of Jersey | Crown DependencyBailiwick of Guernsey | Crown DependencySelf-governing |
| Standard CIT | 0%10% finance / 20% utilities | 0%10% finance / 20% utilities | 0%10% banking / retail / 20% land |
| Consumption Tax | GST 5%No VAT | NoneNo GST or VAT | VAT 20%In UK VAT area |
| Trust Law | Trusts (Jersey) Law 1984Most established case law | Trusts (Guernsey) Law 2007Modernised legislation | Trustee Act 2001Updated framework |
| Standout Specialism | Private wealth & trustsFamily offices, succession, PE funds | Insurance & captivesPlus alternative funds | Aircraft & yachtsPlus space, eGaming, IoM-listed funds |
| Pillar Two MCIT | 15% from 2025In-scope MNEs only | 15% from 2025QDMTT + IIR | 15% from 2025In-scope MNEs only |
| Best Fit | Wealth, trusts, family offices, PE/RE funds | Captive insurance, ILS, alternative funds | Aircraft, yachts, eGaming, space, UK-VAT cases |
Jersey is one of 100+ markets we cover.
If Jersey is not the right answer for your situation, here are the markets clients most often consider alongside it.
Guernsey
The other Channel Island. Strong in captive insurance, ILS, alternative funds. No GST. Slightly different professional ecosystem to Jersey.
Set up in GG →Isle of Man
Strong for aircraft, yacht, and eGaming structures. In the UK VAT area. Good when 20% VAT recovery is part of the model.
Set up in IM →United Arab Emirates
Free zone or mainland options. 9% corporate tax, MEA gateway, strong banking. Increasingly used alongside Jersey trusts for Gulf-based families.
Set up in UAE →Singapore
APAC commercial hub. Robust regulation, common law, English-speaking. Strong for Asian families and businesses with Asia-Pacific footprint.
Set up in SG →BVI
Lightweight offshore vehicle for SPVs and holding companies. Lower cost than Jersey but with thinner substance and reputational profile. Use case-specific.
Set up in BVI →Cayman Islands
Premier hedge fund and SPV jurisdiction. Strong for fund structures, captive insurance, and structured finance. Different specialism to Jersey.
Set up in KY →Ready to set up in Jersey?
Tell us what you are trying to build — a Jersey company, a trust, a foundation, or a combined structure — and we will come back inside 48 hours with a fixed-price quote and timeline. No pressure to commit — just a clear answer from a senior adviser.