Corporate Tax

18 June 2021

Economic substance requirements for Jersey partnerships

The Taxation (Partnerships - Economic Substance) (Jersey) Law 202- was recently lodged with the States Assembly and, if passed, is expected to come into effect from 1 July 2021 (with a six-month transition period for partnerships established before 1 July 2021). The existing economic substance legislation applies to companies which are tax resident in Jersey. The extension of the rules to partnerships is part of Jersey's ongoing political commitment to the EU Code of Conduct Group.

Emily Haithwaite Authors: Emily Haithwaite | Niamh Lalor | Matthew Shaxson

Jersey | Ogier

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