GloBE Country Guide: Jersey

Summary

Status	Draft Law
Law	Draft Multinational Taxation (Global Anti-Base Erosion – IIR Tax) (Jersey) Law 202\| Draft Multinational Corporate Income Tax (Jersey) Law 202
Effective Date	Financial years beginning on or after January 1, 2025
IIR	Yes (2025)
UTPR	No
QDMTT	Yes (2025)
Filing Deadlines	Standard
Safe Harbours	All are transposed from the OECD Consolidated Commentary

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

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