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Jersey vs Isle of Man: trust jurisdictions side by side
Jersey and Isle of Man are two of the 40 places we cover. Both are in Europe and open for new trusts with us. The table sets out the facts we hold for each place side by side, with the source and date of every fact.
The table
Facts side by side
Shaded cells differ between the two places.
Rows we have not published for a place are listed below the table.
| Fact |  Jersey |  Isle of Man |
|---|---|---|
| Governing law | Jersey law decides validity and effect of a Jersey trust (Article 9) | The Trusts Act 1995 is a core statute for Isle of Man trusts |
| Reporting to authorities | Jersey signed the CRS competent authority agreement on 29 October 2014 | The Isle of Man takes part in automatic exchange of tax information under the CRS |
Not published for Jersey: foreign law rules. Ask us.
Not published for Isle of Man: perpetuity period, reserved settlor powers and trustee requirement. Ask us.
This is guidance, not legal or tax advice. Every fact has a source, listed under Sources with its date.
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Read each place in full
Two places
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Sources
Read on :
- Jersey Law Website: Trusts (Jersey) Law 1984. Used for governing law.
- Isle of Man Government: Isle of Man legislation. Used for governing law.
- Government of Jersey: Common Reporting Standard (CRS). Used for reporting to authorities.
- Income Tax Division information. Used for reporting to authorities.
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