Why Jersey Still Wins For Alternative Investment Funds – JTC Law’s 2026 Legal 500 Chapter

Zero withholding taxes. Expert Fund and Listed Fund authorisation targeted in around three working days. A Jersey Private Fund regime modernised in 2025.

These are among the reasons Jersey continues to stand out for alternative investment funds, with managers and sponsors choosing the jurisdiction for flexible, tax-neutral and efficient cross-border fund structures.

In JTC Law’s Jersey chapter for The Legal 500 Alternative Investment Funds Comparative Guide 2026, Leanne Wallser, Sam Sturrock and Fiona Dalton outline the legal and regulatory issues shaping Jersey’s funds landscape, as well as the features that continue to make the jurisdiction attractive for international fund structuring.

Why Jersey Stands Out or Alternative Investment Funds

• Flexible fund vehicles: The Jersey limited partnership remains the preferred structure for closed-ended alternative investment funds, including private equity, venture capital, real estate, private credit and infrastructure. Other common Jersey fund structures include companies, cell companies and unit trusts, while Jersey Property Unit Trusts (JPUTs) remain popular for UK real estate transactions.
• Tax-neutral structuring: Jersey’s zero/ten tax regime includes a 0% general corporate tax rate, no capital gains tax, no inheritance tax, no net wealth tax and, crucially, no withholding taxes on dividends, interest or royalties paid by Jersey vehicles.
• Speed and proportionality: The Jersey Private Fund (JPF) regime was updated in 2025, removing the former 50 offer/investor cap and widening the professional investor definition. For more regulated structures, Expert Fund and Listed Fund authorisation is targeted within around three working days.
• Cross-border distribution: As an AIFMD third country, Jersey markets into the EU and EEA through national private placement regimes, with AIFMD II changes having minimal impact on the jurisdiction’s regime.

Together, these features reinforce Jersey’s position as a leading jurisdiction for alternative investment funds, supporting a wide range of fund strategies, structures and investor needs.

Download the Full Legal 500 Jersey Chapter

Want to explore the detail?

Read JTC Law’s full Jersey chapter for The Legal 500 Alternative Investment Funds Comparative Guide 2026, including asset-class fee benchmarking, commentary on Jersey’s alternative investment funds framework, and analysis of the 2025 Jersey Private Fund updates.

Download Jersey Chapter

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