The Ireland–Jersey tax treaty protocol took effect on 16 May 2025, updating definitions and procedures. It introduces Entitlement to Benefits and targets tax evasion and avoidance from 1 January 2026.
The amending protocol to the 2009 tax treaty between Ireland and Jersey came into effect on 16 May 2025. The protocol was signed on 23 November 2023.
The protocol updates the preamble to include not only the intention to eliminate double taxation but also to prevent opportunities for nontaxation or reduced taxation through tax evasion or avoidance.
It amends definitions of Article 3, particularly the meaning of the terms Ireland and Jersey; Mutual Agreement Procedure (Article 9) has been revised to allow for cases to be submitted to the competent authority of either Contracting Party; and Entitlement to Benefits (Article 9A) is has been introduced.
The protocol is generally effective from 1 January 2026.
Earlier, Ireland and Jersey amended their tax treaty agreement on 23 November 2023. The details of the amendments have recently been revealed.
