Overseas Chambers of Peter Harris

Maison de la Boucterie
Rue de la Boucterie
Saint Saviour
Jersey, JE2 7ZW

The Work We Do (Jersey)

Overseas Chambers policy is to analyse the facts, clarify and classify the issues in their domestic legal and fiscal context, and then, within their private international law and treaty context, seek to identify possible solutions. The best course of action is then agreed with the client and implemented.

Overseas Chambers will consider any civil, commercial or taxation issue arising between France, Jersey and the United Kingdom, and advises in international matters, particularly on differences between the treatment of trusts and civil law entities arising in different jurisdictions.

Our services include:

  1. Counsel's advice and opinions on :
    1. Jersey legal issues, requiring Counsel's opinions and assistance;
    2. Correlation with French and British systems of conflict of laws and private international law ;
    3. Legal and tax advice in the private international law context between Jersey and other jurisdictions ;
    4. Specific issues relating to France ; in particular Jersey companies or other entities owning property in France ;
    5. Advising Jersey individuals and estates on succession procedures and succession duty in France ;
    6. Use of usufruits and other French démembrement techniques over French properties ;
    7. Advising generally as Counsel on the use of certain French conveyancing techniques in conveyances of Jersey immovable property: asset protection;
    8. Advising generally as Counsel on the possibility of combining Jersey matrimonial property regimes with their French and foreign counterparts;
    9. Advising on the winding up of International Private Pension Plans into France ;
    10. Advising on the Tax Information Exchange Agreement and its ramifications for Jersey residents :
      1. Acquisition and holding of French property ;
      2. Assessment of potential tax effects of indirect transfers of French immovable property through Jersey structures (stamp duty avoidance, gift and succession duty);
      3. Retirement in France, use of French rentes and capitalisation techniques to escape annuity requirements, where available, using the TIEA facility ;
      4. Advice on setting up French businesses.
  2. Assessment of Jersey residents on three times the annual rental value of properties available to them in France (Article 164C CGI); also handling of information requests, dealing with declaratory obligations, or enabling lawful abstention from declaration; also on the combination of article 164C with declaratory obligations on other French source income, (French or other nationalities resident in Jersey or elsewhere);
  3. French estate, gift and wealth tax planning using civil law structures and facilities;
  4. Hague Conventions: Corporate recognition, Trusts, Matrimonial property régimes, foundations;
  5. French legal advice; as appropriate, alongside French professionals;
  6. EU taxation, and its development;
  7. International wealth planning using:
    1. trusts,
    2. foundations,
    3. corporate structures,
    4. protected cell or segregated companies,
    5. limited partnerships,
    6. dedicated insurance and re-insurance structures: life or "general".
  8. Treaty and other forms of Information Exchange: Planning and strategies on investigation. Peter Harris has a right of audience before the Final appellate jurisdiction of the Islands and is therefore able to advise on certain aspects of Jersey and Channel Islands' laws, but does not have a right to appear before the Royal Court of Jersey or the Channel Islands Court of Appeal. He advises in his capacity as a Barrister in Overseas Practice.

Advice and drafting of testamentary dispositions for Jersey residents having French assets under the EU Succession Regulation 650/2012.  Advice on the law of nationality applicable for Channel Islanders habitually resident in an EU Member State.