Jersey Incorporated Cell Company

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PCC Jurisdictions

Protected Cell and Segregated Portfolio Companies

Jersey Incorporated Cell Company Formation

Jersey introduced the Incorporated Cell Company (ICC) through the Companies (Amendment No. 8) (Jersey) Law 2006. The ICC is a distinct approach to protected cell structures, under which each cell is an incorporated entity in its own right with full legal personality. This means each cell can sue and be sued in its own name, enter contracts independently, and hold assets directly, providing greater legal certainty than a traditional PCC where cells lack separate legal personality.

Incorporated Cells with Legal Personality

Each incorporated cell in a Jersey ICC has its own separate legal personality, allowing it to directly enter contracts, hold assets, and engage in legal proceedings in its own name, a significant advantage over non-incorporated cell structures.

Regulatory Oversight

Jersey ICCs are regulated by the Jersey Financial Services Commission (JFSC). ICCs used for collective investment purposes are regulated under the Collective Investment Funds (Jersey) Law 1988.

Investment Fund Applications

Jersey ICCs are widely used for umbrella investment fund structures where multiple sub-funds, each with different investment strategies and investor bases, operate under a single supervisory and governance framework.

Tax Environment

Jersey companies are subject to 0% income tax on most corporate income. There is no capital gains tax, withholding tax on dividends, or VAT, making Jersey highly efficient for investment fund and insurance structures.

Get in Touch

Contact Neptune Fiduciaries Group via info@neptunecorporate.com or visit our Contact Us page.

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