澤西島《Viberts Executors 代表案》(2024 JRC055) 打破傳統「收入規則」，開創了一個新的例外情況，即一個司法管轄區的法院不會徵收另一個司法管轄區的稅款。在此案中，對於受託人支付外國納稅義務一事，澤西島皇家法院宣布其樂意准許，但前提是存在對外國稅款追討，並且可以針對受託人在提出主張之國家進行財產上的強制執行。該案涉及一名於2008年退休到澤西島並定居直到2021年去世，並應支付的美國遺產稅的美國公民，此公民將其美國剩餘財產留給了現有的生前信託。

JERSEY: Court grants exception to 'revenue rule' where foreign tax authority has clear powers to collect

The Jersey case of Representation of Viberts Executors (2024 JRC055) establishes a new exception to the traditional 'revenue rule' that the courts of one jurisdiction will not collect the tax of another. In the case, the Jersey Royal Court declared its willingness to permit a fiduciary to pay a foreign tax liability, provided that a claim to recover the foreign tax exists and could be enforced against the fiduciary's property in the country where the claim would be brought. The case concerned the US estate tax to be paid by a US citizen who had retired to Jersey in 2008 and was domiciled there at her death in 2021, leaving the residue of her US property to an existing inter vivos trust.

Source of information:
Carey Olsen