<PAGE>   1
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549
                              --------------------

                                    FORM S-8

                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933

                                  TIFFANY & CO.
             (Exact Name of Registrant as Specified in Its Charter)

                                    DELAWARE
         (State or Other Jurisdiction of Incorporation or Organization)

                                   13-3228013
                      (I.R.S. Employer Identification No.)

                                727 FIFTH AVENUE
                            NEW YORK, NEW YORK 10022
                    (Address of Principal Executive Offices)

                          1998 EMPLOYEE INCENTIVE PLAN
                            (Full Title of the Plan)

                             PATRICK B. DORSEY, ESQ.
                     SENIOR VICE PRESIDENT - GENERAL COUNSEL
                                  TIFFANY & CO.
                                727 FIFTH AVENUE
                            NEW YORK, NEW YORK 10022
                     (Name and Address of Agent For Service)

                                 (212) 755-8000
          (Telephone Number, Including Area Code, of Agent For Service)

                         CALCULATION OF REGISTRATION FEE

<TABLE>
<CAPTION>
                                                             Proposed                  Proposed                 Amount of
   Title of  Securities           Amount to be           Maximum Offering         Maximum  Aggregate          Registration
     to be Registered              Registered           Price Per Share (1)       Offering Price (1)               Fee
<S>                               <C>                   <C>                       <C>                         <C>
       Common Stock                 1,557,891                $43.0313              $67,038,074.99              $18,636.58
</TABLE>


(1) These amounts have been estimated solely for the purpose of calculating the
registration fee. Pursuant to Rule 457(c), these amounts have been computed on
the basis of the average of the high and low prices for the Registrant's Common
Stock reported on the New York Exchange Composite Tape for August 10, 1999, a
date within five days prior to the date of filing of this Registration
Statement.
<PAGE>   2
                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.           INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE

The following document, which has heretofore been filed by the Registrant with
the Securities and Exchange Commission (the "Commission") pursuant to the
Securities Act of 1933, as amended (the "1933 Act"), and pursuant to the
Securities Exchange Act of 1934, as amended (the "1934 Act"), is incorporated by
reference herein and shall be deemed to be a part hereof:

1.       Registrant's Registration Statement, dated November 23, 1998, filed
         with the Commission on Form S-8, Registration Statement File No.
         333-67723, and relevant documents incorporated therein by reference

ITEM 5.           INTERESTS OF NAMED EXPERTS AND COUNSEL

The legality of the shares of Common Stock being offered hereby has been passed
upon by Patrick B. Dorsey, Senior Vice President, General Counsel and Secretary
of the Registrant. As of the date of this Registration Statement, Mr. Dorsey
owned 7,600 shares of Common Stock and options to purchase up to 118,000
additional shares, of which options to acquire 67,000 shares are presently
exercisable.

ITEM 8.           EXHIBITS

See Index to Exhibits on page 7.
<PAGE>   3
                                   SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of New York and State of New York, on the 12th day of
August, 1999.

                                  TIFFANY & CO.
                                  (Registrant)



                                   By: /s/ Michael J. Kowalski
                                  ----------------------------------------------
                                  Michael J. Kowalski
                                  (President and Chief Executive Officer)

                                POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below
constitutes and appoints WILLIAM R. CHANEY, JAMES N. FERNANDEZ and PATRICK B.
DORSEY his true and lawful attorneys-in-fact and agents, each acting alone, with
full powers of substitution and resubstitution, for him and in his name, place
and stead, in any and all capacities, to sign this Registration Statement and
any or all amendments to the Registration Statement, including pre-effective and
post-effective amendments, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto such attorneys-in-fact and agents, full power and
authority to do and perform each and every act and thing requisite and necessary
to be done in and about the premises, as fully to all intents and purposes as he
might or could do, and hereby ratifies and confirms all his said
attorneys-in-fact and agents, each acting alone, or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Registration
Statement has been signed by the following persons in the capacities and on the
dates indicated.

<TABLE>
<CAPTION>
      Signature                              Title                                    Date
      ---------                              -----                                    ----
<S>                                       <C>                                     <C>
/s/ William R. Chaney                     Chairman of the Board and               August 12, 1999
William R. Chaney                         Chief Executive Officer
                                          (principal executive officer)
                                          (director)

/s/ James N. Fernandez                    Executive Vice President and            August 12, 1999
James N. Fernandez                        Chief Financial Officer
                                          (principal financial officer)
</TABLE>

<PAGE>   4

<TABLE>
<S>                                       <C>                                     <C>


/s/ Warren S. Feld                        Vice President - Controller             August 12, 1999
Warren S. Feld                            (principal accounting officer)



/s/ Rose Marie Bravo                      Director                                August 12, 1999
Rose Marie Bravo



/s/ Samuel L. Hayes, III                  Director                                August 12, 1999
Samuel L Hayes, III



/s/ Michael J. Kowalski                   President                               August 12, 1999
Michael J. Kowalski                       (director)



/s/ Charles K. Marquis                    Director                                August 12, 1999
Charles K. Marquis



/s/ James E. Quinn                        Vice Chairman                           August 12, 1999
James E. Quinn                            (director)


/s/ William A. Shutzer                    Director                                August 12, 1999
William A. Shutzer



/s/ Geraldine Stutz                       Director                                August 12, 1999
Geraldine Stutz
</TABLE>


<PAGE>   5
                                  EXHIBIT INDEX


Each exhibit is listed according to the number assigned to it in the Exhibit
Table of Item 601 of Regulation S-K. The exhibit numbers preceded by an asterisk
(*) indicate exhibits physically filed with this Registration Statement. All
other exhibit numbers indicate exhibits filed by incorporation by reference
herein.


Exhibit Number               Description                                    Page
--------------               -----------                                    ----

     *5.1           Opinion of counsel, including consent                   6-7

    *23.1           Consent of Independent Accountants                        8

    *23.2           Consent of counsel (included in Exhibit 5.1)

    *24.1           Power of Attorney (included at page 3)
[{"type": "S-8", "sequence": "1", "description": "1998 EMPLOYEE INCENTIVE PLAN", "secsgml_size_bytes": 8784}]
{"company-data": {"conformed-name": "TIFFANY & CO", "cik": "0000098246", "assigned-sic": "5944", "irs-number": "133228013", "state-of-incorporation": "DE", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-85201", "film-number": "99689179"}, "business-address": {"street1": "727 FIFTH AVE", "city": "NEW YORK", "state": "NY", "zip": "10022", "phone": "2127558000"}}
1
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549
                              --------------------

                                    FORM S-8

                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933

                                  TIFFANY & CO.
             (Exact Name of Registrant as Specified in Its Charter)

                                    DELAWARE
         (State or Other Jurisdiction of Incorporation or Organization)

                                   13-3228013
                      (I.R.S. Employer Identification No.)

                                727 FIFTH AVENUE
                            NEW YORK, NEW YORK 10022
                    (Address of Principal Executive Offices)

                          1998 EMPLOYEE INCENTIVE PLAN
                            (Full Title of the Plan)

                             PATRICK B. DORSEY, ESQ.
                     SENIOR VICE PRESIDENT - GENERAL COUNSEL
                                  TIFFANY & CO.
                                727 FIFTH AVENUE
                            NEW YORK, NEW YORK 10022
                     (Name and Address of Agent For Service)

                                 (212) 755-8000
          (Telephone Number, Including Area Code, of Agent For Service)

                         CALCULATION OF REGISTRATION FEE
Proposed                  Proposed                 Amount of
   Title of  Securities           Amount to be           Maximum Offering         Maximum  Aggregate          Registration
     to be Registered              Registered           Price Per Share (1)       Offering Price (1)               Fee
Common Stock                 1,557,891                $43.0313              $67,038,074.99              $18,636.58
(1) These amounts have been estimated solely for the purpose of calculating the
registration fee. Pursuant to Rule 457(c), these amounts have been computed on
the basis of the average of the high and low prices for the Registrant's Common
Stock reported on the New York Exchange Composite Tape for August 10, 1999, a
date within five days prior to the date of filing of this Registration
Statement.
2
                                     PART II

               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

ITEM 3.           INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE

The following document, which has heretofore been filed by the Registrant with
the Securities and Exchange Commission (the "Commission") pursuant to the
Securities Act of 1933, as amended (the "1933 Act"), and pursuant to the
Securities Exchange Act of 1934, as amended (the "1934 Act"), is incorporated by
reference herein and shall be deemed to be a part hereof:

1.       Registrant's Registration Statement, dated November 23, 1998, filed
         with the Commission on Form S-8, Registration Statement File No.
         333-67723, and relevant documents incorporated therein by reference

ITEM 5.           INTERESTS OF NAMED EXPERTS AND COUNSEL

The legality of the shares of Common Stock being offered hereby has been passed
upon by Patrick B. Dorsey, Senior Vice President, General Counsel and Secretary
of the Registrant. As of the date of this Registration Statement, Mr. Dorsey
owned 7,600 shares of Common Stock and options to purchase up to 118,000
additional shares, of which options to acquire 67,000 shares are presently
exercisable.

ITEM 8.           EXHIBITS

See Index to Exhibits on page 7.
3
                                   SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of New York and State of New York, on the 12th day of
August, 1999.

                                  TIFFANY & CO.
                                  (Registrant)

                                   By: /s/ Michael J. Kowalski
                                  ----------------------------------------------
                                  Michael J. Kowalski
                                  (President and Chief Executive Officer)

                                POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below
constitutes and appoints WILLIAM R. CHANEY, JAMES N. FERNANDEZ and PATRICK B.
DORSEY his true and lawful attorneys-in-fact and agents, each acting alone, with
full powers of substitution and resubstitution, for him and in his name, place
and stead, in any and all capacities, to sign this Registration Statement and
any or all amendments to the Registration Statement, including pre-effective and
post-effective amendments, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange
Commission, granting unto such attorneys-in-fact and agents, full power and
authority to do and perform each and every act and thing requisite and necessary
to be done in and about the premises, as fully to all intents and purposes as he
might or could do, and hereby ratifies and confirms all his said
attorneys-in-fact and agents, each acting alone, or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Registration
Statement has been signed by the following persons in the capacities and on the
dates indicated.
Signature                              Title                                    Date
      ---------                              -----                                    ----
/s/ William R. Chaney                     Chairman of the Board and               August 12, 1999
William R. Chaney                         Chief Executive Officer
                                          (principal executive officer)
                                          (director)

/s/ James N. Fernandez                    Executive Vice President and            August 12, 1999
James N. Fernandez                        Chief Financial Officer
                                          (principal financial officer)
4
/s/ Warren S. Feld                        Vice President - Controller             August 12, 1999
Warren S. Feld                            (principal accounting officer)

/s/ Rose Marie Bravo                      Director                                August 12, 1999
Rose Marie Bravo

/s/ Samuel L. Hayes, III                  Director                                August 12, 1999
Samuel L Hayes, III

/s/ Michael J. Kowalski                   President                               August 12, 1999
Michael J. Kowalski                       (director)

/s/ Charles K. Marquis                    Director                                August 12, 1999
Charles K. Marquis

/s/ James E. Quinn                        Vice Chairman                           August 12, 1999
James E. Quinn                            (director)

/s/ William A. Shutzer                    Director                                August 12, 1999
William A. Shutzer

/s/ Geraldine Stutz                       Director                                August 12, 1999
Geraldine Stutz
5
                                  EXHIBIT INDEX

Each exhibit is listed according to the number assigned to it in the Exhibit
Table of Item 601 of Regulation S-K. The exhibit numbers preceded by an asterisk
(*) indicate exhibits physically filed with this Registration Statement. All
other exhibit numbers indicate exhibits filed by incorporation by reference
herein.

Exhibit Number               Description                                    Page
--------------               -----------                                    ----

     *5.1           Opinion of counsel, including consent                   6-7

    *23.1           Consent of Independent Accountants                        8

    *23.2           Consent of counsel (included in Exhibit 5.1)

    *24.1           Power of Attorney (included at page 3)