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Seychelles

Seychelles

Seychelles is the state in Seychelles archipelago in the Indian Ocean east of Africa and north of Madagascar.

Capital: Victoria (Mahé)
Official languages: English, French, Creole
Currency: Seychelles Rupee - SCR

Business in Seychelles - advantages of local jurisdiction

The main advantage of a Seychelles offshore is prompt establishment of the company. Czech commercial courts have no problem accepting Seychelles documents and Seychelles IBC can acquire shares of companies in the Czech Republic. From April 2009, the Seychelles belong to the OECD white list of the countries with the standard tax legislation (Seychelles jurisdiction is not on the list of the OECD or FATF between countries supporting money laundering). In Seychelles there is the possibility of using nominee services (nominee director and shareholder).

The legal form of the company

International Business Company – IBC
The company has an obligation to keep headquarters in Seychelles

Legislation

Influenced by Anglo-American and continental French law.
The International Companies Act:
The International Business Companies Act 1994 as amended
Convention for the avoidance of double taxation: in particular with African states, with Cyprus

Time needed for company formation

Usually within 1 day provided that necessary documents are submitted in time, document delivery in two weeks.

Shareholders

Minimum number: 1
A natural or legal person, may be non-resident

Directors

Minimum number: 1
A natural or legal person, may be non-resident
Note: to acheve higher level of anonymity, local agent is suitable

Share capital

There is no minimum amount

Bearer shares (bearer)

Allowed

Taxation

IBCs are exempt from all taxes in business activities and management of the company held outside the state. IBC is then formally considered non-tax resident, does not have a VAT number, nor shareholder is subject to tax. The company only pays an annual fee.
Tax return not required

Bookkeeping

Bookkeeping is mandatory, but financial statement is not required

Audit

Optional

Anonymity and confidentiality

Index of companies is not publicly accessible, the names of shareholders and directors are known only to the registration agent

The most common use of Seychelles

  • Holding (parent company) to another company for purposes of property privacy
  • Direct sale of goods or services where it is not necessary to use a system of agreements to avoid double taxation and no risk of withholding taxes
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