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Monaco: Country and Foreign Investment

Investment Incentive Schemes

In 1991 Monaco introduced an incentive regime to encourage the creation of new businesses: companies created after 1991 whose share capital is held less than 50%, directly or indirectly, by other companies, are exempt from the Business Income Tax (which is 33.33%) for the first two years, and are taxed at a reduced level for the following three years.

 

 

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