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Botswana: Offshore Legal and Tax Regimes

Forms of IFSC Operation

Companies holding IFSC Certificates may trade directly or through 100% subsidiaries. They may not do business with persons in Botswana except with other IFSC companies.

A company holding an IFSC Certificate needs approval from the Minister of Finance for any change to the beneficial ownership of 25% or more of its capital or voting rights.

IFSC companies may invest in Botswana resident companies; but dividends flowing from such companies will be subject to a 15% withholding tax.



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