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Seychelles: Offshore Legal and Tax Regimes

Forms of Offshore Operation

Offshore operations may take place in the following forms:

  • Limited or Unlimited Companies Act Company
  • International Business Company
  • Limited Life Company
  • Trust
  • Special Licence Company (formed under the Companies Act)
  • Limited Partnership
  • Foundation

Click on Forms of Company for a description of the legal basis of these entities. Companies formed under the Companies Act 1972 are used by banks, insurance companies and mutual funds – none of which may be an International Business Company.



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