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Seychelles: Offshore Legal and Tax Regimes

Forms of Offshore Operation

Offshore operations may take place within 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 are permitted to use the International Business Company.

 

 

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