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Seychelles: Types of Company

Limited Partnership

Limited Partnerships (LPs) are formed under the Limited Partnership Act, 2003 (the Act). An LP has substantial statutory tax advantages (see Offshore Legal and Tax Regime) including the ability to receive income from sources outside the Seychelles and distribute such income to foreign partners without incurring tax liability in the  Seychelles. A Seychellois LP is highly suitable for international joint venture activities.

Key features of the LP are as follows:

  • The LP must have one or more general partners who are liable for its debts, and one or more limited partners who are not so liable in most circumstances.
  • At least one general partner must be a Seychellois person (either a resident individual or an IBC or domestic company or CSL or an LP);
  • A Seychelles-registered office is required;
  • An LP must not carry out any business in the Seychelles, other than to the extent necessary to continue the LP's business outside the Seychelles;
  • An annual certificate must be filed confirming that the LP has complied with the provisions of the Act.



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