Main | About Us | Join Now | Trade Floor  | Add Url | Resources | Feedback | Contact Us | Business Travel Info | Offshore Countries |Banners Creation |

Location Comparison Part 1 Type of company Common or Civil Law Shelf Company Availability Time to Incorporate Minimum annual licence, duty or franchise fee Part 2 Annual return filing fee Taxation Disclosure of beneficial ownership Bearer shares permitted Minimum paid up capital Part 3 Standard authorised share capital Permitted currencies of capital Minimum number of shareholders or equity participants Minimum number of directors Corporate directors permitted Part 4 Local directors required Company secretary required Company seal required Public register of directors Public register of shareholders Part 5 Location of directors meetings Location of shareholders meetings Telephone board meetings permitted Double taxation treaty access Requirement to submit accounts Part 6 Requirement to file annual return Change in domicile permitted Time Zone GMT +/-   Jurisdiction Type of company Common or Civil Law Shelf Company Availability Time to Incorporate Minimum annual licence, duty or franchise fee Bahamas IBC Common Yes 2 days $ 100 Belize IBC Common Yes 1 day $ 100 Bermuda Exempt Common No 15 days $ 1695 British Virgin Islands IBC Common Yes 2 days $ 300 Cayman Islands Exempt Common Yes 2 days $ 500 Cook Islands IBC Common Yes 3 days $ 700 Cyprus Offshore Common Yes 5 days Not applicable Delaware - USA LLC Common Yes 2 days Not applicable Delaware - USA C Corporation Common Yes 2 days Minimum $ 30 Gibraltar Exempt Common Yes 5 days £ 225 Gibraltar Non resident Common Yes 5 days Not applicable Hong Kong Private limited Common Yes 10 days $ 300 Ireland Non resident Common Yes 10 days Not applicable Isle of Man Exempt Common Yes 1 day £ 400 Isle of Man Non resident Common Yes 1 day £ 750 Jersey Exempt Common No 5 days £ 600 Liechtenstein AG Civil No 15 days CHF 1000 Liechtenstein Anstalt Civil No 15 days CHF 1000 Luxembourg 1929 Holding Civil No 15 days 0.2% of capital Luxembourg 1990 SOPARFI Holding Civil No 15 days Not applicable Madeira Limitada Civil Yes 60 days $ 1000 Madeira SA Civil Yes 60 days $ 1000 Malta ITC/IHC Civil No 5 days Not applicable Mauritius International Hybrid Yes 1 day $ 100 Mauritius Offshore Hybrid No 15 days $ 1500 Netherlands Antilles Offshore Trading Civil No 10 days $ 60 Netherlands Antilles Offshore Investment Civil No 10 days $ 60 Nevis NBCO Common Yes 2 days $ 200 Niue IBC Common Yes 2 days $ 150 Panama Non resident Civil Yes 2 days $ 150 Samoa International Common Yes 2 days $ 300 Seychelles IBC Common Yes 2 hours $ 100 Switzerland AG Civil No 8 - 10 days Varies Switzerland GmbH Civil No 8 - 10 days Varies Turks & Caicos Exempt Common Yes 2 days $ 300 UK Ltd Resident Common Yes 1-8 days Not applicable UK PLC Resident Common Yes 1-8 days Not applicable Vanuatu International Hybrid Yes 2 days $ 300 Note: For detailed information and clarification of taxation liabilities see jurisdiction information [ Back to top ] Jurisdiction Annual return filing fee Taxation Disclosure of beneficial ownership Bearer shares permitted Minimum paid up capital Bahamas Not applicable Nil No Yes $ 1 Belize Not applicable Nil No Yes $ 1 Bermuda Not applicable Nil Yes No $ 1 British Virgin Islands Not applicable Nil No Yes $ 1 Cayman Islands Not applicable Nil No Yes $ 1 Cook Islands Nil Nil No Yes $ 1 Cyprus Nil 4.25% Yes No CY£ 1000 Delaware - USA $ 100 Fiscally transparent No No Not applicable Delaware - USA $ 20 Yes No No $ 1 Gibraltar £ 26 Nil Yes No £ 100 Gibraltar £ 26 Nil No Yes £ 1 Hong Kong $ 13 Nil on Foreign Profits No No HK$ 2 Ireland £ 30 Nil Yes No £ 2 Isle of Man £ 45 Nil No No (Bearer warrants possible) £ 1 Isle of Man £ 120 Nil No No (Bearer warrants possible) £ 1 Jersey £ 120 Nil Yes No £ 2 Liechtenstein Not applicable 4% coupon tax on dividends and an annual capital tax of 0.1% No Yes CHF 50k Liechtenstein Not applicable Annual capital tax of 0.1% No No CHF 30k Luxembourg Nil Nil No Yes FLUX 1.25M Luxembourg Nil Normal rates No Yes FLUX 1.25M Madeira Not applicable Nil No No ESC 400k Madeira Not applicable Nil No Yes ESC 5M Malta From Lm 50 Credits/Refunds No No Lm 500, 20% paid up Mauritius Not applicable Nil No Yes $ 1 Mauritius Nil 15% or 0-35% Yes No $ 2 Netherlands Antilles Not applicable 4.8% on $ 56k 6% on balance No Yes $ 6000 Netherlands Antilles Not applicable 2.4% on $ 56k 3% on balance No Yes $ 6000 Nevis Not applicable Nil No Yes $ 1 Niue Not applicable Nil No Yes $ 1 Panama Not applicable Nil No Yes $ 1 Samoa Not applicable Nil No Yes Nil Seychelles Not applicable Nil No Yes $ 1 Switzerland Not applicable Nil on foreign profits No Yes Normally CHF 100k Switzerland Not applicable Nil on foreign profits No No Normally CHF 100k Turks & Caicos Not applicable Nil No Yes $ 1 UK Ltd £ 15 24% to 33% No No (Bearer warrants possible) £ 1 UK PLC £ 15 24% to 33% No No £ 12.5k Vanuatu Not applicable Nil No Yes One unit of currency of capital Note: For detailed information and clarification of taxation liabilities see jurisdiction information [ Back to top ] Jurisdiction Standard authorised share capital Permitted currencies of capital Minimum number of shareholders or equity participants Minimum number of directors Corporate directors permitted Bahamas $ 5000 Any 1 1 Yes Belize $ 50k Any 1 1 Yes Bermuda $ 12k Bermuda $ 1 2 No British Virgin Islands $ 50k Any 1 1 Yes Cayman Islands $ 50k Any 1 1 Yes Cook Islands Not applicable Any 1 1 Yes Cyprus $ 50k Cyprus Pound 2 1 Yes Delaware - USA Not applicable US Dollar Normally 2 1 manager Not applicable Delaware - USA $ 150k Not applicable 1 1 No Gibraltar £ 2,000 Any 1 1 Yes Gibraltar £ 2,000 Any 1 1 Yes Hong Kong HK$ 1000 Any 2 2 Yes Ireland £ 1M Any 2 2 No Isle of Man £ 2,000 Any 1 2 No Isle of Man £ 2,000 Any 1 2 No Jersey £ 10k Any 2 1 No Liechtenstein CHF 50k Swiss Franc 1 1 Yes Liechtenstein CHF 30k Swiss Franc 1 1 Yes Luxembourg FLUX 1.25M Any 2 3 Yes Luxembourg FLUX 1.25M Any 2 3 Yes Madeira ESC 400k Escudo Normally 2 (1 is possible) 1 No Madeira ESC 5M Escudo Normally 5 (1 is possible) 1 No Malta Lm 500 Any ITC - one, IHC - two 1 Yes Mauritius $ 100k Any 1 1 Yes Mauritius $ 100k Any Normally 2 2 No Netherlands Antilles $ 30k Any 1 1 Yes Netherlands Antilles $ 30k Any 1 1 Yes Nevis $ 100k 0 1 1 Yes Niue $ 50k Any 1 1 Yes Panama $ 10k Any 1 3 Yes Samoa $ 1M Any Nil 1 Yes Seychelles $ 5000 Any 1 1 Yes Switzerland Not applicable CHF 1 1 No Switzerland Not applicable CHF 1 1 No Turks & Caicos $ 5000 Any 1 1 Yes UK Ltd £ 1,000 Any 1 1 Yes UK PLC £ 50k minimum Any 2 2 Yes Vanuatu None Any 1 1 Yes Note: For detailed information and clarification of taxation liabilities see jurisdiction information [ Back to top ] Jurisdiction Local directors required Company secretary required Company seal required Public register of directors Public register of shareholders Bahamas No No Yes Optional No Belize No No Yes No No Bermuda No Yes- local Optional No Yes British Virgin Islands No No Yes No Optional Cayman Islands No No No No No Cook Islands No Yes Optional No No Cyprus No Yes Yes Yes Yes Delaware - USA Not applicable Not applicable Yes Not applicable No Delaware - USA No Yes Optional No No Gibraltar No Yes Optional Yes Yes Gibraltar No No Optional Yes Yes Hong Kong No Yes - local Yes Yes Yes Ireland No Yes Yes Yes Yes Isle of Man Yes - one Yes - local Optional Yes Yes Isle of Man No Yes Optional Yes Yes Jersey No Yes Yes Yes No Liechtenstein Yes - one No Optional Yes Yes Liechtenstein Yes - one No Optional Yes Yes Luxembourg No No Optional Yes No Luxembourg No No Optional Yes No Madeira No No Yes Yes Yes Madeira No No Yes Yes Yes Malta No Yes - local No Yes Yes Mauritius No No No Optional Optional Mauritius Yes - two Yes - local Yes No No Netherlands Antilles Yes - one No No Yes Yes Netherlands Antilles Yes - one No No Yes Yes Nevis No Yes Optional No No Niue No No Optional No Optional Panama No Yes Optional Yes Optional Samoa No Yes Optional No No Seychelles No No Optional No No Switzerland Yes - majority No No Yes No Switzerland Yes - one No No Yes Yes Turks & Caicos No Yes Optional No No UK Ltd No Yes Optional Yes Yes UK PLC No Yes Optional Yes Yes Vanuatu No No Optional No No Note: For detailed information and clarification of taxation liabilities see jurisdiction information [ Back to top ] Jurisdiction Location of directors meetings Location of shareholders meetings Telephone board meetings permitted Double taxation treaty access Requirement to submit accounts Bahamas Anywhere Anywhere Yes No No Belize Anywhere Anywhere Yes No No Bermuda Anywhere Anywhere Yes No No British Virgin Islands Anywhere Anywhere Yes No No Cayman Islands Anywhere Anywhere No No No Cook Islands Anywhere Anywhere Yes No No (by resolution) Cyprus Anywhere Anywhere No Yes Yes Delaware - USA Anywhere Anywhere Not applicable Yes Yes Delaware - USA Anywhere Anywhere Yes Yes Yes Gibraltar Anywhere Anywhere Yes No No Gibraltar Anywhere Anywhere Yes No No Hong Kong Anywhere Anywhere Yes No Yes Ireland Anywhere Anywhere Yes No Yes Isle of Man Anywhere Anywhere Yes No No Isle of Man Anywhere Anywhere Yes No No Jersey Anywhere Anywhere Yes No No Liechtenstein Anywhere Anywhere Yes No Yes Liechtenstein Anywhere Anywhere Yes No Only Commercial Anstalt Luxembourg Anywhere Anywhere Yes Varies Yes Luxembourg Anywhere Anywhere Yes Yes Yes Madeira Anywhere Madeira (by proxy) Yes Yes Yes Madeira Madeira (by proxy) Madeira (by proxy) Yes Yes Yes Malta Anywhere Anywhere Yes Yes Yes Mauritius Anywhere Anywhere Yes No No Mauritius Mauritius Mauritius Yes Yes Yes Netherlands Antilles Anywhere Netherlands Antilles (by proxy) Yes Yes Yes Netherlands Antilles Anywhere Netherlands Antilles (by proxy) Yes Yes Yes Nevis Anywhere Anywhere Yes No No Niue Anywhere Anywhere Yes No No Panama Anywhere Anywhere Yes No No Samoa Anywhere Anywhere Yes No No Seychelles Anywhere Anywhere Yes No No Switzerland Anywhere Anywhere Yes Varies Yes Switzerland Anywhere Anywhere Yes Varies Yes Turks & Caicos Anywhere Anywhere Yes No No UK Ltd Anywhere Anywhere Yes Yes Yes UK PLC Anywhere Anywhere Yes Yes Yes Vanuatu Anywhere Anywhere Yes No No Note: For detailed information and clarification of taxation liabilities see jurisdiction information [ Back to top ] Jurisdiction Requirement to file annual return Change in domicile permitted Time Zone GMT +/- Bahamas No Yes -5 Belize No Yes -6 Bermuda No No -4 British Virgin Islands No Yes -5 Cayman Islands Yes Yes -5 Cook Islands Yes Yes -10 Cyprus Yes No 2 Delaware - USA Yes No -5 Delaware - USA Yes No -5 Gibraltar Yes Yes 1 Gibraltar Yes Yes 1 Hong Kong Yes No 8 Ireland Yes No GMT Isle of Man Yes No GMT Isle of Man Yes No GMT Jersey Yes No GMT Liechtenstein Yes No 1 Liechtenstein Yes No 1 Luxembourg Yes Yes 1 Luxembourg Yes Yes 1 Madeira Yes Yes GMT Madeira Yes Yes GMT Malta Yes No 1 Mauritius No Yes 4 Mauritius Yes No 4 Netherlands Antilles Yes Yes -4 Netherlands Antilles Yes Yes -4 Nevis No Yes -4 Niue No Yes -11 Panama No Yes -5 Samoa No Yes -11 Seychelles No Yes 4 Switzerland No No 1 Switzerland No No 1 Turks & Caicos Yes Yes -5 UK Ltd Yes No GMT UK PLC Yes No GMT Vanuatu No Yes 11 Note: For detailed information and clarification of taxation liabilities see jurisdiction information [ Back to top ]

 

[ Offshore Home Page ] [ Offshore Locations ] [ Onshore Locations ]   Important Information ! If you got this page directly, we believe very important that you start to visit our site from the main page. Please click here and will INCREASE your business immediately !!! You will find the next Free, absolutely Free, resources:   • Free Marketing Tools   • Free Marketing Course   • Free Urls Posting   • Free Trade Leads   • Free SE submission

All rights Reserved 2003