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Information: mit der linken Maustaste in der unteren Tabelle klicken; dann mit dem Scrollrad die Tabelle blättern

Jurisdiction Type of entity Type of law Shelf company availability Our time to establish a new company Minimum government fees (excluding taxation) Taxation on foreign income Double taxation treaty access Standard currency of share capital Other permitted currencies of capital Minimum paid up share capital Usual authorised share capital Minimum number of directors / managers Local directors / managers required Publicly accessible record of directors / managers Location of directors / managers meetings Minimum number of members Publicly accessible record of members Location of members meetings Company secretary required Local or qualified company secretary required Requirement to prepare accounts Requirement for audited accounts Requirement to file accounts Publicly accessible accounts Requirement to file annual return Change in domicile permitted

Jurisdiction Type of entity Type of law Shelf company availability Our time to establish a new company Minimum government fees (excluding taxation) Taxation on foreign income Double taxation treaty access Standard currency of share capital Other permitted currencies of capital Minimum paid up share capital Usual authorised share capital Minimum number of directors / managers Local directors / managers required Publicly accessible record of directors / managers Location of directors / managers meetings Minimum number of members Publicly accessible record of members Location of members meetings Company secretary required Local or qualified company secretary required Requirement to prepare accounts Requirement for audited accounts Requirement to file accounts Publicly accessible accounts Requirement to file annual return Change in domicile permitted

International Business Companies
Anguilla IBC Common Yes 1 hour US$ 200 Nil No US$ Any US$ 1 US$ 50.000 1 No No Anywhere 1 No Anywhere Optional No Yes No No, but submission of a one page form necessary No No Yes
Belize IBC Common Yes 2 days US$ 100 /
US$ 350, if non par value		 Nil No US$ Any US$ 1 US$ 50.000 1 No No Anywhere 1 No Anywhere No No Yes No No No No Yes
British Virgin Islands IBC Common Yes 2 days US$ 300 Nil No US$ Any US$ 1 US$ 50.000 1 No No Anywhere 1 Optional Anywhere Optional No Yes No No No No Yes
Seychelles IBC Hybrid Yes 2 days US$ 100 Nil No US$ Any US$ 1 US$ 5.000 1 No No Anywhere 1 No Anywhere No No Yes No No No No Yes

Popular Types of Companies
Isle of Man International LLC Common Yes 1 day £ 430 Fiscally transparent No Not applicable Not applicable Not applicable Not applicable Normally 1 manager No Yes Anywhere 2 Yes Anywhere Not applicable Not applicable Yes No No, but must be available for inspection in the Isle of Man No Yes No
Isle of Man Limited Exempt Common Yes 1 day £ 430 Nil No GBP Any £ 1 £ 2.000 2 Yes - one Yes Anywhere 1 Yes Anywhere Yes Local Yes No No, but must be available for inspection in the Isle of Man No Yes No
Isle of Man Limited Resident Common Yes 1 day Not applicable Normally 10% Only UK GBP Any £ 1 £ 2.000 2 No Yes Anywhere 1 Yes Anywhere Yes Local Yes Yes but small company exceptions Yes No Yes No
Hong Kong Private limited Common Yes 10 days US$ 350 Nil on Foreign Profits China - Corporate and Personal Income Tax.
Other countries - for shipping and aviation.		 HK$ Any HK$ 2 HK$ 1.000 2 No Yes Anywhere 2 Yes Anywhere Yes Local Yes Yes Yes No Yes No
Mauritius GBCI Hybrid No 4 weeks US$ 1.500 to FSC US$ 200 to ROC Varies from 3% to 15% Yes US$ Any except Rs. US$ 1 US$ 1.000.000 1 Yes, but 2 required for tax treaty access No Anywhere, but in Mauritius for treaty access 1 No Mauritius - by proxy Yes Local and qualified Yes Yes Yes No No Yes
Mauritius GBCII Hybrid Yes 3 days US$ 135 to FSC US$ 65 to ROC Nil No US$ Any except Rs. US$ 1 US$ 100.000 1 No No Anywhere 1 No Anywhere Optional No Yes No No No No Yes
United Kingdom LLP Common Yes 1-8 days Not applicable Fiscally transparent Fiscally Transparent Not applicable Not applicable Not applicable Not applicable 2 No Yes Anywhere 2 Yes Anywhere Not applicable Not applicable Yes Yes but small company exceptions Yes Yes Yes No
United Kingdom Private Limited Common Yes 1-8 days Not applicable 19% to 30% Yes GBP Any £ 1 £ 1.000 1 No Yes Anywhere 1 Yes Anywhere Yes No Yes Yes but small company exceptions Yes Yes Yes No
United Kingdom Public Limited Common Yes 1-8 days Not applicable 19% to 30% Yes GBP Any £ 12.500 £ 50.000 2 No Yes Anywhere 2 Yes Anywhere Yes No Yes Yes but small company exceptions Yes Yes Yes No
Luxembourg 1929 Holding Civil No 2 days 0.2% of capital Nil Varies Euro Any Euro 31.000 Euro 31.000 3 No Yes Anywhere 2 No Anywhere No No Yes Yes Yes Yes Yes Yes
Luxembourg 1990 SOPARFI Holding Civil No 2 days Not applicable Normal rates Yes Euro Any Euro 31.000 Euro 31.000 3 No Yes Anywhere 2 No Anywhere No No Yes Yes Yes Yes Yes Yes
Singapore Resident/Non Resident Common Yes 8 days Not applicable Varies Yes SGD$ Any S$ 2 S$ 100.000 2 Yes - one Yes Anywhere One (Corporation) or Two (Individual) Yes Anywhere Yes Yes Yes Yes but small company exceptions Yes Yes Yes No

US LLC's, with no US Tax Residents as owners, no US presence and undertaking no business in the US
Delaware, Wyoming, Oregon, New Jersey, New York, Washington DC and Arkansas. LLC Common Yes 2 days Varies Fiscally transparent Normally No Not applicable Not applicable Not applicable Not applicable 1 No On formation Anywhere 1 No Anywhere Not applicable Not applicable Yes No No No Yes Within USA only

Other Types of Company
Bahamas IBC Common Yes 7 days US$ 350 for non par value shares Nil No US$ Any US$ 2 US$ 50.000 1 No Yes Anywhere 2 subscribers, later 1 No Anywhere No No Yes No No No No Yes
Bermuda
 Exempt Common No 3 weeks US$1.780 Nil No US$ Any US$ 1 US$ 12.000 2 Yes, 1 No Bermuda 1 Yes Anywhere Yes Yes Yes No No No Yes Yes
Cayman Islands Exempt Common Yes 2 days US$ 470 Nil No US$ Any US$1 US$ 42.000 1 No No Anywhere 1 No Anywhere No No Yes No No No Yes Yes
Cook Islands IBC Common Yes 1 week US$ 500 Nil No US$ Any Nil US$ 5.000 1 No No Anywhere 1 Yes Anywhere Yes Yes No No No- bycorporate resolution No No Yes
Costa Rica SA / SL Civil Yes 4 weeks US$ 30 Nil No CRø
 Any US$ 22 CRø
10.000		 3 No Yes Anywhere 2 for icorporation,
no later1		 No Anywhere, places must be fixed No local agent required, must be lawyer in Costa Rica
 No Internal auditor required
 No - unless local income is generated
 No No Yes
Cyprus IBC Common Yes 5 days Not applicable 10% Yes Cyprus Pound Any CYP 5,000 CYP 5.000 1 No, but advisable for purposes of tax residency Yes Anywhere, but Cyprus advisable for purposes of tax residency 1 Yes Anywhere Yes No, but Cyprus advisable for residency and compliance Yes Yes Yes No Yes No
Delaware C Corporation Common Yes 2 days Varies Yes Yes US$ Any US$1 Varies 1 No No Anywhere 1 No Anywhere Not applicable No Yes No No No Yes Within USA only
Gibraltar Exempt Common Yes 5 days £ 225 No No GBP Any £100 £ 2.000 1 No - if local secretary Yes Anywhere 1 Yes Anywhere Yes No Yes Yes but small company exceptions Yes but small company exceptions Yes but small company exceptions Yes Yes
Hungary
 HUF Civil No 6-8 weeks US$ 3
3 - 18% Yes HUF Any US$ 5,500 US$ 11.000 1 Yes
 Yes
Anywhere 1 Yes Anywhere No
 No Yes Yes Yes
No Yes No
Hungary
 RT Civil No 6-8 weeks US$ 3 3 - 18% Yes HUF Any US$36,500
US$ 73.000 3 Yes - two Yes
Anywhere 3 Optional
 Anywhere No
 No Yes Yes Yes
No Yes No
Ireland
RPL Common No 2 weeks None 12.5% Yes EURO
Any Euro 1 Varies 2 Yes - one Yes
Anywhere   Yes Anywhere Yes No
Yes Yes Yes No Yes No
Jersey Exempt Common No 8 days £ 600 Nil No GBP Any £ 1 £ 10.000 Normally 2 No No Anywhere 2 No Anywhere Yes No Yes No No No Yes No
Labuan Offshore - Non Trading Common No 8 days RM 2.600 Nil Yes US$ Any except RM US$ 1 US$ 10.000 1 No No Anywhere 1 No Anywhere Yes Local Yes Normally yes Normally yes No Yes Yes
Labuan Offshore - Trading Common No 8 days RM 2.600 3% or RM 20,000 Yes US$ Any except RM US$ 1 US$ 10.000 1 No No Anywhere 1 No Anywhere Yes Local Yes Normally yes Normally yes No Yes Yes
Liechtenstein
Anstalt Civil No 1 week SFr 1.000 Nil Yes, Austria only SFr Any SFr 30.000 SFr 30.000 1 Yes Yes Anywhere 1 holder of founder's rights No n. a. No No Yes No No, just assets and liabilities No No Yes
Liechtenstein
AG Civil No 1 week SFr 1.000 Nil Yes, Austria only SFr Any SFr 50.000 SFr 50.000 1 Yes Yes Anywhere 1 No Anywhere No No Yes Yes Yes No Yes Yes
Madeira Limitada Civil Yes 60 days US$ 1.000 Varies Yes Euro None Euro 5.000 Euro 5.000 1 No Yes Anywhere Normally 2 (1 is possible) Yes Madeira (by proxy) No No Yes No, but larger companies must Yes Yes No Yes
Madeira SA Civil Yes 60 days US$ 1.000 Varies Yes Euro None Euro 50.000 Euro 50.000 1 or 3, must be an odd number No Yes Anywhere Normally 5 (1 is possible) Yes Madeira (by proxy) No No Yes Yes Yes Yes No Yes
Malta
PLC Common No 2 days US$ 510 0 - 11.67% Yes MTL Any
 US$ 1.275 US$ 5.100 1 No Yes Anywhere 1 Optional Anywhere Yes Yes Yes Yes Yes No Yes No
Netherlands BV Civil No 6-8 weeks NLG 333 35% Yes Euro Any NLG 40.000 NLG 200.000 1 No Yes Anywhere 1 No Netherlands No No Yes Yes Yes Excerpts for small companies, full details for large companies. No No
Nevis
 NBCO Common Yes 10 days US$220 Nil No US$ Any Nil US$ 50.000 1 No No Anywhere 1 No Anywhere Yes No, but local agent Yes No No No No Yes
Panama Non resident Civil Yes 2 days US$ 150 Nil No US$ Any US$ 1 US$ 10.000 3 No Yes Anywhere 1 Optional Anywhere Yes No Yes No No No No Yes
Samoa International Common Yes 5 days US$ 300 Nil No US$ Any US$ 1 US$ 1.000.000 1 No No Anywhere 1 No Anywhere Yes No Yes No No No No Yes
Slovakia
SRO Civil Yes 3 months US$ 30 19% Yes SKK Any
 US$ 6.300 Varies 1 No Yes Anywhere 1 Yes Anywhere No
Trade representative with local residence required Yes Yes but small company exceptions Yes Yes Yes Yes
Slovakia AS Civil Yes 3 months US$ 30 19% Yes SKK Any
 US$ 31.500 Varies 1 No Yes Anywhere 1 Yes Anywhere No
Trade representative with local residence required Yes Yes but small company exceptions Yes Yes Yes Yes
Switzerland
AG Civil No 2 weeks Varies Varies Yes SFr Any SFr 100.000 SFr 100.000 1 Yes Yes Switzerland 3 No Anywhere No No Yes Yes Yes No Yes Yes
Switzerland GmbH
Civil No 2 weeks Varies Varies Yes SFr Any SFr 10.000 SFr 20.000 1 Yes Yes Switzerland 2 Yes n. a. No No Yes No Yes No Yes Yes
Turks & Caicos Exempt Common Yes 1 - 2 weeks US$ 300 Nil No US$ Any Nil US$ 5.000 1 No No Anywhere 1 No Anywhere Yes No No No No No No Yes
Uruguay SAFI Civil No 30 days 0.3% of capital Nil No US$ Any US$ 2.500 US$ 50.000 1 No Yes Anywhere 1 No 1 AGM p.a. in Uruguay (by proxy) No No Yes Yes Yes Yes Yes No
Vanuatu IBC Hybrid Yes 1 week US$ 300 Nil No US$ Any Nil Nil 1 No No Anywhere 1 No Anywhere No No Yes No No No No Yes
Vanuatu Exempt Hybrid yes 1 week US$ 450 Nil No US$ Any Nil US$ 10.000 1 No No Anywhere 2 No Anywhere Yes Yes Yes no Yes No No Yes