You do not have to emigrate from your country or prove your residence abroad to get a Seychelles Offshore Company (Offshore IBC). With the tax office or the bank it is only important to indicate the exact name of the beneficial owner and/or the shareholder.
On topic: Anyone can move their company headquarters to wherever they want. The worldwide laws allow this and are called freedom of establishment in Europe. This applies to everyone worldwide, whether as a private individual or as a legal entity/company.
The Offshore IBC (International Business Company) of Seychelles is not subject to taxation of profits at its place of incorporation.
This applies if the turnover of the offshore company was made outside the Seychelles. As this will be the case in most cases, it is referred to as a zero tax company.