All provisions · Beneficial Ownership Act (Cap. 251B) · Part I: Preliminary
2 Aplicación
(1) Esta Ley se aplica a lo siguiente—
(a) Persona jurídica que sea—
(i) un fiduciario ("trustee") de un fideicomiso en virtud de la Trusts Act, 2021 (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) una asociación registrada en virtud de la Registration of Associations Act (Cap. 201). (iii) una sociedad internacional de negocios ("international business company") constituida, continuada o convertida en virtud de la International Business Companies Act (Cap. 274).
(iv) una sociedad de células protegidas ("protected cell company") constituida en virtud de la Protected Cell Companies Act o la International Business Companies Act (Cap. 300, Cap. 274).
(v) una sociedad constituida en virtud de la Companies (Special Licences) Act (Cap. 253).
(vi) una sociedad de personas ("partnership") en virtud de la Civil Code of Seychelles Act (Cap. 33), y cualquier sociedad de personas formada, constituida o de otro modo establecida fuera de Seychelles pero que realice o lleve a cabo negocios dentro de Seychelles; y (Substituted by Act 18 of 2025)
(vii) una fundación establecida en virtud de la Foundations Act (Cap. 270).
(b) Figura jurídica ("legal arrangement") que sea—
(i) un fiduciario ("trustee") de un fideicomiso en virtud de la Trusts Act (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) un socio general ("general partner") de una sociedad en comandita ("limited partnership") en virtud de la sección 4 de la Limited Partnerships Act (Cap. 281), y
(2) Sin perjuicio de la sección 13(5a), esta Ley no se aplicará a—
(a) una sociedad cotizada que esté sujeta a requisitos adecuados de divulgación en términos de transparencia de la titularidad real ("beneficial ownership");
(b) (i) una persona jurídica, que no sea una sociedad de personas, que esté formada, constituida o establecida fuera de Seychelles, salvo que dicha persona jurídica sea una sociedad extranjera ("overseas company") registrada en virtud de la Companies Act; o
(ii) una sociedad de personas formada, constituida o establecida fuera de Seychelles que no esté realizando o llevando a cabo negocios dentro de Seychelles; (Substituted by Act 18 of 2025)
(c) cualquier persona jurídica que haya sido eliminada del registro ("struck-off"), en virtud de su respectiva legislación estatutaria, en la fecha de entrada en vigor de esta Ley:
Siempre que, cuando la persona jurídica sea restituida al registro en virtud de su respectiva legislación estatutaria, las disposiciones de esta Ley sean aplicables a dicha persona jurídica, incluso respecto del período durante el cual estuvo eliminada del registro. (Amended by Act 38 of 2022)
(3) El Ministro podrá, mediante notificación en la Official Gazette, aplicar o modificar las disposiciones de esta Ley a personas jurídicas y figuras jurídicas, distintas de las especificadas en los párrafos (a) y (b) del subapartado (1), periódicamente.
(a) Persona jurídica que sea—
(i) un fiduciario ("trustee") de un fideicomiso en virtud de la Trusts Act, 2021 (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) una asociación registrada en virtud de la Registration of Associations Act (Cap. 201). (iii) una sociedad internacional de negocios ("international business company") constituida, continuada o convertida en virtud de la International Business Companies Act (Cap. 274).
(iv) una sociedad de células protegidas ("protected cell company") constituida en virtud de la Protected Cell Companies Act o la International Business Companies Act (Cap. 300, Cap. 274).
(v) una sociedad constituida en virtud de la Companies (Special Licences) Act (Cap. 253).
(vi) una sociedad de personas ("partnership") en virtud de la Civil Code of Seychelles Act (Cap. 33), y cualquier sociedad de personas formada, constituida o de otro modo establecida fuera de Seychelles pero que realice o lleve a cabo negocios dentro de Seychelles; y (Substituted by Act 18 of 2025)
(vii) una fundación establecida en virtud de la Foundations Act (Cap. 270).
(b) Figura jurídica ("legal arrangement") que sea—
(i) un fiduciario ("trustee") de un fideicomiso en virtud de la Trusts Act (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) un socio general ("general partner") de una sociedad en comandita ("limited partnership") en virtud de la sección 4 de la Limited Partnerships Act (Cap. 281), y
(2) Sin perjuicio de la sección 13(5a), esta Ley no se aplicará a—
(a) una sociedad cotizada que esté sujeta a requisitos adecuados de divulgación en términos de transparencia de la titularidad real ("beneficial ownership");
(b) (i) una persona jurídica, que no sea una sociedad de personas, que esté formada, constituida o establecida fuera de Seychelles, salvo que dicha persona jurídica sea una sociedad extranjera ("overseas company") registrada en virtud de la Companies Act; o
(ii) una sociedad de personas formada, constituida o establecida fuera de Seychelles que no esté realizando o llevando a cabo negocios dentro de Seychelles; (Substituted by Act 18 of 2025)
(c) cualquier persona jurídica que haya sido eliminada del registro ("struck-off"), en virtud de su respectiva legislación estatutaria, en la fecha de entrada en vigor de esta Ley:
Siempre que, cuando la persona jurídica sea restituida al registro en virtud de su respectiva legislación estatutaria, las disposiciones de esta Ley sean aplicables a dicha persona jurídica, incluso respecto del período durante el cual estuvo eliminada del registro. (Amended by Act 38 of 2022)
(3) El Ministro podrá, mediante notificación en la Official Gazette, aplicar o modificar las disposiciones de esta Ley a personas jurídicas y figuras jurídicas, distintas de las especificadas en los párrafos (a) y (b) del subapartado (1), periódicamente.
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Application
(1) This Act applies to the following—
(a) Legal person being—
(i) a trustee of a trust under the Trusts Act, 2021 (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) an association registered under the Registration of Associations Act (Cap. 201). (iii) an international business company incorporated or continued or converted under the International Business Companies Act (Cap. 274).
(iv) a protected cell company incorporated under the Protected Cell Companies Act or the International Business Companies Act (Cap. 300, Cap. 274).
(v) a company incorporated under the Companies (Special Licences) Act (Cap. 253).
(vi) a partnership under the Civil Code of Seychelles Act (Cap. 33), and any partnership formed, incorporated, or otherwise established outside Seychelles but conducting or carrying on business within Seychelles; and (Substituted by Act 18 of 2025)
(vii) a foundation established under the Foundations Act (Cap. 270).
(b) Legal arrangement being—
(i) a trustee of a trust under the Trusts Act (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) a general partner of a limited partnership under section 4 of the Limited Partnerships Act (Cap. 281), and
(2) Subject to section 13(5a), this Act shall not apply to—
(a) a listed company that is subject to adequate disclosure requirements in terms of transparency of beneficial ownership;
(b) (i) a legal person, not being a partnership, which is formed, incorporated or established outside Seychelles, unless such legal person is an overseas company registered under the Companies Act; or
(ii) a partnership formed, incorporated or established outside Seychelles which is not conducting or carrying on business within Seychelles; (Substituted by Act 18 of 2025)
(c) any legal person that has been struck-off from the register, under its respective statutory legislation, on the date of commencement of this Act:
Provided that when the legal person is restored to the register under its respective statutory legislation, the provisions of this Act shall be applicable to such legal person including for the period during which it was struck-off. (Amended by Act 38 of 2022)
(3) The Minister may by notice in the Official Gazette apply or vary the provisions of this Act to legal persons and legal arrangements, other than those specified in paragraphs (a) and (b) of subsection (1), from time to time.
(a) Legal person being—
(i) a trustee of a trust under the Trusts Act, 2021 (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) an association registered under the Registration of Associations Act (Cap. 201). (iii) an international business company incorporated or continued or converted under the International Business Companies Act (Cap. 274).
(iv) a protected cell company incorporated under the Protected Cell Companies Act or the International Business Companies Act (Cap. 300, Cap. 274).
(v) a company incorporated under the Companies (Special Licences) Act (Cap. 253).
(vi) a partnership under the Civil Code of Seychelles Act (Cap. 33), and any partnership formed, incorporated, or otherwise established outside Seychelles but conducting or carrying on business within Seychelles; and (Substituted by Act 18 of 2025)
(vii) a foundation established under the Foundations Act (Cap. 270).
(b) Legal arrangement being—
(i) a trustee of a trust under the Trusts Act (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) a general partner of a limited partnership under section 4 of the Limited Partnerships Act (Cap. 281), and
(2) Subject to section 13(5a), this Act shall not apply to—
(a) a listed company that is subject to adequate disclosure requirements in terms of transparency of beneficial ownership;
(b) (i) a legal person, not being a partnership, which is formed, incorporated or established outside Seychelles, unless such legal person is an overseas company registered under the Companies Act; or
(ii) a partnership formed, incorporated or established outside Seychelles which is not conducting or carrying on business within Seychelles; (Substituted by Act 18 of 2025)
(c) any legal person that has been struck-off from the register, under its respective statutory legislation, on the date of commencement of this Act:
Provided that when the legal person is restored to the register under its respective statutory legislation, the provisions of this Act shall be applicable to such legal person including for the period during which it was struck-off. (Amended by Act 38 of 2022)
(3) The Minister may by notice in the Official Gazette apply or vary the provisions of this Act to legal persons and legal arrangements, other than those specified in paragraphs (a) and (b) of subsection (1), from time to time.
Amendments
Act 18 of 2025, 20.08.2025
in force, included above
Section 2(1)(a)(vi) and 2(2)(b) substituted: foreign partnerships carrying on business in Seychelles are covered by the Act.
Official source: Beneficial Ownership Act (Cap. 251B), Act 4 of 2020, Revised Edition as at 31 May 2024 (Acts 4 of 2020, 6 of 2021, 26 of 2021, 38 of 2022, 28 of 2023); Act 18 of 2025 worked in by us
