{"id":5478,"date":"2018-08-26T15:42:59","date_gmt":"2018-08-26T15:42:59","guid":{"rendered":"https:\/\/offshore.sc\/?post_type=nessio_gl&#038;p=5478"},"modified":"2021-06-24T11:25:49","modified_gmt":"2021-06-24T09:25:49","slug":"un-ibc-doit-il-payer-des-impots","status":"publish","type":"post","link":"https:\/\/offshore.sc\/fr\/glossaire-2\/un-ibc-doit-il-payer-des-impots\/","title":{"rendered":"Une IBC des Seychelles doit-elle payer des imp\u00f4ts ?"},"content":{"rendered":"<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1z50f77-a9e60a5d1047bd4b4cc4775340a2cc88\">\n.flex_column.av-1z50f77-a9e60a5d1047bd4b4cc4775340a2cc88{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1z50f77-a9e60a5d1047bd4b4cc4775340a2cc88 av_one_fifth  avia-builder-el-0  el_before_av_three_fifth  avia-builder-el-first  first flex_column_div av-zero-column-padding'     ><section  class='av_textblock_section av-kf40o2kc-ee4c4b5db1cf9029d6ce1c957ca450e6'   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><!-- Rate My Post Plugin - Results Widget --><div  class=\"rmp-results-widget js-rmp-results-widget js-rmp-results-widget--5478\"  data-post-id=\"5478\">  <div class=\"rmp-results-widget__visual-rating\">    <i class=\"js-rmp-results-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\"><\/i><i class=\"js-rmp-results-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\"><\/i><i class=\"js-rmp-results-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\"><\/i><i class=\"js-rmp-results-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\"><\/i><i class=\"js-rmp-results-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--half-highlight js-rmp-replace-half-star\"><\/i>  <\/div>  <div class=\"rmp-results-widget__avg-rating\">    <span class=\"js-rmp-avg-rating\">      4.6    <\/span>  <\/div>  <div class=\"rmp-results-widget__vote-count\">    (<span class=\"js-rmp-vote-count\">442<\/span>)  <\/div><\/div>\n<\/div><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1jael0z-8abaefe3dcf5b46fe1316a73ff91d663\">\n.flex_column.av-1jael0z-8abaefe3dcf5b46fe1316a73ff91d663{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-1jael0z-8abaefe3dcf5b46fe1316a73ff91d663 av_three_fifth  avia-builder-el-2  el_after_av_one_fifth  el_before_av_one_fifth  flex_column_div av-zero-column-padding'     ><p><article  class='iconbox iconbox_top av-keswwjsy-391eacb52ba9ca8a54d2a993ad402dd3  avia-builder-el-3  el_before_av_image  avia-builder-el-first  main_color'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class=\"iconbox_content\"><header class=\"entry-content-header\" aria-label=\"Ic\u00f4ne : une IBC aux Seychelles n&#039;est pas imposable\"><div class='iconbox_icon heading-color avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue80a' data-av_iconfont='entypo-fontello'  ><\/div><h2 class='iconbox_content_title'  itemprop=\"headline\" >Un IBC aux Seychelles n'est pas imposable<\/h2><\/header><div class='iconbox_content_container'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kesulvvg-25d1fa5c7439d79d5577a905b8a906b7\">\n.avia-image-container.av-kesulvvg-25d1fa5c7439d79d5577a905b8a906b7 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-kesulvvg-25d1fa5c7439d79d5577a905b8a906b7 .av-caption-image-overlay-bg{\nopacity:0.7;\nbackground-color:#ffffff;\n}\n.avia-image-container.av-kesulvvg-25d1fa5c7439d79d5577a905b8a906b7 .av-image-caption-overlay-center{\ncolor:#1358cb;\n}\n<\/style>\n<div  class='avia-image-container av-kesulvvg-25d1fa5c7439d79d5577a905b8a906b7 av-styling-circle av-hover-grow av-hide-overflow av-img-linked avia_animated_image av-animated-when-visible-95 top-to-bottom avia-align-center  avia-builder-el-4  el_after_av_icon_box  el_before_av_hr  noHover av-overlay-on-hover'   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/offshore.sc\/fr\/glossaire-2\/\" class='avia_image'  aria-label='Une IBC des Seychelles doit-elle payer des imp\u00f4ts ?'><div class=\"av-image-caption-overlay\"><div class=\"av-caption-image-overlay-bg\"><\/div><div class=\"av-image-caption-overlay-position\"><div class=\"av-image-caption-overlay-center\"><p>Imposable<\/p>\n<\/div><\/div><\/div><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-19268 avia-img-lazy-loading-not-19268 avia_image' src=\"https:\/\/offshore.sc\/wp-content\/uploads\/2021\/04\/glossary-1024x410.jpg\" alt='Une IBC des Seychelles doit-elle payer des imp\u00f4ts ?' title='Une IBC des Seychelles doit-elle payer des imp\u00f4ts ?'  height=\"410\" width=\"1024\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/offshore.sc\/wp-content\/uploads\/2021\/04\/glossary-1024x410.jpg 1024w, https:\/\/offshore.sc\/wp-content\/uploads\/2021\/04\/glossary-300x120.jpg 300w, https:\/\/offshore.sc\/wp-content\/uploads\/2021\/04\/glossary-768x307.jpg 768w, https:\/\/offshore.sc\/wp-content\/uploads\/2021\/04\/glossary-16x6.jpg 16w, https:\/\/offshore.sc\/wp-content\/uploads\/2021\/04\/glossary-705x282.jpg 705w, https:\/\/offshore.sc\/wp-content\/uploads\/2021\/04\/glossary-600x240.jpg 600w, https:\/\/offshore.sc\/wp-content\/uploads\/2021\/04\/glossary.jpg 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kqap9icl-9d6cb8fb9040de088a42fd1fd70d1cfa\">\n#top .hr.hr-invisible.av-kqap9icl-9d6cb8fb9040de088a42fd1fd70d1cfa{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-kqap9icl-9d6cb8fb9040de088a42fd1fd70d1cfa hr-invisible  avia-builder-el-5  el_after_av_image  el_before_av_textblock'><span class='hr-inner'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kerawukh-9d25a00219b06d00bff1d81a740396ad'   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>Une IBC des Seychelles doit-elle payer des imp\u00f4ts ?<\/h2>\n<div style=\"text-align: justify;\">\n<p>Une IBC n'est pas imposable aux Seychelles, il n'y a donc PAS d'imp\u00f4t sur une IBC aux Seychelles. Article 109 de la loi sur les Seychelles <strong><a href=\"https:\/\/offshore.sc\/fr\/ibc-act-2018\/\">Loi sur les soci\u00e9t\u00e9s commerciales internationales<\/a><\/strong> (\"Exemptions\") stipule que \"Une soci\u00e9t\u00e9 constitu\u00e9e en vertu de la pr\u00e9sente loi ou un actionnaire de celle-ci ne sera pas soumis \u00e0 un imp\u00f4t ou \u00e0 une taxe sur les revenus ou les gains revenant \u00e0 cette soci\u00e9t\u00e9 ou provenant de celle-ci ou en rapport avec toute transaction \u00e0 laquelle cette soci\u00e9t\u00e9 ou cet actionnaire est partie\".<\/p>\n<p>En fonction de ses activit\u00e9s sp\u00e9cifiques, le CBI peut \u00eatre amen\u00e9 \u00e0 payer des imp\u00f4ts dans d'autres pays. Nous vous recommandons de consulter un conseiller fiscal dans les pays o\u00f9 l'IBC exercera ses activit\u00e9s.<\/p>\n<p>Vous trouverez de plus amples informations dans notre <a href=\"https:\/\/offshore.sc\/fr\/glossaire-3\/\"><strong>Lexique\/Glossaire <\/strong><\/a>ou dans le<strong><a href=\"http:\/\/offshore.law\" target=\"_blank\" rel=\"noopener\"> Loi sur le BAC<\/a>.<\/strong><\/p>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-7  el_after_av_textblock  el_before_av_textblock'><span class='hr-inner'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kf40ntul-1b607711cb79fa26b01e1816d949fca9'   itemscope=\"itemscope\" 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