All provisions · Beneficial Ownership Act (Cap. 251B) · Part I: Preliminary
2 Ambito di applicazione
(1) La presente legge si applica a quanto segue—
(a) Persona giuridica, ossia—
(i) un trustee di un trust ai sensi del Trusts Act, 2021 (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) un'associazione registrata ai sensi del Registration of Associations Act (Cap. 201). (iii) una international business company costituita o proseguita o convertita ai sensi dell'International Business Companies Act (Cap. 274).
(iv) una protected cell company costituita ai sensi del Protected Cell Companies Act o dell'International Business Companies Act (Cap. 300, Cap. 274).
(v) una società costituita ai sensi del Companies (Special Licences) Act (Cap. 253).
(vi) una società di persone (partnership) ai sensi del Civil Code of Seychelles Act (Cap. 33), nonché qualsiasi società di persone formata, costituita o altrimenti stabilita al di fuori delle Seychelles ma che svolge o esercita attività all'interno delle Seychelles; e (Substituted by Act 18 of 2025)
(vii) una fondazione istituita ai sensi del Foundations Act (Cap. 270).
(b) Istituto giuridico (legal arrangement), ossia—
(i) un trustee di un trust ai sensi del Trusts Act (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) un socio accomandatario (general partner) di una limited partnership ai sensi della sezione 4 del Limited Partnerships Act (Cap. 281), e
(2) Fatto salvo quanto previsto dalla sezione 13(5a), la presente legge non si applica—
(a) a una società quotata che è soggetta ad adeguati obblighi di comunicazione in termini di trasparenza della titolarità effettiva;
(b) (i) a una persona giuridica, diversa da una società di persone, formata, costituita o stabilita al di fuori delle Seychelles, salvo che tale persona giuridica sia una overseas company registrata ai sensi del Companies Act; o
(ii) a una società di persone formata, costituita o stabilita al di fuori delle Seychelles che non svolge o non esercita attività all'interno delle Seychelles; (Substituted by Act 18 of 2025)
(c) a qualsiasi persona giuridica che sia stata cancellata dal registro, ai sensi della rispettiva normativa statutaria, alla data di entrata in vigore della presente legge:
A condizione che, quando la persona giuridica viene reintegrata nel registro ai sensi della rispettiva normativa statutaria, le disposizioni della presente legge siano applicabili a tale persona giuridica anche con riferimento al periodo durante il quale era stata cancellata. (Amended by Act 38 of 2022)
(3) Il Ministro può, mediante avviso nella Official Gazette, applicare o modificare di volta in volta le disposizioni della presente legge a persone giuridiche e istituti giuridici diversi da quelli specificati ai paragrafi (a) e (b) della sottosezione (1).
(a) Persona giuridica, ossia—
(i) un trustee di un trust ai sensi del Trusts Act, 2021 (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) un'associazione registrata ai sensi del Registration of Associations Act (Cap. 201). (iii) una international business company costituita o proseguita o convertita ai sensi dell'International Business Companies Act (Cap. 274).
(iv) una protected cell company costituita ai sensi del Protected Cell Companies Act o dell'International Business Companies Act (Cap. 300, Cap. 274).
(v) una società costituita ai sensi del Companies (Special Licences) Act (Cap. 253).
(vi) una società di persone (partnership) ai sensi del Civil Code of Seychelles Act (Cap. 33), nonché qualsiasi società di persone formata, costituita o altrimenti stabilita al di fuori delle Seychelles ma che svolge o esercita attività all'interno delle Seychelles; e (Substituted by Act 18 of 2025)
(vii) una fondazione istituita ai sensi del Foundations Act (Cap. 270).
(b) Istituto giuridico (legal arrangement), ossia—
(i) un trustee di un trust ai sensi del Trusts Act (Act 34 of 2021); (Substituted by Act 38 of 2022)
(ii) un socio accomandatario (general partner) di una limited partnership ai sensi della sezione 4 del Limited Partnerships Act (Cap. 281), e
(2) Fatto salvo quanto previsto dalla sezione 13(5a), la presente legge non si applica—
(a) a una società quotata che è soggetta ad adeguati obblighi di comunicazione in termini di trasparenza della titolarità effettiva;
(b) (i) a una persona giuridica, diversa da una società di persone, formata, costituita o stabilita al di fuori delle Seychelles, salvo che tale persona giuridica sia una overseas company registrata ai sensi del Companies Act; o
(ii) a una società di persone formata, costituita o stabilita al di fuori delle Seychelles che non svolge o non esercita attività all'interno delle Seychelles; (Substituted by Act 18 of 2025)
(c) a qualsiasi persona giuridica che sia stata cancellata dal registro, ai sensi della rispettiva normativa statutaria, alla data di entrata in vigore della presente legge:
A condizione che, quando la persona giuridica viene reintegrata nel registro ai sensi della rispettiva normativa statutaria, le disposizioni della presente legge siano applicabili a tale persona giuridica anche con riferimento al periodo durante il quale era stata cancellata. (Amended by Act 38 of 2022)
(3) Il Ministro può, mediante avviso nella Official Gazette, applicare o modificare di volta in volta le disposizioni della presente legge a persone giuridiche e istituti giuridici diversi da quelli specificati ai paragrafi (a) e (b) della sottosezione (1).
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
