All sections · Part II: Company Incorporation · Sub-Part I: Types of international business companies
5 国际公司的定义
This section has been amended. The text above is the 2016 wording; the amending provisions follow.
(1) "国际贸易公司 "是指根据本法成立或延续或转换为公司的公司，其章程说明它受到第(2)款所述的限制。
2. 承诺不得--
(a) 除第(3)款外，继续在塞舌尔的下列地区开展业务。
(b) 拥有位于塞舌尔的不动产的权益或位于塞舌尔的不动产的租赁权益，但第3(f)段中提到的除外。
继续开展银行业务（根据《金融时报》的定义）。
在塞舌尔境内或境外的《机构法》）。
(d) 从事保险业务（如保险中的定义）。
法）--
(i) 在塞舌尔；或
(i) 在塞舌尔境外，除非它根据塞舌尔境外任何国家的法律获得许可或在法律上能够这样做，因为它在那里开展此类业务。
(e) 开展国际公司服务、国际信托服务或注册公司服务（如《国际公司服务提供者法》（第275章）所定义）的业务，但--。
(i) 在《国际协定》允许的范围内。
企业服务提供者法》（第275章）；以及
(i) 在塞舌尔境外开展此类业务的情况下，如果本公司根据其开展此类业务的塞舌尔境外任何国家的法律获得许可或以其他方式合法地开展此类业务。
(f) 继续开展证券业务（如《证券》所定义）。
法）--
(i) 在塞舌尔；或
(i) 在塞舌尔境外，除非它根据塞舌尔境外任何国家的法律获得许可或在法律上能够这样做，因为它在那里开展此类业务。
(g) 作为投资基金（根据《投资基金和对冲基金法》的含义）运作，除非它根据《投资基金和对冲基金法》或根据公认的司法管辖区的法律（根据《投资基金和对冲基金法》的含义）获得授权或以其他方式能够这样做；或
(h) 开展赌博业务（如《塞舌尔赌博法》中的定义），包括互动赌博业务
(i) 在塞舌尔；或
(i) 在塞舌尔境外，除非它根据塞舌尔境外任何国家的法律获得许可或在法律上能够这样做，因为它在那里开展此类业务。
(3) 就第(2)(a)款而言，一个公司不得仅仅因为以下原因而被视为在塞舌尔的企业。
(a) 它在根据《金融机构法》获得许可的银行开设并维持一个账户。
(b) 它使用律师、律师、会计师、簿记员、国际公司服务提供商、国际受托人、信托服务提供商、投资基金经理或管理人、证券交易商、投资顾问或其他在塞舌尔经营的类似人士的服务。
(c) 在塞舌尔建立或保持其账簿和记录。
(d) 在塞舌尔举行其董事或成员会议或通过其董事或成员的书面批准决议。
(e) 在塞舌尔缔结或签署合同，并在塞舌尔行使所有其他权力，但以在塞舌尔境外开展活动所需为限。
(f) 它持有根据本法成立的公司或根据《公司法》成立的法人团体的股份、债券或其他证券。
(g) 它作为根据《基金会法》注册的基金会的受益人，拥有利益或索赔。
(h) 它作为根据《国际信托法》登记的信托的受益人拥有权益或索赔。
(i) 它在根据《有限合伙人法》成立的公司中拥有任何权益。
(j)根据《共同基金和对冲基金法》，它作为特许共同基金运作。
(k) 本公司的股份、债券或其他证券由居民个人拥有。
(l) 它在《证券法》规定的核准的证券交易所上市。
((m) 它持有《国际贸易区法》规定的许可证；或
(n) 根据《国际公司服务提供者法》（第275章）的规定，其所有董事都是居民。
(4) 公司可以拥有或管理根据《商船法》在塞舌尔注册的船只，该船只可以访问或在塞舌尔水域，但公司不得违反第5(2)(a)条的规定在塞舌尔开展任何业务，包括用该船只进行捕鱼、租赁或旅游业务。
2. 承诺不得--
(a) 除第(3)款外，继续在塞舌尔的下列地区开展业务。
(b) 拥有位于塞舌尔的不动产的权益或位于塞舌尔的不动产的租赁权益，但第3(f)段中提到的除外。
继续开展银行业务（根据《金融时报》的定义）。
在塞舌尔境内或境外的《机构法》）。
(d) 从事保险业务（如保险中的定义）。
法）--
(i) 在塞舌尔；或
(i) 在塞舌尔境外，除非它根据塞舌尔境外任何国家的法律获得许可或在法律上能够这样做，因为它在那里开展此类业务。
(e) 开展国际公司服务、国际信托服务或注册公司服务（如《国际公司服务提供者法》（第275章）所定义）的业务，但--。
(i) 在《国际协定》允许的范围内。
企业服务提供者法》（第275章）；以及
(i) 在塞舌尔境外开展此类业务的情况下，如果本公司根据其开展此类业务的塞舌尔境外任何国家的法律获得许可或以其他方式合法地开展此类业务。
(f) 继续开展证券业务（如《证券》所定义）。
法）--
(i) 在塞舌尔；或
(i) 在塞舌尔境外，除非它根据塞舌尔境外任何国家的法律获得许可或在法律上能够这样做，因为它在那里开展此类业务。
(g) 作为投资基金（根据《投资基金和对冲基金法》的含义）运作，除非它根据《投资基金和对冲基金法》或根据公认的司法管辖区的法律（根据《投资基金和对冲基金法》的含义）获得授权或以其他方式能够这样做；或
(h) 开展赌博业务（如《塞舌尔赌博法》中的定义），包括互动赌博业务
(i) 在塞舌尔；或
(i) 在塞舌尔境外，除非它根据塞舌尔境外任何国家的法律获得许可或在法律上能够这样做，因为它在那里开展此类业务。
(3) 就第(2)(a)款而言，一个公司不得仅仅因为以下原因而被视为在塞舌尔的企业。
(a) 它在根据《金融机构法》获得许可的银行开设并维持一个账户。
(b) 它使用律师、律师、会计师、簿记员、国际公司服务提供商、国际受托人、信托服务提供商、投资基金经理或管理人、证券交易商、投资顾问或其他在塞舌尔经营的类似人士的服务。
(c) 在塞舌尔建立或保持其账簿和记录。
(d) 在塞舌尔举行其董事或成员会议或通过其董事或成员的书面批准决议。
(e) 在塞舌尔缔结或签署合同，并在塞舌尔行使所有其他权力，但以在塞舌尔境外开展活动所需为限。
(f) 它持有根据本法成立的公司或根据《公司法》成立的法人团体的股份、债券或其他证券。
(g) 它作为根据《基金会法》注册的基金会的受益人，拥有利益或索赔。
(h) 它作为根据《国际信托法》登记的信托的受益人拥有权益或索赔。
(i) 它在根据《有限合伙人法》成立的公司中拥有任何权益。
(j)根据《共同基金和对冲基金法》，它作为特许共同基金运作。
(k) 本公司的股份、债券或其他证券由居民个人拥有。
(l) 它在《证券法》规定的核准的证券交易所上市。
((m) 它持有《国际贸易区法》规定的许可证；或
(n) 根据《国际公司服务提供者法》（第275章）的规定，其所有董事都是居民。
(4) 公司可以拥有或管理根据《商船法》在塞舌尔注册的船只，该船只可以访问或在塞舌尔水域，但公司不得违反第5(2)(a)条的规定在塞舌尔开展任何业务，包括用该船只进行捕鱼、租赁或旅游业务。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Definition of international business companies
(1) An „international business company“ means a company incorporated or
continued, or converted into a company, under this Act and whose
memorandum states that it is subject to the restrictions referred to in
subsection (2).
(2) A company shall not —
(a) subject to subsection (3), carry on business in Seychelles;
(b) own an interest in immovable property situated in Seychelles, or
a lease of immovable property situated in Seychelles otherwise
than as referred to in subsection (3)(f);
(c) carry on banking business (as defined in the Financial Institutions
Act) in or outside Seychelles;
(d) carry on insurance business (as defined in the Insurance Act) —
(i) in Seychelles; or
(ii) outside Seychelles unless it is licensed or otherwise
legally able to do so under the laws of each country
outside Seychelles in which it carries on such business;
(e) carry on business providing international corporate services,
international trustee services or foundation services (as defined
in the International Corporate Service Providers Act (Cap 275))
except —
(i) to the extent permitted under the International
Corporate Service Providers Act (Cap 275); and
(ii) in the case of carrying on such business outside
Seychelles, if the company is licensed or otherwise
legally able to do so under the laws of each country
outside Seychelles in which it carries on such business;
(f) carry on securities business (as defined in the Securities Act) —
(i) in Seychelles; or
(ii) outside Seychelles unless it is licensed or otherwise
legally able to do so under the laws of each country
outside Seychelles in which it carries on such business;
(g) carry on business as a mutual fund (as defined in the Mutual Fund
and Hedge Fund Act) unless it is licensed or otherwise legally able
to do so under the Mutual Fund and Hedge Fund Act or under the
laws of a recognized jurisdiction (as defined in the Mutual Fund and
Hedge Fund Act); or
(h) carry on gambling business (as defined in the Seychelles Gambling
Act), including interactive gambling business, —
(i) in Seychelles; or
(ii) outside Seychelles unless it is licensed or otherwise legally
able to do so under the laws of each country outside
Seychelles in which it carries on such business.
(3) For the purposes of subsection (2)(a), a company shall not be treated as
carrying on business in Seychelles by reason only that —
(a) it opens and maintains an account with a bank licensed under the
Financial Institutions Act;
(b) it engages the services of or otherwise deals with counsel, attorneys-
at-law, accountants, book-keepers, international corporate service
providers, international trustee service providers, foundation service
providers, mutual fund administrators or managers, securities
dealers, investment advisers or other similar persons carrying on
business in Seychelles;
(c) it prepares or maintains its books and records within Seychelles;
(d) it holds meetings of its directors or members, or passes written
consent resolutions of its directors or members, in Seychelles;
(e) it concludes or signs contracts in Seychelles, and exercises in
Seychelles all other powers, so far as may be necessary for the
carrying on of its business outside Seychelles;
(f) it holds shares, debt obligations or other securities in a company
incorporated under this Act or in a body corporate registered under
the Companies Act;
(g) it has any interest or entitlement as a beneficiary of a foundation
registered under the Foundations Act;
(h) it has any interest or entitlement as a beneficiary of a trust registered
under the International Trusts Act;
(i) it has any interest in a partnership registered under the Limited
Partnerships Act;
(j) it operates as a licensed mutual fund under the Mutual Fund and
Hedge Fund Act;
(k) shares, debt obligations or other securities in the company are
owned by a resident person;
(l) it is listed on a licensed securities exchange under the Securities
Act;
(m) it holds a licence under the International Trade Zone Act; or
(n) subject to the provisions of the International Corporate Service
Providers Act (Cap 275), any of its directors are resident persons.
(4) A company may own or manage a vessel registered in Seychelles under the
Merchant Shipping Act and the vessel may visit or be situated in Seychelles
waters, provided that the company shall not carry on any business in
Seychelles in contravention of section 5(2)(a), including, fishing, charter
or tourism business involving the vessel.
continued, or converted into a company, under this Act and whose
memorandum states that it is subject to the restrictions referred to in
subsection (2).
(2) A company shall not —
(a) subject to subsection (3), carry on business in Seychelles;
(b) own an interest in immovable property situated in Seychelles, or
a lease of immovable property situated in Seychelles otherwise
than as referred to in subsection (3)(f);
(c) carry on banking business (as defined in the Financial Institutions
Act) in or outside Seychelles;
(d) carry on insurance business (as defined in the Insurance Act) —
(i) in Seychelles; or
(ii) outside Seychelles unless it is licensed or otherwise
legally able to do so under the laws of each country
outside Seychelles in which it carries on such business;
(e) carry on business providing international corporate services,
international trustee services or foundation services (as defined
in the International Corporate Service Providers Act (Cap 275))
except —
(i) to the extent permitted under the International
Corporate Service Providers Act (Cap 275); and
(ii) in the case of carrying on such business outside
Seychelles, if the company is licensed or otherwise
legally able to do so under the laws of each country
outside Seychelles in which it carries on such business;
(f) carry on securities business (as defined in the Securities Act) —
(i) in Seychelles; or
(ii) outside Seychelles unless it is licensed or otherwise
legally able to do so under the laws of each country
outside Seychelles in which it carries on such business;
(g) carry on business as a mutual fund (as defined in the Mutual Fund
and Hedge Fund Act) unless it is licensed or otherwise legally able
to do so under the Mutual Fund and Hedge Fund Act or under the
laws of a recognized jurisdiction (as defined in the Mutual Fund and
Hedge Fund Act); or
(h) carry on gambling business (as defined in the Seychelles Gambling
Act), including interactive gambling business, —
(i) in Seychelles; or
(ii) outside Seychelles unless it is licensed or otherwise legally
able to do so under the laws of each country outside
Seychelles in which it carries on such business.
(3) For the purposes of subsection (2)(a), a company shall not be treated as
carrying on business in Seychelles by reason only that —
(a) it opens and maintains an account with a bank licensed under the
Financial Institutions Act;
(b) it engages the services of or otherwise deals with counsel, attorneys-
at-law, accountants, book-keepers, international corporate service
providers, international trustee service providers, foundation service
providers, mutual fund administrators or managers, securities
dealers, investment advisers or other similar persons carrying on
business in Seychelles;
(c) it prepares or maintains its books and records within Seychelles;
(d) it holds meetings of its directors or members, or passes written
consent resolutions of its directors or members, in Seychelles;
(e) it concludes or signs contracts in Seychelles, and exercises in
Seychelles all other powers, so far as may be necessary for the
carrying on of its business outside Seychelles;
(f) it holds shares, debt obligations or other securities in a company
incorporated under this Act or in a body corporate registered under
the Companies Act;
(g) it has any interest or entitlement as a beneficiary of a foundation
registered under the Foundations Act;
(h) it has any interest or entitlement as a beneficiary of a trust registered
under the International Trusts Act;
(i) it has any interest in a partnership registered under the Limited
Partnerships Act;
(j) it operates as a licensed mutual fund under the Mutual Fund and
Hedge Fund Act;
(k) shares, debt obligations or other securities in the company are
owned by a resident person;
(l) it is listed on a licensed securities exchange under the Securities
Act;
(m) it holds a licence under the International Trade Zone Act; or
(n) subject to the provisions of the International Corporate Service
Providers Act (Cap 275), any of its directors are resident persons.
(4) A company may own or manage a vessel registered in Seychelles under the
Merchant Shipping Act and the vessel may visit or be situated in Seychelles
waters, provided that the company shall not carry on any business in
Seychelles in contravention of section 5(2)(a), including, fishing, charter
or tourism business involving the vessel.
Amended since 2016
Act 15 of 2018 · 2019-01-01
in section 5- (i) by repealing in subsection (1), the words "and whose memorandum states that it is subject to the restrictions referred to in subsection (2)"; (ii) by repealing in subsection (2), paragraphs (a) to (h) and substituting therefor the following paragraphs- (a) carry on banking business as defined in the Financial Institutions Act (Cap.79) in or outside Seychelles; (b) carry on insurance business as defined in the Insurance Act (Cap 98) in Seychelles or, unless it is licensed or otherwise legally able to do so under the laws of the country in which it carries on such business, outside Seychelles; (c) carry on business providing international corporate services, international trustee services or foundation services as defined in the International Corporate Service Providers Act except- (i) to the extend permitted under the International Corporate Service Providers Act; and (ii) in the case of carrying on such business outside Seychelles, if the company is licensed or otherwise legally able to do so under the laws of each country outside Seychelles in which it carries on such business; (d) carry on securities business as defined in the Securities Act (Cap 208) in Seychelles or, unless it is licensed or otherwise legally able to do so under the laws of the country in which it carries on such business, outside Seychelles; (e) carry on business as mutual fund as defined in the Mutual Fund and Hedge Fund Act (Cap 285) unless it is licensed or otherwise legally able to do so under the Mutual Fund and Hedge Fund Act or under the laws of a recognised jurisdiction as defined in the Mutual Fund and Hedge Fund Act; or (f) carry on gambling business as defined in the Seychelles Gambling Act, 2014 (Act 29 of 2014), including interactive gambling business, in or outside Seychelles unless it is licensed or otherwise legally able to do so under the laws of the country in which it carries on such business."; (iii) by repealing subsections (3) and (4);
Act 19 of 2024 · 2024-12-18
3. Section 5(2) of the principal Act is amended —
(a) by deleting, in paragraph (c) after the words “international
corporate services,” the word “international;”;
(b) in paragraph (g)(i) by repealing the word “tumble” and
substituting it with “tumblr”.
(a) by deleting, in paragraph (c) after the words “international
corporate services,” the word “international;”;
(b) in paragraph (g)(i) by repealing the word “tumble” and
substituting it with “tumblr”.
