British Virgin Islands (BVI)



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Experts in the Incorporation of Companies and International Tax Optimization since 1991 British Virgin Islands (BVI) www.offshore- company- incorporation.co www.amedia- fiduciary.com Amedia Partners. All reproduction rights reserved. Last update, March 2015. AMEDIA PARTNERS 1

INTRODUCTION The British Virgin Islands (BVI) economy is based primarily on activities related to offshore companies. The International Business Companies registered there but with no commercial activity on their territory enjoy attractive taxation and an environment that offers businessmen the utmost discretion. But the added value of the BVI is above all their high stability: the Virgin Islands are a British colony whose laws are inspired by the English Common Law and whose currency is the U.S. dollar. Companies set up in the British Virgin Islands offer all the guarantees of a British overseas territory with the added benefits expected from an offshore company. INCORPORATION OF A COMPANY There are no limitations on the number of Shareholders, their residence or nationality. A single Shareholder may be sufficient and can also be a Manager/Director. No minimum capital is required nor is it mandatory to "freeze it" in a bank account. Offshore companies are adapted to all kinds of legal activity and activities related to finance, on- line games, banking or insurance can be undertaken after obtaining the relevant licence. A company can have several activities. Companies can be managed from another country. For example, all official Shareholder and manager meetings can be held abroad. TAXATION Offshore companies set up in the BVI do not pay any tax or duties on profits or on dividends or capital gains obtained. They must simply pay a fixed annual tax of some hundreds of euros. Also, offshore companies are not required to keep or file their accounts. There is no right of succession on the transfer of shares in case of death of one of the Shareholders of a non- resident company. Discretion: Shareholders who incorporate an offshore company are anonymous and their identity is not registered in the local registry. A "nominated" figurehead system for both Shareholders as well as the manager can be set up The British Virgin Islands to maintain banking secrecy. AMEDIA PARTNERS 2

SUMMARISED COUNTRY FACT SHEET COUNTRY'S FEATURES Geographic location Political regime Population Language Currency Time zone Caribbean British overseas territory 32,680 (2014) English USD (U.S. dollar) GMT- 4 COMPANY INCORPORATION FEATURES Type of company Capital required Legal system Number of Directors/Shareholders Anonymity and confidentiality (nominee service) Secretary service Corporate tax Wealth tax VAT Government taxes according to capital Accounting requirements Bearer shares Exchange control - non- residents International Business Company (IBC) No minimum capital is required Common Law Minimum, 1 Director/ Shareholder The Directors' and Shareholders' names do not appear in the Public Register Not compulsory - optional Capital from 0 to 50,000 USD: 350 USD Capital from 50,001 USD: 1,100 USD There is no obligation to keep accounts or file annual reports Unauthorized No AMEDIA PARTNERS 3

Please contact one of our consultants in London, Geneva and Barcelona for more information Present in the market for several years, Amedia is your ideal partner to buy a Shelf company or to set up a new company in BVI. We also offer a wide range of complementary international services (registered address, bank account opening, implementation of an on- line payment system, branch opening...) through our network of partners and our subsidiaries in London, Barcelona and Geneva. SWITZERLAND Fiduciaire Amedia S.A. Boulevard Georges Favon 43 1204 Geneva Tel: +41 22 508 72 35 Fax: +41 22 518 13 40 FRANCE Amedia Limited Paris 42 avenue Montaigne 75008 Paris Tel: +33 183 621 962 Fax: +33 184 164 978 UNITED KINGDOM Amedia Ltd 6 London Street Paddington W2 1HR Tel: +44 203 445 0207 Fax: +44 203 445 0206 SPAIN (Barcelona) Amedia Partners S.L. Avenida Diagonal, 491 Principal, 1ª 08029 Barcelona Tel: +34 93 224 01 99 Fax: +34 93 221 93 29 SPAIN (Madrid) Amedia Accountants & Auditors Calle de Núñez de Balboa, Nº 116 28006 Madrid Tel: +852 580 829 40 Fax: +852 580 823 79 CYPRUS Amedia Chypre Agiou Athanasiou Avenue 58 El Greco Building 2nd Floor 4102 Limassol Tel: +357 250 304 86 Fax: +357 250 305 53 HONG KONG Amedia Management Ltd 33 Canton Road Tsimshatsui Kowloon Hong Kong Tel: +852 580 829 40 Fax: +852 580 823 79 BRAZIL (Sao Paolo) Amedia Latam SP (Brasil Business Partners ltda.) 1040 Alameda dos Guaramomis Planalto Paulista São Paulo SP 04076-012 Tel: +55 213 956 1455 Fax: +55 113 230 1296 BRAZIL (Rio) Amedia Latam Rio (Bresil Asistance ltda.) Rua Dom Gerardo 63, sala 1209 20090-030 - Centro Rio Tel: +55 213 956 1455 Fax: +55 113 230 1296 MAURITIUS Amedia Management Ltd 21 Vellore Street - Court Building Port Louis 111 6-07 Tel: +44 203 445 0207 Fax: +44 203 445 0206 AMEDIA PARTNERS 4

Experts in the Incorporation of Companies and International Tax Optimization since 1991 Amedia Partners. All reproduction rights reserved. Last update, March 2015. www.offshore- company- incorporation.co www.amedia- fiduciary.com AMEDIA PARTNERS 5