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9th Annual Trusts, Foundations & Immigration Guide

描述:China's Most Comprehensive Asset Succession & Planning Resource

关键字: 中国离岸,China Offshore

IMMIGRATION SUPPLEMENT CHINA OFFSHORE | 移民特刊

潜力巨大,但是也有信誉风险 for countries that lack alternative profitability of the channel has
exports," but that reputation risks led to investment migration
对投资换公民身份的需求不断增长导 related to the selling of citizenships policies spreading, allowing small
致了“投标战争,因为更多的寻求收入 were also on the rise. economies to formalize and scale
来源的国家试图鼓 励外商 直 接 投 资, up previous informal offerings of
回报是公民身份,”该报告写道,这个 The report also features residency and citizenship," said Dr.
报告指的是投资移民观察家所称的爆 commentary from several Kristin Surak.
发于加勒比 各国投 资入 籍 计 划之间的 influential figures from the
“价格战”以及“逐底竞争”。 investment migration industry. "Programs are only as strong
Joseph A Field, a partner at Withers as their weakest link," said Dr.
该报告预测,“随着行业的成熟,投资 Worldwide, indicated authorities Christian Kälin, Chairman and
入 籍 计 划将 会成 为那 些没有出口产业 were increasingly concerned CEO of Henley & Partners, "and
的国家未来的主要收入来源,”但是, that residence and citizenship by the most appealing are those with
由贩 卖公民 身 份导 致 的 信 誉风险日渐 investment programs could be the most stringent processes in
上升。 used for tax evasion purposes place. The only programs worth
and said that "if this idea gathers considering are those that uphold
该 报告 也 采 纳了投 资 移民 行业 影 响力 momentum, it could potentially high standards of due diligence
人物的评论意见。 create problems for the countries and are free of corruption. These
involved". are the ones that draw credible,
Withers Worldwide的合伙人之一 wealthy, and talented individuals
Joseph A Field表示,投资居留和投 "Citizenship by investment with valuable business networks
资入 籍 计 划可能会被 用于 逃 税目的, programs brought 'substantial' and entrepreneurial expertise to
各国当局越 来越 重 视,他说 道“如果 economic benefits to microstates. a country, enriching its social and
这个 看 法 得 到 赞 同,推 出 相 关 项目的 In certain Caribbean islands, economic capital."
国家 可能会 遇 到很多问题”。 program revenues account for up
to a third of GDP. The potential
“投资入 籍计划给小国带来了‘实打
实的’经济利益。在某些加勒比岛国,
项目收 入占到了岛国的几乎1/ 3。这个
途径潜在的盈利能力使得投资移民政
策不断拓展,可以使小经济体 将以前
不是很 正 式的居留和入 籍 计 划给 予
政策化并予以加强,” Kristin Surak
博士说道。

“项目有多强大取决于最弱的一环,”
恒理合伙人主席兼CEO Christian Kälin
博士表 示,“最吸引人的还是 那些目
前 有 着 最 严 苛 审 核 流 程 的 项目。值得
考虑的项目往往是那些高举高标准尽
职 调 查 以 及没有腐 败 的 项目。这 些 项
目将有着宝贵商业网络和创业经验的
人 才,他们 信 誉 可靠,富 有,并且有 技
术,吸引到各 个国家,丰富了它们的
社会和经济资本。”

99Trusts, Foundations & Immigration Guide CHINA OFFSHORE

移民特刊 | IMMIGRATION SUPPLEMENT CHINA OFFSHORE

Courtesy of imidaily.com

分析显示,近 40,000 人已完成护照投资

Close to 40,000 People Have Invested in a Passport,
Analysis Reveals

过 去几 年 间,公民 身 份 的 投 资 市 场以 The citizenship by investment government statements, as well as
惊 人 的 速 度 增 长,不断 有 新 计 划 加 入 market has grown at a ferocious IMF and World Bank data.
战 局,现 有 计 划 的申 请 量 也 是 与日 pace in the last few years; New
俱 增。 programs have entered the fray, Europe
and existing ones have seen their Malta
但 是 在 全 世界 范 围,总 共 有多 少 公 民 application volumes grow. 2,101 economic citizens
身 份 投 资 计 划的 参 与者获得了个人 护 How we arrived at the number:
照?我们挖掘相关 数 据,估 算了全 球 But how many individual passports No guesswork was involved here.
经济公民的总数,我们自信这是 到迄 have been issued to participants in Detailed statistics on Malta's
今为止最为精确的一个估计值。 citizenship by investment programs Individual Investor Programme
worldwide, all told? We've been (MIIP) are available in the annual
分析的每一段 落,我们都解释了自己 digging through the data and come reports of the program's regulator.
估 算的 方 式。我们 依 赖的不 仅仅 是官 up with what we're confident is Of all the world’s citizenship by
方计 划 报 告,还 有 政 府 专项 声明以 及 the most accurate estimate ever investment programs, Malta does
国际 货币基 金 组 织以 及世界银行的 compiled on the total number of the most thorough and transparent
数据。 economic citizens in the world. job of reporting data.

欧洲 Throughout the analysis, we explain Data for the year between 1st of
马耳他 how we calculated our estimates. July 2017 and 30th of June 2018
2,101位经济公民 We've had to rely not only on official will become publicly available next
我 们 怎么得 出这一 数 字:不 存 在 任 何 program reports but also on ad-hoc month.
猜 测臆 想。在计 划 监 管 者发 布 的 年度
报告中,可以获得 马耳他个人 投资者
计 划(M I I P)的 详 细 统计 数 据。在 世
界上 所 有公 民 身 份 投 资 计 划中,马 耳
他在数据报告方面做得最为彻底及
透明。

2 017年7月1日到2 018 年 6月3 0日的 年
度数据将在下个月公布。

塞浦路斯
3,850位经济公民
我 们 怎么得 出这一 数 字:2月份,财 政
部官员向 媒 体公布塞 浦路 斯公民 身 份
投资计划签发了3300份护照。今年剩

100 9th Annual

IMMIGRATION SUPPLEMENT CHINA OFFSHORE | 移民特刊

余 时 间的 完 整 数 据尚未公布,但 基 于 Cyprus By that time, it had recorded
前 四 年 的 统 计,塞 浦 路 斯 平均 每月会 3,850 economic citizens 2,322 new citizens. We know from
新 增62位 经济 公民。此 数 字 构成 我 How we arrived at the number: Prime Minister Gaston Browne's
们估算今 年3月至今经济公民数 量的 Officials at the Finance Ministry statement that the second half of
基 础。 informed the press in February 2017 saw application volumes to
that the country had issued 3,300 the country's CIP dry up almost
加勒比 passports under the Cyprus CIP. completely – due to price cuts
安提瓜和巴布达 Complete data for the rest of the among competitors that year –
3,022位经济公民 year is as yet unavailable but, over and only picked up again toward
我 们 怎么得 出这一 数 字:安 提 瓜 和巴 the last four years, Cyprus has the end of the year when Antigua
布达 投 资公民部以前会在自己的网 站 added an average of 62 economic implemented price cuts of their
上 发 布了六个月报 告(自计 划 开 始 推 citizens a month. This number own.
行 起 就落实的一项程序),但自2017 forms the basis for our assumption
年上半年报告之后就不再发布了。 for the period between March and In constructing our estimate,
today. therefore, we have assumed that
截至当时,安提瓜和巴布达 总共记录 Antigua & Barbuda added only
了2 , 322位 新公民。从 总 理 加 斯 顿 • 布 The Caribbean about 20 new citizens in during the
朗(Gaston Browne)的声明中我们 Antigua & Barbuda latter half of 2017. This number will
得 知,在 2 017年 下半 年,该 国 公民 身 3,022 economic citizens not be completely accurate, but it is
份 投 资 计 划的申请 数 量 几乎 完 全 归 How we arrived at the number: not off by much.
零 — —原因是当年 其 他竞 争对手的降 Antigua & Barbuda's CIU used to
价,2017年底,安提瓜也开始降价,才 publish six-month reports on its By the end of the second quarter
重新获得了一些申请量。 website – a procedure that had been of 2018, Antigua's price cuts had
in place since the beginning of the brought application volumes back
因此,在估 算之时,我们假设安提 瓜 program – but stopped publishing to more normal levels; Addressing
和巴布达在2017年下半年总共只增加 after the first six-month report of parliament last month (but still
了大 约2 0 位 新公民。此 数 字 并不完 全 2017. not making the complete data set
精 确,但也 不会 差得太 远。

截 至2 018 年第二季度 末,随 着 安 提
瓜的降价,申请 量 重 新回到了一个更
加 正常 的 水平。在 向 议 会发 表 讲 话 时
(仍 未公布 完 整 的 数 据),加 斯 顿 • 布
朗总理披 露从今年1月到6月,公民身
份投资计划收 到了278 份申请。考虑
到投资公民部的现有处 理能力,再加
上之前几个月的零申请 量,所以我们
假 定 大 部 分申请 现 在已 经处 理完毕。

基于历史 数 据,我们假 定H12018的
平均家 庭人 数 为2 . 5人(安 提 瓜公民
身 份 投 资 计 划的平均家 庭 人 数 在 2 .1
到3 . 5之 间 波动),再 考虑 到 被 拒 绝
的申请,最 后 我们估计的数字为680
左 右。

101Trusts, Foundations & Immigration Guide CHINA OFFSHORE

移民特刊 | IMMIGRATION SUPPLEMENT CHINA OFFSHORE

1,500 and 2,000 applications a
year. Such massive application
volumes are, however, a recent
phenomenon in Dominica. The
program, according to the IMF's
figures, only gained significant
traction in 2016.

多米尼克 publicly available) PM Browne Second, the IMF, during its Article
6 ,0 0 0 -10,0 0 0 位 经济 公民 revealed the program had received IV missions to the island, records
我 们 怎么得 出这一 数 字:多米 尼 克 没 278 applications between January CBI-receipts as % of GDP. The
有就本国的公民计划发布过任何类型 and June this year. Considering the overall size of Dominica's economy,
的统计报告,所以我们必须通 过多种 available capacity at the CIU thanks furthermore, is a matter of public
信息源 进 行 数 据 测算,但 这 些 来源 无 to the empty pipeline months record. We compared CBI receipts
法 给 我们 提 供 任 何 精 确的 数 字,只能 earlier, we've assumed that most of as % of GDP with official GDP in
是一个粗略的近似值。 those applications will have been Dominica for each year since 2005
processed by now. and arrived at a US dollar sum for
首先,我 们 注 意 到多米 尼 克 投 资 公 民 total CBI-receipts.
部 部长 伊曼 纽 尔•内森(E m m a nuel Based on historical data, we've
Na nt h a n)在 今 年 4月提 到,他一 年 要 assumed an average family size of Third, in the annual budget address,
收 到1, 5 0 0 到2 , 0 0 0 份申请。但 是,这 2.5 for H12018 (average family size the Prime Minister normally
么大的申请 量 是 多米尼克 最 近 才出现 for the Antigua CIP has fluctuated discloses the investment raised in
的现 象。根 据国际 货币基 金 组 织的 数 between 2.1 and 3.5), which comes Dominica through the program, but
字,该计 划只在 2 016 年 产生 过 巨 大 的 out to roughly 680 when accounting not every year. Furthermore, it is
吸引力。 for rejections. not clear how much was raised in
fees and how much in, for example,
其次,国际货币基金 组织在多米尼克 Dominica real estate.
第 四 条 款 磋 商 报 告 中,记 录了投 资 公 6-10,000 economic citizens
民 收 入 在 国内 生 产总值 中的占比 。此 How we arrived at the number: We are unable to reach anything
外,多米 尼 克 的 总 经济 规 模也 有公 开 Dominica does not do any sort close to a precise number for
的 记 录 。我 们比 较了自2 0 0 5 年 起,多 of statistical reporting on its Dominica, so we have left ourselves
米尼克每一年投资公民收入在国内生 citizenship program, so we've had a big margin for error: We are
产总值中的占比以 及官 方 发 布 的国内 to triangulate data from a variety certain it is more than 6,000 and
生 产总值,得 出了投 资 公 民 收 入 的 美 of sources, neither of which can less than 10,000.
元总金额。 give us any accurate figures, but
which nonetheless renders a rough Grenada
第 三,总 理 一 般 都 在 年 度 预 算发 言 approximation. 1,614 economic citizens
中,披露多米尼克通 过公民身份投资 How we arrived at the number:
计 划 募 得 的 投 资,但也 并 非 每 一 年 都 First, we note that the head of Out of all the Caribbean programs,
披 露。此 外,关于有多 少 是费用、有多 Dominica's CIU, Emmanuel Grenada does the best job of
少 是 房地 产 等 行业 的 投 资,并 没有 明 Nanthan, stated in April this year reporting statistical data, issuing
that he was receiving between reports on applications, approvals,
rejections, and amounts every
quarter.

102 9th Annual

IMMIGRATION SUPPLEMENT CHINA OFFSHORE | 移民特刊

确的信息。 Since the beginning of the How we arrived at the number: In
我们无法得出多米尼克的精确数字, program, Grenada has reported July this year, Nestor Alfred, CEO
所以 只能留 下一 个 较 大 的 误 差 容 figures each quarter, with the of the Saint Lucia CIU, revealed
许 量:我 们 确 定 的 是 这一 数 字 高 于 exception of the fourth quarter of that the young program he heads
6,000但小于10,000。 2017. We've assumed application had received 279 applications since
figures for that quarter similar to opening, 78 of which had been
格林纳达 the quarters immediately preceding approved.
1,614位经济公民 and succeeding it.
我 们 怎么得 出这一 数 字:在 所 有 加 勒 Here, we've simply assumed an
比 的 计 划中,格 林 纳 达 在 统计 数 据 报 A small number of individuals also average family size of 2.5.
告 方 面 做 得 最 好,每 一 季度 都 会发 布 received citizenships in Grenada in
关于申请 量、批准量、拒 绝量以及 金 the years between 1996 and 2001, Elsewhere
额的报告。 about whom no data is available. Vanuatu
Saint Kitts & Nevis 1-3,000 economic citizens
自实 施 计 划 开始,格 林 纳 达 每 一 季度 16,544 economic citizens How we arrived at the number:
都 会 报 告相关 数 字,除了了2 017年 第 How we arrived at the number: Vanuatu's government reports
4 季度。我们假 定 该季度的申请数 量 This one came straight from the only their CBI-related revenue
与其之前和之后季度的数量接近。 horse's mouth; In July this year, PM and does make clear which of
Harris of Saint Kitts & Nevis stated the country's several citizenship
1996 年到20 01年 期间,有少量人也 that his country had a grand total of programs (current and historical)
获得了格 林 纳 达 的 公民 身 份,关 于 这 16,544 economic citizens. the revenues came from.
些人,没有任 何 可用数 据。 Simplifying our calculation is
Saint Kitts and Nevis, like that there's no real estate option,
圣基茨和尼维斯 Dominica, publishes no data on its so applications numbers could
16,544位经济公民 program, although the government be inferred from revenue, but
我 们 怎么得 出这一 数 字:这一 数 字 直 has repeatedly vowed to do so. complicating it is the difference in
接 来自权 威的 消息源。今 年7月,圣 基 price for Vanuatu citizenship, both
茨和尼维斯总 理哈里斯(Harris)说 Saint Lucia over time and between programs.
明其国家总计获得了16,544位经济公 195 economic citizens Ultimately, this number is based
民。

圣 基 茨和尼维斯和多米尼克一样,没
有公布任 何计 划 数 据,尽管 政 府反 复
承诺要公布相关数据。

圣卢西亚
195位经济公民
我们怎么得 出这一 数 字:今 年 7月,圣
卢西亚投资移民部首席执行官内斯
特 •阿尔弗雷德(Ne stor A l f red)披
露 其负责的“青年计划”总共已收 到
279份申请,其中78份已获批准。

这 里,我们 简单 地 假 设平均 家 庭 人 数
为2.5人。

103Trusts, Foundations & Immigration Guide CHINA OFFSHORE

移民特刊 | IMMIGRATION SUPPLEMENT CHINA OFFSHORE

其他地方
瓦努阿图
1,0 0 0 -3,0 0 0 位 经济 公民
我 们 怎么得 出这一 数 字:瓦 努 阿 图 政
府只 报 告了公 民 身 份 投 资 计 划 相 关
收入,并没有明确说明这些收入 来源
于 该 国 多 项公民计 划(现 有 的 和以前
的)中的哪一项。

让计算变得简单的因素是其中没有房
地 产 选 项,所以可 以 从收 入中 推 导 出
申请 数 量;让 计 算 变得复 杂 的因素 是
瓦 努 阿 图 公 民计 划 价 格 的 差异,时 间
上的差异以及不同计划之间的差异。
最 终,该数字是基于与瓦努阿图公民
委员会 长 期、频 繁 接 触的 本 地 服 务 提
供 者 提 供 的 估 计 数 字。让 情况 更 加 复
杂 的 是,2 0 世 纪 9 0 年 代,瓦 努 阿 图 颁
行的公民身份销售计划多变且毫无
规律。

其他计划 on estimates provided by long-time Belize (1985-2002), Bulgaria,
除了上 文 提 到的 正 式公 民 身 份 投 资 local service providers frequently in Ireland (1988-98), Jordan, Turkey,
计 划以外,不论是现 在 还是 过去,都 touch with the Vanuatu Citizenship Austria, Cape Verde, Cambodia,
还 有 不 少 较 小 规 模 的 计 划(和 准 计 Commission. Further complicating and Austria combined
划),通 过 此类计划获得投资公民身 matters is Vanuatu's checkered past 1,000-2,000 economic citizens
份 的 投 资人 数 量 也 大幅 增 加。 of irregular citizenship sales in the
90's. Total number of economic
伯利兹(19 8 5 -2 0 0 2)、保 加 利亚、爱 citizens in the world
尔兰(1988 -98)、约旦、土耳 其、奥 Other programs At least 35,326
地利、佛得角、柬埔寨和奥地利综合 Beyond the formal CIPs mentioned That is a very conservative
1,0 0 0 -2 ,0 0 0 位 经济 公民 above, a number of smaller-scale estimate. The true number more
programs (and quasi-programs), likely exceeds 40,000, particularly
全世界经济移民总数 both current and historical, have considering 2018-figures are as
至少35,326 seen a considerable number of yet unaccounted for among most
这是一个非常保守的估计。真实的数字 investors obtain citizenship through programs.
更 可能 在4 0 , 0 0 0以 上,尤 其 是考虑 到 investment.
大多数计划2018年的数字尚不明确。

104 9th Annual

IMMIGRATION SUPPLEMENT CHINA OFFSHORE | 移民特刊

Clint Bennetti 博士 —— 瑞麟集团信托与公司服务总监
By Dr. Clint Bennetti – Director of Trusts and Corporate
Services at Kylin Prime Group

2018 年马耳他
MRVP 永居项目的那些最新变化详细解读

Changes to the “Qualifying Investment” requirements of the Malta
Residency and Visa Programme (“MRVP”)

马耳他的永居绿卡投资移民政策已 The Malta Residency and Visa applicants will be able to invest in
将符合条件的投资选项进一步扩 Regulations have been amended any debt or equity securities listed
充 — — 投 资 移民 马耳 他,你的 投 资 选 to extend the list of Qualifying on the Official List of the Malta
择 性 更 多了。修 订过 的 政 策 法 案 关 于 Investments. The revised Stock Exchange and/or in collective
条 例 6(1)d中所提 到的 投 资 方 式,可 regulations now state that that investment schemes that invest in
以由马耳 他 股 票 交 易市场上官 方列出 the investments referred to in such debt or equity securities. Such
的债券、或者股 票证券组成,以这些 regulation 6(1) (d) of the said collective investment schemes
债 券 作 为投 资 的 也可以 通 过 组合投 regulations, can be made in debt must be licensed and be listed on
资 计 划的 投 资 来实 现(基 金),前述 or equity securities listed on the the Official List of the Malta Stock
投资一定是被批准的并在马耳他证券 Official List of the Malta Stock Exchange. The amount required
交易市场官方列出的名单里。 这些 Exchange. Investment in these to be invested (EUR 250,000) and
改 变 其 实是 传 递了非常 积极 的 信息, securities may also be achieved the period for which the investment
申请人在选择投资移民途径时会有更 through an investment in collective must be held (five years) remain
多选择,更多样的可选性也将 使得马 investment schemes that are unchanged.
耳他投资移民项目变得更加吸引人。 licensed and are on the Official
List of the Malta Stock Exchange. The latest addition to this list is
在 法 案 修 改 之前,申请人需 要 投 资2 5 These changes are very positive the Malta Government Securities
万欧元到马耳他国债中或者投资马耳 and are expected to make the Fund, a Sub-Fund of the Kylin
他 组合 投 资 计 划(其中至少8 5% 得 投 programme more attractive since Prime SICAV plc. The Kylin Prime
入 到政 府国债中),此类投资持有 期 applicants will have a wider choice SICAV plc forms part of the Kylin
至少为5 年。此 项 变 更 已于 9月份正 式 when selecting investments with a Prime Group, a group of companies
生效,申请人可投资马耳他股 票交易 view to satisfying the investment that is active in the citizenship and
市场上的债券或者股票证券和/或投 requirements of the programme. residency by investment industry
资于此类债券或股票证券的集体投 as well as the asset management,
资计划。这类集体投资计划必须拥有 As things stood before these banking and trusts and corporate
相 关 资 质,并 在马 耳 他 证 券 交 易所 的 changes were implemented, services industries globally.
正 式 名单上 。投 资 金 额(2 5 万 欧 元) applicants were required to invest a
和投资期限(5年)保持不变。 minimum of EUR 250,000 in Malta
Government Stock or in Maltese
最 新 增 加的名单是马耳 他 政 府 证 券 collective investment schemes that
基 金,它 是 瑞 麟 可 变 资 本 投 资 公 司 invested at least 85% of their assets
(Kylin Prime SICAV plc)的一支子 in Malta Government Stocks,
基 金。瑞 麟 可 变 资 本 投 资公司隶 属于 and to hold such investment for
瑞 士 瑞 麟 集 团,瑞 麟 集 团业务 覆 盖 全 a minimum period of five years.
球 移居解决方案、资产管 理、银行和 Following these changes which
信 托 业务以 及 企 业 全 球 服务。 came into effect in September,

105Trusts, Foundations & Immigration Guide CHINA OFFSHORE

美洲

AMERICAS

英属维尔京群岛
British Virgin Islands

BVI

Member Contribution By BVI Finance

概况 General

实体类型 信托 Type of Entity Trust

法律类型 普通法 Type of Law Common

建立信托所需时间 2到3天 Our Time to Establish a Trust 2 - 3 days

最低政府费用(不包括税收) 印花税200美元 Minimum Government Fees Stamp Duty USD200
(excluding taxation) No
是否签订双重征税协定 否
Double Taxation Treaty Access in
the BVI

信托资产 Trust Assets

标准货币 美元 Standard Currency US $

允许币种 任何币种 Permitted Currencies Any

最低资产要求 1美元 Minimum Assets Required USD 1

受托人 Trustees

独立法人最低人数 1人 Minimum Number If Individuals One
公司法人最低人数
是否要求有当地受托人 1人 Minimum Number If a Body One
公众可否查阅记录 Corporate
Trustees can be licensed BVI
受托人可以是 BVI 专业受托人,英 If Local Trustee Required professional trustees, BVI exempt
属维尔京群岛豁免私人信托公司, private trust companies, foreign
外 资 法 人 受 托 人 或 个 人( 不 限 属 corporate trustees or individuals
地居民) (wherever resident)

否 Publicly Accessible Records No

会议地点 受托人住所(首选) Location of Meetings Domicile of trustees (Preferred)

保全 Protector

是否需要 可选 Required Optional

持有专业资格 可选 Professional Qualifications Held Optional

信托契书 Trust Deed

公众可否访问 否 Publicly Accessible No

账户 Accounts

准备要求 是 Requirements to Prepare Yes

审计要求 否 Audit Requirements No

公众可否访问账户 否 Publicly Accessible Accounts No

其他 Other

法定继承权 无 Forced Heirship Rules No

是否允许迁册 是 Change in Domicile Permitted Yes

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司法辖区:英属维尔京群岛 Country: British Virgin Islands
所属地区:加勒比 Region: Caribbean
官方货币:美元 Currency: US dollar (USD) (US$)
官方语言:英语 Languages: English
所在时区:UTC-4 Time Zone: UTC -4
电话区号:+1284 Phone Code: +1284
通讯设施:优秀 Communications: Good

Introduction 简


英属维尔京群岛的经济很大程度上依赖于旅游业和 The economy is highly dependent on tourism and financial services.
金 融 服 务业。英 属 维 尔 京 群 岛 的 共 同 基金 和 专属保 The BVI has significant mutual fund and captive insurance sectors.
险 行业 独占 鳌 头。该岛 的 金 融 服 务 委 员会 确 保 对 金 The Financial Services Commission ensures independent and effective
融 机 构 进 行 独 立 和 有 效 的 监 管。和 其 它处 于 竞 争地 supervision of financial institutions. The BVI is a cost-effective
位 的 加 勒 比 国 家 相 比,英 属 维 尔 京 群 岛 相 对 来 说 比 jurisdiction compared to competing Caribbean countries, and has
较 实 惠,且专 业 服 务 也 相 对 较 强。英 属 维 尔 京 群 岛 relatively strong professional services. The government is responsive to
政 府 对 国内 的 商 务 需 求 有 求 必应,其 大 部分 法 规 比 the country’s business needs, and its legislation is mostly flexible and
较灵活和直接。岛上有税收中立的离岸工具(例如国 straightforward.Tax-neutral offshore vehicles (e.g. BCs) are available,
际商务公司),且国内税率大部较低。英属维尔京群 and domestic taxes are not high in any event. The BVI has emerged as a
岛已成为新兴市场公司金融行业的领先国家。 leader in emerging market corporate finance.

适合的离岸工具: Suitable for:
财富管理、银行业务、保险、基金管理、航运、航空、
游艇、贸易金融、知识产权 / 许可证、控股公司、电子 Wealth Management, Banking, Insurance, Fund Management, Shipping,
商务、房地产所有权 Aviation, Yachting, Trading Financial, Intellectual Property/Licensing,
Holding Companies, E-commerce, Property Ownership

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离岸工具种类: Vehicle Types:
有限公司、公众有限公司、信托、通用合伙制公司、
有限合伙制和国际商务公司 Limited companies, public limited companies, trusts, general
partnerships, limited partnerships and international business companies

资本主要商务地区: Capital primary business districts:
罗德城 Road Town

关系良好辖区: Good Relationships:
英国、美国 United Kingdom, United States

关系不佳辖区: Bad Relationships:
缅甸、古巴、伊朗、北朝鲜、利比亚、索马里、苏丹、
叙利亚 Burma, Cuba, Iran, Korea (Democratic People's Republic of), Libya,
Somalia, Sudan, Syria

税务负担⸺商务: Tax Burden - Business:
极轻 Very Light

税务负担⸺个人: Tax Burden - Individual:
极轻 Very Light

总体税率: Headline tax rates:
CIT 0%, PIT 0%, 增值税 0% CIT 0%, PIT 0%, VAT 0%

签订条约辖区: Treaty Jurisdictions:
瑞士 Switzerland

税收信息交换协议签订辖区: TIEA Jurisdictions:
阿鲁巴、澳大利亚、奥地利、加拿大、中国、库拉索、
捷克共和国、丹麦、法罗群岛、芬兰、法国、德国、格 Aruba, Australia, Austria, Canada, China, Curacao, Czech Republic,
陵兰、耿西岛、冰岛、印度、爱尔兰、日本、荷兰、新西兰、 Denmark, Faroe Islands, Finland, France, Germany, Greenland, Guernsey,
挪威、波兰、葡萄牙、圣马丁岛、瑞典、英国、美国 Iceland, India, Ireland, Japan, Netherlands, New Zealand, Norway,
Poland, Portugal, Sint Maarten, Sweden, United Kingdom, United States

110 | 9th Annual



司法辖区 Member Contribution 英属维尔京群岛 BVI
JURISDICTIONS
Q&A





Q1 信托法是何时在贵辖区内实施的? Q1 When was trust law introduced in your jurisdiction?

英属维尔京群岛(BVI)是一个颇受尊敬和成熟的建 The British Virgin Islands (BVI) is a well-respected and sophisticated
立信托的辖区。BVI 信托法的基本理念来自于英国 jurisdiction for the establishment of trusts. The general principles
信托法,由英国法院通过。因此,英国普通法和“衡 of BVI trust law are derived from those of English trust law as
平法”能直接以普通法(应用申请)1705年法案和东 developed by the English courts of equity. Indeed, the principles of
加勒比最高法院(维京群岛)法案而适用于 BVI,同 English common law and equity can be applied directly in the BVI
时由特定的法律规定所定义的补充条文或修改条 by virtue of the Common Law (Declaration of Application) Act 1705
文能提供各式各样具有灵活性和易于利用的信托 and the Eastern Caribbean Supreme Court (Virgin Islands) Act, as
架构选择。 supplemented or modified by specific statutory provisions to offer a
variety of flexible and user-friendly trust structuring options.
BVI 法律管理信托的创立和管理的主要法律由英属
维尔京群岛1961年信托法案所规定,这一法案也是 The main legislation in the BVI governing the creation and
基于英国1925年信托法案而创立。BVI 信托1961年 administration of trusts generally can be found in the British Virgin
法案在1993,2003和最近的2013年都得到了修正。 Islands Trustee Act of 1961, which was based on the English Trustee Act
其它的主要 BVI 信托法规包括英属维尔京群岛特别 1925. The BVI Trustee Act 1961 was amended in 1993, 2003 and most
信托2003年法案(由受托人(修正案)2013年法案修 recently in 2013. Other significant trust legislation in the BVI includes
正),这一法案创建了“特殊类型信托(”被称为“VISTA the Virgin Islands Special Trusts Act 2003 (as amended by the Trustee
信托”)。VISTA 信托在过去几年里广受欢迎,对希 (Amendment) Act of 2013) which creates a special type of trusts (known
望在资产传承规划和财富管理中寻求平衡点的中 as the "VISTA" trusts). VISTA trusts have gained increasing popularity
国客户来说尤其如此。 over the years, particularly to Chinese clients who wish to balance
succession planning with wealth management.
Q2 贵辖区在隐私和资产保护方面,对希望向下一

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代传 承 财 富的中国 高 净 值 人士 和 家 族(等)来说 主 Q2 What are the key advantages of your jurisdiction in terms of
要有哪些优势? privacy & asset protection for a Chinese HNWI or Family (etc.) looking
to succeed their assets to the next generation?
BVI 的信托法提供高级别的私密性保护。在 BVI 设
立的信托和其它所有以 BVI 信托条款实施的信托契 Trust law in the BVI offers a high degree of privacy. Deeds creating BVI
约 都 不 必遵 循《注 册 和 记 录 法 案》。受 托 人也可 不 trusts and all other deeds executed pursuant to the terms of the trusts
必背负任何的报告和归档责任。这些豁免权可以追 are exempt from registration under the Registration and Records Act.
溯到1993年11月1日之前的信托契约。中国的高净值 Trustees are also exempt from any reporting or filing requirements.
人士能很放心地认为 BVI 信托其条款或其本身都是 These exemptions apply retroactively to deeds not filed or registered
非常具有保密性的。 prior to 1 November 1993. Chinese HNWIs can take comfort that the
terms, or the bare existence, of BVI trusts would remain confidential.
BVI 信托以多种方式提供资产保护。一些中国的高
净值人士喜欢利用 BVI 信托在一个经济和政治都 BVI trusts offer asset protection in a number of ways. Some Chinese
稳 定 的 环 境 里 持 有资 产。其 它 的风 险,比 如 政 府当 HNWIs prefer to use BVI trusts to hold assets in a stable economic
局 的 资 产 充 公 或 征 用 都 能 得 到 避 免。另 一方 面 是 and political environment. Other risks such as confiscation or
和其资产的法律抬头在信托创建时向受托人的转 expropriation by governmental authorities may also be reduced.
让 过程相关,因为一些中国的高净 值人士对让受 Another aspect relates to the transfer of legal title of the assets to
托人来管理财富有所顾虑。在 BVI 的法律规定下, the trustees upon creation of the trusts, as some Chinese HNWIs
受托人需要严格按照信托证书的条款来管理信托 may have concerns over administration of the assets by the trustees.
资产,总体上来说是按照信托责任来实行其权力, Under BVI law, trustees are required to deal in the trust assets in strict
为受益人的福利和谨慎操作得以保留信托资产的 accordance with the terms of the trust instrument and are generally
价值而谋利。 under fiduciary duties to exercise their powers in the best interests of
the beneficiaries and to act prudently in preserving the value of the
Q3 价格方面,在贵辖区设立信托/基金会和其它 assets.
地方 相比有什么不同?是否更 加昂贵?如果 是 这
样,客户能获得的额外价值在哪里?

BVI税率中等,且对个人或在BVI的公司而言无遗产、
赠与或所得税之忧。因此这里没有在多个行政辖区

内进行财富管理的双重征税问题。

信托是无需注册或归档的私人契约,在 BVI 设立信
托的费用是最低的。BVI 的信托由 BVI 法律管辖且
无需纳税,前提是受益人都不是 BVI 的居民,信托
资产不包括 BVI 的土 地且 受托人在 此身 份下不在
BVI 进行任何商业或贸易活动。

虽然为 BVI 以外居民创立的信托证书无需缴纳印花
税,信托证书本身需要在从其它金融辖区向 BVI 转
换或创建终身的 BVI 信托(单纯信托和专属慈善信
托除外)时缴纳总共为200美元的税款。补充文件、

向现有信托增加地产证书或契约证书副本等无需

缴税。

Q4 为中国和亚洲客户进行财富规划时您遇到的

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最大问题和挑战是什么?您和您的辖区为此提出的 Q3 In terms of cost, how does the cost of a setting up a trust in your
解决方案是什么? jurisdiction compare to other jurisdictions?

衡力斯在帮助亚洲高净值人士和家族办公室设立 The BVI offers a tax neutral position with no estate, gift or income
BVI 信托方面的经验非常丰富,遇到的问题主要来 taxes for individuals or companies in the BVI. So there is no issue of
自于财富保护和传承规划。中国客户对离岸信托尤 double taxation in multi-jurisdictional wealth management structures.
其 感 兴 趣,因为中国 现在 的 法 律 法 规在 基 于“一 个
物业,一个权力”的原则上运作,对向受托人转让的 Trusts are private arrangements which require no registration or filing
法定所有权方面有诸多不便。虽然如此,要劝说亚 and the cost of setting up a trust in the BVI is minimal. No taxes are
洲客户把他们的资产向第三方受托人转让确实是 payable in respect of trusts created in the BVI which are governed
一个挑战,因为受托人不会对特定的信托财产采取 by BVI law on the basis that none of the beneficiaries is resident in
相同的管理或投资方法,尤其重要的是,因为受托 the BVI, the trust assets do not include land in the BVI and that the
人通常来说需要担任确保信托资产不贬值的卫士 trustees do not, in their capacity as trustees, carry on any business or
角色。 trade within the BVI.

BVI 信托以最佳 VISTA 信托来提供最佳解决方案, Although no stamp duty is payable in relation to trust instruments
这一方案增加了一个由受托人拥有的来持有资产的 created for the benefit of beneficiaries resident outside of the BVI,
控股公司的层面。信托资产的管理和控制由公司的 a sum of US$200 duty is payable on instruments which change the
董事会决定,董事会成员通常为授予人,委托人的 proper law of a trust from another jurisdiction to the BVI or which
家庭成员或受信任的顾问等。受托人不能对受保护 create lifetime BVI trusts (bare trusts and exclusively charitable
的信托资产的管理进行干预(除非在极端情况下)。 trusts are exempt). No duty is payable in respect of supplementary
VISTA 信托因此在家族生意或公司在牵涉到传承管 documents, instruments adding property to existing trusts or
理时而变得非常有用。 counterparts/duplicates.

Q5 贵辖区的信托法方面有否新,需要投资者注 Q4 What are some of the biggest issues & challenges you come
意的更新? across when planning for Chinese or Asian clients in general? What
are the solutions that your jurisdiction provides for these issues?
BVI 信托受托人法案最近的一次修改是在2013年,
修正 案引入了更 多的灵 活 性。总体 来 说,在 2013 年 Harneys have vast experience assisting Asian HNWIs and family offices

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in structuring BVI trusts to address concerns such as preservation
of wealth and succession planning. Offshore trusts are particularly
attractive to Chinese clients since the current legal and regulatory
systems in China operate on the principle of "one property, one right",
which creates difficulties in preserving assets by way of transfer of legal
ownership to trustees. However, it is often a challenge to persuade
Asian clients to transfer their assets to third party trustees, as trustees
may not share the same management or investment approach to
specific trust assets, not least because trustees are generally required
to act prudently in safeguarding the value of trust assets.

The BVI offers the best solution by introducing VISTA trusts, which
adds a layer of holding company owned by the trustees to hold the
assets. Management and control of trust assets lie with the board
of directors of the company who are often the settlors, their family
members or trusted advisers. The trustees cannot interfere in the
management or investment of the underlying trust assets (except
in extreme circumstances). VISTA trusts are therefore particularly
useful when family business or corporations are involved in succession
planning.

Q5 Are there any recent developments in trust law in your
jurisdiction that investors should be aware of?

5月16日后 设 立的信 托,时限 最高从100年增加到 The BVI Trustee Act was last amended in 2013 to introduce more
了360年(除无限期的慈善信托或目的信托之外)。 flexibility in BVI trusts. Generally, the maximum trust period has been
VISTA信托和私人信托公司(PTC)也做了重要改动。 increased from 100 to 360 years for trusts established after 16 May
2013 (except charitable or purpose trusts which may exist indefinitely).
BVI 信托和 VISTA 信托不同,但现在可以在其中一 Key changes have also been made to the use of VISTA trusts and
个受托人是 PTC 或是一个信托许可证持有者的情 private trust companies (PTCs).
况下转换成 VISTA 信托(在特定的条件下),这意味
着个人或非 BVI 公司能成为协作受托人。VISTA 信托 BVI trusts which are not VISTA trusts may now be converted into VISTA
证书的声明书可以要求特定的法律规定得以取消、 trusts (subject to certain conditions) as long as one of the trustees is a
暂停或由个人或委员会成员之一指示的特定事件而 PTC or a trust license holder, which means that individuals or non-BVI
触发。这让 VISTA 信托能够被量身定做。除了作为 companies can be co-trustees. Declarations in VISTA trust instruments
VISTA 信托的受托人角色外,PTC 现在也可以 成为 may state that certain aspects of the statutory regime be revoked,
BVI 目的信托的受托人,且“被指定人员”作为目的 suspended or triggered by specific events or by a directions from
信托受托人的定义也有所改变。 an individual or committee. This allows VISTA trusts to be tailored.
Apart from acting as trustees of VISTA trusts, PTCs may now act as
上述只是 BVI 信托制度的最新更新,BVI 信托制度 trustees of BVI purpose trusts too and changes have been made to the
一如既往地为投资者提供友好和灵活的财富管理 definition of "designated person" as trustees of purpose trusts.
选择。
These are just some of the changes recently made to the BVI trust
来源 / Contributed by:BVI Finance regime which continues to offer a variety of flexible and user-friendly
options for investors.

115Trusts, Foundations & Immigration Guide CHINA OFFSHORE

开曼群岛
Cayman Islands

Cayman

Member Contribution By Harney Westwood & Riegels

实体类型 概况 Type of Company General
Trust
信托

法律类型 普通法 Type of Law Common

建立信托所需时间 2到3天(会基于架构的复杂性以及 Our Time to Establish a Trust Minimum 2-3 days (may vary
背景调查所需的时间而改变) according to complexity and
Minimum Government Fees time taken to complete KYC
最低政府费用(不包括税收) 印花税40开曼元 (excluding taxation) requirements)

Stamp Duty CI$40.00

是否签订双重征税协定 否 Double Taxation Treaty Access No
永久所有权期限
150年,有个别例外,如 STAR 信托 Perpetuity Period 150 years, except for STAR trusts
均没有期限 where there is no limit

信托资产 Trust Assets

标准货币 美元 Standard Currency US $

允许币种 任何币种 Permitted Currencies Any
最低资产要求
大约100美元的象征性金额 Minimum Assets Required Nominal amount of generally
独立法人最低人数 USD100
公众可否查阅记录
受托人 Trustees

最少一个受托人(自然人或公司)。 Minimum Number If Individuals Minimum of one trustee
取决于 STAR 信托的特殊要求和一 (corporate or individual). Subject
些诸如特许互惠基金的特殊单位 to special requirements for STAR
信托,受托人可以是开曼群岛特许 trusts and certain types of unit
专业受托人,开曼群岛私人信托公 trusts which are licensed mutual
司,外国受托人公司或个人(无论 funds. Trustees can be licensed
哪里居民均可) Cayman Islands professional
trustees, Cayman Islands
private trust companies, foreign
corporate
trustees or individuals (wherever
resident)

否 Publicly Accessible Records No

会议地点 任何地方 Location of Meetings Anywhere

保全 Protector

是否允许 是 Permitted Yes

持有专业资格 可选 Professional Qualifications Held Optional

信托契书 Trust Deed

公众可否访问 否 Publicly Accessible No

账户 Accounts

准备要求 是 Requirements to Prepare Yes

审计要求 否 Audit Requirements No

公众可否访问账户 否 Publicly Accessible Accounts No

是否允许私人信托公司 其他 "Private Trust Companies Other
法定继承权 是 Permitted" Yes
不适用 Not applicable
Forced Heirship Rules

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行政特区:开曼群岛 Country: Cayman Islands
地区:加勒比 Region: Caribbean
货币:开曼群岛元 Currency: Cayman Islands Dollar (KYD)
语言:英语 Languages: English
所在时区:协调世界时-5 Time Zone: UTC -5
电话区号:1-345 Phone Code: 1-345
通讯设施:良好 Communications: Good

Introduction 简


开 曼 群 岛 是世界 领 先 的 国 际 金 融中 心之一,是 一 个 The Cayman Islands is one of the world's leading international financial
政治稳定的司法辖区,就共同基金、私人股权基金、 centres and is a politically stable jurisdiction that offers companies a
控股架构、结构性金融、保险公司和上市公司等业务 tax neutral platform for mutual funds, private equity funds, holding
为公司提供税收中立平台。 structures, structured finance, insurance companies and listing vehicles.

开 曼 群 岛 也 是 全 球 最 大 的50 家 银 行 的 所在 地,也 是 The Cayman Islands is also home to the world's 50 largest banks
专属自保 保 险 的 第 二大 离 岸 司 法 辖 区。世界上 大 约 and is the second largest offshore jurisdiction for captive insurance.
80% 的对冲基金都是在开曼群岛设立的。许多私人 Approximately eight out of ten of the world's hedge funds are set up in
股 权 基金 也 选 择 开 曼 群 岛,因 为 其 具有综 合 性 和 商 the Cayman Islands. Many private equity funds also choose the Cayman
业友好性的豁免有限合伙法。 Islands due to its comprehensive and business friendly Exempted
Limited Partnership Law.
开 曼 群 岛还 努力 满 足 透 明 度 的 要求。自动 交 换 信 息
协议由三部分 组 成 — —2010 年外 国 账 户纳 税 法 案、 The Cayman Islands has also endeavoured to meet the requirements
皇家属地和海外领土法案和共同申报准则 (CRS),开 of transparency. As a member of Automatic Exchange of Information
曼群岛作为自动交换信息协议成员,努力寻求打击逃 Agreements, which is made up of three regimes - the Foreign Account

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税 和 洗 钱 以 及个人 隐 私 和 保 密 的 权利 之 间 有 效 的 平 Tax Compliance Act 2010, the Crown Dependencies and Overseas
衡。已有超 过 100 个国家签订了 CR S,其中中国、俄罗 Territories and the Common Reporting Standards (CRS) - efforts have
斯 和 澳 大 利 亚 都 是 较 晚 的 签 订者,并 将 在 2018 年之 been paid to seek an effective balance between combatting tax evasion
前进行首次信息交换。 and money laundering and individual privacy and confidentiality rights.
More than a hundred countries have since subscribed to CRS, with
适合于: China, Russia and Australia being late adopters and due to undertake
财富管理、银行业、保险、基金管理、海运、航空、游艇、 first exchanges by 2018.
贸易金融、知识产权 / 许可、控股公司、电子商务、财
产所有权 Suitable for:
Wealth Management, Banking, Insurance, Fund Management, Shipping,
公司类型: Aviation, Yachting, Trading Financial, Intellectual Property/Licensing,
豁免公司、独立投资组合公司、有限责任公司、豁免 Holding Companies, E-commerce, Property Ownership
有限合伙企业、基金公司、外国公司、外国合伙企业、
经济特区公司 (SEZC) Vehicle Types:
Exempted Companies, Segregated Portfolio Companies, Limited
主要商务城区: Liability Companies, Exempted Limited Partnerships, Foundation
乔治城 Companies, Foreign Companies, Foreign Partnerships, Special Economic
Zone Companies (SEZC)
关系良好的国家 / 地区:
巴哈马、巴巴多斯、百慕大、伯利兹、加拿大、多米尼加、 Capital primary Business District:
印度、牙买加、蒙特塞拉特、圣基茨和尼维斯、圣卢 George Town
西亚、圣文森特和格林纳丁斯、特立尼达和多巴哥、
特克斯和凯科斯群岛、美国 Good Relationships:
Bahamas, Barbados, Bermuda, Belize, Canada, Dominica, India, Jamaica,
关系不佳的国家 / 地区: Montserrat, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the
缅甸、古巴、伊朗、朝鲜 ( 民主主义人民共和国 )、利 Grenadines, Trinidad and Tobago, Turks and Caicos Islands, United
比亚、索马里、苏丹、叙利亚 States

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Bad Relationships:
Burma, Cuba, Iran, Korea (Democratic People’s Republic of), Libya,
Somalia, Sudan, Syria

Tax Burden-Business:
No taxes, only stamp duty which is minimal

Tax Burden-Individual:
No taxes, only stamp duty which is minimal

Formation Cost:
US$3,500 – US$4,500

Formation Time:
3-5 business days

税务负担⸺企业: Maintenance cost:
除了小额的印花税,不征税 US$2,500 – US$3,500

税务负担⸺个人: Headline Tax Rates:
除了小额的印花税,不征税 CIT 0%, PIT 0%, VAT 0%

设立公司成本: Treaty Jurisdictions:
3,500-4,500美元 United Kingdom

设立公司需时: TIEA Jurisdictions:
3-5天 Argentina, Aruba, Australia, Belgium, Brazil, Canada, China, Curacao,
Czech Republic, Denmark, Faroe Islands, Finland, France, Germany,
设立公司费用: Greenland, Guernsey, Iceland, India, Ireland, Italy, Japan, Malta, Mexico,
2,500-3,500美元 Netherlands, New Zealand, Norway, Poland, Portugal, Qatar, Seychelles,
Saint Maarten, South Africa, Sweden, United Kingdom, United States of
总体税率 : America
企业所得税0%、个人所得税0%、增值税0%。

协议签订司法辖区:
英国

税务信息交换协议签订司法辖区:
阿根廷、阿鲁巴、澳大利亚、比利时、巴西、加拿大、
中国、库拉索岛、捷克共和国、丹麦、法罗群岛、芬兰、
法国、德国、格陵兰、耿西岛、冰岛、印度、爱尔兰、
意大利、日本、马耳他、墨西哥、荷兰、新西兰、挪威、
波兰、葡萄牙、卡塔尔、塞舌尔、圣马丁岛、南非、瑞典、
英国、美国

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司法辖区 Member Contribution 开曼群岛 Cayman Islands
JURISDICTIONS
Q&A





Q1 对希望向下一代传承资产的中国高净值人士 Q1 What are the key advantages of your jurisdiction in terms of
或 家 族(等)而 言,贵 司 法 辖 区在 隐 私 和 资 产 保 护 privacy & asset protection for a Chinese HNWI or Family (etc.) looking
方面有哪些核心优势? to succeed their assets to the next generation?

开曼群岛是具有悠久历史的国际信托机构的成熟 The Cayman Islands is a mature jurisdiction for international trusts
管辖区。开曼立法是专门为满足海外企业主和家庭 with a long history. Cayman legislation has been specifically designed
的动态需求而设计的,隐私和资产保护是两个关键 to meet the dynamic needs of overseas business owners and families,
考虑因素。 with privacy and asset protection being two key considerations.

开曼群岛作为建立信托以实现隐私和资产保护的 The key advantages of the Cayman Islands as an ideal jurisdiction in
which to establish trusts that achieve privacy and asset protection are
理想司法管辖区的主要优势如下: as follows:-

• 经济稳定、充满活力 ; • a stable and buoyant economy;
• 政治稳定,民主的政府 ( 英国海外领土 ); • a politically stable and democratic government (British overseas
• 监管开曼金融服务业的坚实监管框架 ;
• 私人信托无需注册 ; territory);
• 信托登记不向公众开放 ; • a solid regulatory framework overseeing the Cayman financial
• 保护客户免受外国监管机构和法院信息要求的具
services industry;
体立法 ; • no registration requirements for private trusts;
• 只要受托人不参加外国诉讼,开曼受托人不受外 • the Register of Trusts is not available to the public;
• specific legislation protecting clients from requests for information
国判决的约束 ;
• STAR信托允许有特殊目的的信托(例如经营企业, from foreign regulatory bodies and courts;
• Cayman trustees will not be bound by foreign judgments as long as
为家庭成员的教育/ 婚姻提供资金等 ),并且没有

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永久期限 ; the trustee does not join the foreign litigation;
• 客户还可以建立自己的私人信托公司 (PTC),以保 • STAR Trusts permit trusts for a special purpose (e.g. to run a business,

留对受托人的控制权。 to provide funding for education/marriage of family members, etc.),
and have no perpetuity period; and
Q2 成本方面,在贵司法辖区设立信托/基金会和 • clients can also establish their own private trust company (PTC) to
其它辖区相比有什么不同?如果成本更高,您能为 retain control over the trustee.
客户提供的附加价值是什么?
Q2 In terms of cost, how is the cost of a setting up a trust/
在开曼群岛建立信托的成本远低于香港和新加坡 foundation in your jurisdiction compare to other jurisdictions? If it's
等其他受欢迎的司法管辖区。对于私人信托基金来 more expensive, what is the additional value that a client receives for
说,没有地 方 税 收 或 注 册 费。特 别 是,建 立一 个标 this?
准的 STAR 信托的成本是非常有限的,也是可以管
理的。 The cost of establishing a trust in the Cayman Islands is much lower
than in other popular jurisdictions such as Hong Kong and Singapore.
开曼群岛长期以来一直在促进其信托业务,因此其 There are no local taxes or registration fees for private trusts. In
信托结构被设计成非常有效和具有成本效益。 particular, the cost of establishing a standard STAR Trust is quite
limited and manageable.
Q3 总体来说,在为中国或亚洲客户进行财富规划
的时候,您遇到的最大问题和挑战有哪些?贵辖区 The Cayman Islands has long been promoting its trust business and
为这些问题提出的解决方案有什么? accordingly its trust structures have been designed to be extremely
efficient and cost effective.
在中国 和 其他 亚 洲 国 家,从 历史 上看,信 托 公司 提
供的真正优势难以得到认可,而且人们特别担心, Q3 What are some of the biggest issues & challenges you come
一旦信托公司转入信托公司,它们可能缺乏对资产 across when planning for Chinese or Asian clients in general? What are
的控制权。 the solutions that your jurisdiction provides for these issues?

最大的挑战之一是,中国或亚洲客户往往需要离岸 In China and other Asian countries, there have historically been
信托来实现多种目的,包括 :- difficulties with appreciating the true advantages offered by trusts, as
well as specific concerns about a potential lack of control over assets
• 在中国经营家族企业 ; once they have been transferred into a trust.
• 同时保留对此类业务的控制权 ;
• 实现继任计划、资产保护和隐私保护。 One of the biggest challenges is that Chinese or Asian clients often
require offshore trusts to achieve multiple purposes, including:-
在开曼群岛可以找到解决这些问题的办法,在那里
灵活的开曼法律制度使我们能够建立信托以实现 • holding their family businesses located in China;
这些目标。我们可以为每个客户定制计划,以满足
客户的具体需求。

开曼群岛提供了广泛的信托解决方案,对中国的高
净值人士尤其具有吸引力,他们寻求有效的资产保
护和家族财富的继承解决方案,尤其是在经营业务
方面。

Q4 贵辖区法律中有哪些特点是这个司法辖区的
信托/基金会成为吸引投资者的最大特点?

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开曼信托具有其他司法管辖区不一定具备的以下 • retaining control over such business in the meantime; and
特征 : • achieving succession planning, asset protection and privacy.

• 税务中立管辖区 ; Solutions to these issues are available in the Cayman Islands, where
• 有大量高质量的服务供应商 ; 包括律师事务所、会 the flexible Cayman legal regime enables us to structure the trusts to
achieve these goals. We can customise plans for each client to meet
计师事务所、信托公司和银行 ; the client’s specific needs.
• 最高司法能力的快速解决争端 ;
• 财产授予人可以保留对信托的重大权力,而不影 The Cayman Islands offers a wide range of trust solutions which
are especially appealing for Chinese HNWs looking for effective
响信托的有效性 ; asset protection and succession solutions for their family’s wealth,
• 客户可以很容易地建立私人信托公司 (PTC) ( 不需 particularly concerning operating businesses.

要自己的信托许可证就可以作为开曼信托的受托 Q4 What are some of the major features of the law that make
人 ) 作为受托人 ; the trust/foundation in your jurisdiction particularly attractive to
• 信托保护者得到认可; investors?
• 可以设立信托来持有企业,但企业的管理仍可由
财产授予人控制,不受受托人的监督或干预 ; Cayman trusts have the following features that other jurisdictions do
•STAR 信托可永久成立,使信托无受益人的目的 ; not necessarily have:
• 保留权力信托使客户能够保留与信托管理相关的
广泛权力 ; • a tax neutral jurisdiction;
• 严格的资产保护规则,其中开曼受托人不受外国 • the availability of a wide range of top quality service providers;
判决的约束,除非他们已向外国司法管辖区提交 ;
• 信托公司不向公众开放搜索,从而实现隐私和机 including law firms, accountants, trust companies and banks;
密性。 • judiciary of the highest calibre for fast-track dispute resolution;
• the settlor may retain significant powers over the trust without
如上所述,开曼群岛有向中国高净值人士提供定制
结构的良好记录,这使他们能够在不放弃对家族财 affecting its validity;
富的有效控制和管理的情况下,从信托的经典优势 • clients may easily set up a PTC (which does not require its own trust
中获益。开曼群岛将继续更新和完善其法律,以确
保自己仍处于离岸信托世界的前沿,并在中国等不 license to act as trustee of a Cayman trust) to act as the trustee;
断增长的市场上继续受欢迎。 • trust Protectors are recognised;
• trusts can be set up to hold businesses, the management of

which can still be controlled by the settlor(s) with no oversight or
intervention by the trustees;
• STAR Trusts can be set up in perpetuity enabling the trust to be for a
purpose with no beneficiaries;
• Reserved Powers Trusts enable clients to retain a wide range of
powers in relation to the administration of a trust;
• strong asset protection rules under which Cayman trustees are not
bound by foreign judgments unless they have submitted to the
foreign jurisdiction; and
• trusts are not open to search by the public thus achieving privacy
and confidentiality.

As stated above, the Cayman Islands has an established track record
of offering bespoke structures to Chinese HNWs, which allow them to
benefit from the classic advantages of a trust without ceding effective

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Q5 贵辖区内是否有投资者需要知道的在信托和 control and management of the family's wealth. The Cayman Islands
基金会方面的法律更新? will continue to update and refine its laws to ensure that it remains at
the cutting edge of the offshore trust world and continues to increase
开 曼 基金 会 公司 法 于2017年 4月生 效。对于 那 些寻 in popularity in growing markets, such as China.
求信托之外的选择的客户,特别是在民法管辖区,
基金会公司将更容易在客户的本地司法管辖区得到 Q5 Are there any recent developments in trust/foundation law in
认可,并可用于持有家族财富和企业。如有需要,管 your jurisdiction that investors should be aware of?
理基金会公司的个人可以参照现有家族企业的董事
会。受益人享有不同权利的能力在资产保护方面也 The Cayman Foundation Companies Law came into effect in April 2017.
非常有用。此外,基金会公司是持有风险较高、多元 For those clients who are seeking an alternative to trusts, in civil law
化程度较低的资产的理想公司,因为有兴趣的人对 jurisdictions particularly, the foundation company will be more easily
基金会公司负有责任,而不是对任何潜在受益人。 recognised in the home jurisdiction of the client, and can be used to
hold family wealth and businesses. If desired, individuals in control
来源 / Contributed by:Kristy Calvert, Partner & of a foundation company can mirror the board(s) of existing family
Chief Representative - Shanghai Representative enterprises. The ability for beneficiaries to have different entitlements
Office, Harney Westwood & Riegels will also be very useful for asset protection purposes. Additionally, the
foundation company is ideal for holding higher-risk, less diversified
assets, as interested persons will owe their duty to the foundation
company, and not to any potential beneficiaries.

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尼维斯
Nevis

Nevis

Member Contribution By Nevis Investment Promotion Agency

概况 General

实体类型 信托 Type of Entity Trusts
法律类型 1994 年修正 版 尼 维 斯 国 际 信 托 免
建立信托所需时间 除条例 Type of Law Nevis International Exempt Trust
最低政府费用(不包括税收) 24小时 Ordinance, 1994, as amended
Our Time to Establish a Trust
是否签订双重征税协定 250美金 Minimum Government Fees Twenty four (24) hours
(excluding taxation)
国外收入课税 Two hundred fifty United States
圣基茨和尼维斯联邦已与二十四 Dollars (US$250)
(24)个国家签署税务信息交换协 Double Taxation Treaty Access The Federation of St. Kitts &
Nevis has signed Tax Information
议(税收信息交换协议) Exchange Agreements (TIEAs)
with twenty four (24) countries
无 Taxation on Foreign Income
None

信托资产 Trust Assets

标准货币 东加勒比元 Standard Currency East Caribbean Dollars (XCD)

允许币种 任何币种 Permitted Currencies Any currency
最低资产要求
以信托方式持有的资产没有最低 Minimum Assets Required There is no minimum monetary
独立法人最低人数 金额,但信托必须有一个主体。 amount for assets held upon
公司法人最低人数 trust, but the trust must have a
是否要求有当地受托人 corpus

受托人 Trustees

1人,必须是圣基茨尼维斯律师 Minimum Number if Individuals One (1), who must be a Saint Kitts
Nevis attorney
1人, 这可能是一个尼维斯公司, Minimum Number if a Body
尼维斯企业法人, 尼维斯有限责 Corporate One (1), which may be a Nevis
任公司或多种形式基金会 Company, a Nevis business
corporation, a Nevis limited
liability company or a Multiform
Foundation

是 If Local Trustee Required Yes

公众可否查阅记录 否 Publicly Accessible Records No

会议地点 任何地方 Location of Meetings Anywhere

保全 Protector

是否需要 否,只有目的信托才需要 Required No, only for purpose trusts

持有专业资格 否 Professional Qualifications Held No

信托契书 Trust Deed

公众可否访问 否 Publicly Accessible No

账户 Accounts

准备要求 是 Requirements to Prepare Yes

审计要求 否 Audit Requirements No

公众可否访问账户 否 Publicly Accessible Accounts No

其他 Other

法定继承权 否 Forced Heirship Rules No

是否允许迁册 不适用 Change in Domicile Permitted N/A

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司法辖区:尼维斯 Country: Nevis
所属地区:加勒比 Region: Caribbean
官方货币:东加勒比元 Currency: East Caribbean Dollar (XCD) (EC$)
官方语言:英语 Languages: English
所属时区:UTC-4 Time Zone: UTC -4
电话区号:+1869 Phone Code: +1869
通讯设施:极佳 Communications: Very Good

Introduction 简


尼维斯是政治独立的圣基茨和尼维斯联邦的一部 Nevis is a part of the politically independent St Kitts and Nevis
分。自1984年以来,尼维斯一直是声誉卓著的国际金 Federation. Nevis has been a well-regarded International Finance Centre
融中心。尼维斯在一定程度上享有联邦的自主权,并 since 1984. Nevis enjoys a certain level of autonomy from the Federation
已 提 出立 法,支 持 其 提 供 广泛 的 财 富 管 理 和 继 承 规 and has introduced legislation which supports its offering of a broad
划工具。在尼维斯做生意有很多好处。 range of wealth management and succession planning tools. There are
many advantages of doing business in Nevis.
尼维斯的优势所在
• 独立司法辖区 Advantages of Nevis
• 所得税、预提税、赠与税、遗产税和继承税都免税
• 稳定的政治和安全的经济环境 • Independent jurisdiction
• 高度发展的金融服务行业 • Exemption from income, withholding, gift, estate and succession
• 基于英国法律的普通法法律体制
• 高度发达的专业服务基础设施 taxes
• 极佳的通讯设施 • Stable political environment and secure economy
• 通往北美和欧洲的便利空中航路 • Well-developed financial services industry
• Common law legal system based on English law
• Well-developed professional infrastructure

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• 没有外汇管制
• 投资者可享有公民权计划

税收
尼维斯商务公司 (IBCs) 和有限责任公司 (LLCs) 免除
所有当地 税 收,包 括 收 入、预 提、资本 利 得 税、印 花
税 和 其他 费 用 或 税 收,这 些费 用 或 税 收 是 基 于 来自
尼维斯以外或与尼维斯以外活动有关的收入或资
产。

隐私和信息披露
受益所有人、股东 / 成员、董事 / 经理及高级人员的
资料,可通过自愿备案方式披露。但是,在其他情况
下,这 些 信 息不 会 被 提 交 到 公 众可 以访 问 的 任 何 注
册中心。尼维斯仍然致力于所有国际透明度标准,并
在这方面被经合发组织评为“大体上遵守”。

资金的转移 • Excellent telecommunications system
在 尼 维 斯 没有货币兑 换 或 资 金 转 移 控 制。根 据 所 得 • Easy air access to North America and Europe
税法,对非居民征收15% 的预提税。股利、利息、特 • No foreign exchange restrictions
许权使用费和利润的转让,除代扣代缴、不征收资本 • Citizenship programs are available for investors.

利得税外,不需要政府批准。

政治制度 Taxation
圣 基 茨 和 尼 维 斯 联 盟 是 一 个 君 主 立 宪 制 国 家,拥 有
韦斯特明斯特式的议会。它于1983年从英国独立。 Nevis Business Corporations (IBCs) and Limited Liability Companies (LLCs)
are exempt from all local taxes, including income, withholding, capital
圣基茨和尼维斯是加勒比共同体和东加勒比国家组 gains taxes, stamp duties and other fees or taxes based upon income
织的成员,在联合国有自己的代表。 or assets originating outside of Nevis or in connection with activities
outside of Nevis.

法律体系 Privacy and Disclosure
法律体系以英国普通法为基础。 Information about beneficial owners, shareholders/members, directors/
managers and officers may be disclosed through voluntary filings.
适用于 : However, in other instances the information is not filed with any Registry
航空,游艇,控股公司,财产所有权,任何法律目的 accessible to the public. Nevis remains committed to all international
standards of transparency and has been rated "largely compliant" by
离岸工具种类: the OECD in this regard.
有限责任公司,国际商务公司,信托,基金会
Transfer of Funds
资本主要营商区域 : There are no currency exchange or transfer of funds controls in Nevis.
查尔斯顿 There is a 15% with-holding tax for non-residents according to the
Income Tax Act. The transfer of dividends, interests, royalties and profits
do not require the approval of government except for the payment of
with-holding tax and there is no capital gains tax.

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税务负担-商务 : Political System
很轻 The Federation of St Kitts and Nevis is a constitutional monarchy with a
Westminster-style parliament. It became independent from the United
税务负担- 个人 : Kingdom in 1983.
很轻
St Kitts and Nevis is a member of the Caribbean Community (CARICOM)
总体税率 : and the Organization of Eastern Caribbean States (OECS), and has its
企业所得税 (CIT)( 当地公司33%),个人所得税 (PIT) 为 own representation at the United Nations.
0%,增值税 (VAT) 为10% 和17%
Legal System
协议签订辖区: The legal system is based on the English Common Law.
安提瓜和巴布达、蒙特塞拉特、伯利兹、多米尼加、
格林纳达、圭亚那、牙买加、摩纳哥、圣卢西亚、圣 Suitable for:
文森特和格林纳丁斯、瑞士圣马力诺、特立尼达和多 Aviation, Yachting, Holding Companies, Property Ownership, any legal
巴哥、阿拉伯联合酋长国。 purpose

税收信息交换协议签订辖区: Vehicle Types:
阿鲁巴,澳大利亚,比利时,加拿大,库拉索,丹麦, Limited liability companies, IBCs, trusts, foundations.
法罗群岛,芬兰,法国,德国,格陵兰,根西岛,冰岛,
印度,爱尔兰,列支敦士登,荷兰,新西兰,挪威,葡 Capital primary business districts:
萄牙,南非,圣马丁岛,瑞典,英国。 Charlestown

Tax Burden - Business:
Very light

Tax Burden - Individual:
Very Light

Headline tax rates:

Corporate Income Tax (CIT) (resident companies 33%), Personal Income
Tax (PIT) 0%, Value Added Tax (VAT) 10% and 17%

Treaty Jurisdictions (Double Taxation Treaties):

Antigua and Barbuda, Montserrat, Belize, Dominica, Grenada, Guyana,
Jamaica, Monaco, Saint Lucia, Saint Vincent and the Grenadines, San
Marino, Switzerland, Trinidad and Tobago, United Arab Emirates.

TIEA Jurisdictions:

Aruba, Australia, Belgium, Canada, Curacao, Denmark, Faroe Islands,
Finland, France, Germany, Greenland, Guernsey, Iceland, India, Ireland,
Liechtenstein, Netherlands, New Zealand, Norway, Portugal, South
Africa, Sint Martin, Sweden, United Kingdom.

131Trusts, Foundations & Immigration Guide CHINA OFFSHORE

司法辖区 Member Contribution 尼维斯 Nevis
JURISDICTIONS
Q&A





Q1 在希望向下一代传承资产的中国高净值人士 Q1 What are the key advantages of your jurisdiction in terms of
或 家 族(等)的 隐 私 和 资 产 保 护 方 面,贵 司 法 辖 区 privacy & asset protection for a Chinese HNWI or Family (etc.) looking
的优势有哪些? to succeed their assets to the next generation?

尼维斯有极具吸引力和先进的金融服务业 , 包括国 Nevis has a very active and progressive financial services sector.
际信托、国际商务公司、基金会、有限责任公司、专 It offers financial services products such as international trusts,
属保 险 和 分 保 公司,以 及 国 际 银 行业 务,可 以被 用 international business companies (IBCs), foundations, limited
作财富管理、资产保护和投资等目的。尼维斯以它 liability companies (LLCs), captives and reinsurance companies, and
31年来的丰富经验和成为首选的离岸司法辖区而感 international banking which can be used for wealth management,
到骄傲;它已在业界享有高效和超高质量的服务声 estate planning and investment purposes. Nevis prides itself as the
誉。尼维斯司法辖区致力于经合组织和 FATF(金融 jurisdiction of choice with over 31 years of experience; it has developed
行动特别工作组)推行的国际标准方面的合规,同 a reputation for efficiency, and exceptional service. The Jurisdiction is
时不牺牲客户享有隐私和保密性的权利。 committed to compliance with international standards promoted by
the OECD and FATF without sacrificing our clients’ right to privacy
Q2 价格方面,在贵司法辖区设立信托/基金会和 and confidentiality.
其它辖区相比有什么不同?如果价格更高,您能为
客户提供的附加价值是什么? Q2 In terms of cost, how is the cost of setting up a trust/foundation
in your jurisdiction compare to other jurisdictions? If it's more
在尼维斯成立一个公司实体迅捷而便利。尼维斯信 expensive, what is the additional value that a client receives for this?
托创建方面的费用,和其它领先的著名国际金融中
心相比,极具竞争力。寻求企业服务提供商和专业 Setting up an entity in Nevis is prompt and hassle-free. Costs in
团队的意见,将帮助客户建立最务实的架构来满足 relation to the creation of trusts in Nevis are very cost effective and
其在财富管理上的个性化需求。 competitive with those in other leading reputable International

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司法辖区
JURISDICTIONS

Q3 信 托 和 基金 会 是 否是 贵司 法 辖区 的 首选 架 Finance Centers. Seeking the advice of corporate providers and their
构?您为什么会这样认为?您是否预计这一现象在 teams will assist the client in setting up the most practical structure
未来会有所变化? to meet the needs of their wealth portfolio.

客户选择尼维斯的原因在于它在财富管理和资产 Q3 Are trusts or foundations in your jurisdiction the preferred
保护方面的竞争力。我们信托法中对资产的众多保 structure for clients? Why do you believe that is? Do you expect any
护的特点让它成为客户的首选架构。例如,尼维斯 changes in that preference in the future?
国际豁免信托法规规定国际信托在委托人所在国、
公司成立和所在地或居住地内,不能由于特留份继 Clients consistently choose Nevis for its competence in wealth
承权的规定而被声明为无效、可撤销或不成立。此 management and succession planning. Many features of our trust
外,除非特殊情况,反永久所有权规则方面的规定 law make it the preferred structure for clients. Under the Nevis
并 不 适 用 于 国 际 信 托;国 际 信 托 应 该 有 无 限 有 效 International Exempt Trust Ordinance for instance, an international
期。 trust cannot be declared void, voidable or defective by reason of
any forced heirship rules of the settlor's domicile, residence, place
也有针对信托方面的保密性法规。通过国际信托注 of incorporation, formation or establishment. Additionally, the rule
册的维护,它只记录国际信托的名称和设立日期, against perpetuities does not apply to an international trust unless
且不会成为一个会接受检查的公众性文件。虽然信 otherwise provided in the trust instrument. The Nevis International
托意欲成为一个首选架构,尼维斯也有一个极佳的 Exempt Trust Ordinance also provides for there to be confidentiality
基金会法。该法在制定方面具有极大的创新力,因 with respect to the trust. Though an international trust register is
为它允许基金会具有多种形式。处于监管目的,这 maintained, it only records the name of the international trust, the
此基础上建立的基金会可以采取标准基金会或信 name of trustees and the date of settlement and is not a public
托、公司、有 限 责 任 公司 或 合 伙 制 的 形式。该 法 也 document available for inspection. Although the trust tends to
允许成立新实体,也可以让现有的外国基金会、外 be the preferred structure, Nevis also has an excellent Multiform
国和本地实体转变为一个多种形式的基金会形式。 Foundations law. The Multiform Foundations Ordinance –Cap
这些条款允许基金会作为实体的进出尼维斯的动 7.08 is quite innovative in its approach to the law since it allows a
态特征,并给予创始人一个极为有价值的资产保护 foundation to assume many forms. For administrative purposes,
工具。我们预计多形式基金会法将在不久的将来吸 multiform foundations established thereunder may assume the form
引新 公司 的 进 驻,因为 基金 会 作为 一 个概 念,对 中 of a standard foundation or a trust, a corporation, a limited liability
国客户来说是更有吸引力的。 company or a partnership. The Multiform Foundations Ordinance
allows the establishment of new entities and also enables existing
Q4 总体来说,在为中国或亚洲客户进行财富规划 foreign foundations, foreign and domestic entities to convert into a
的时候,您遇到的最大问题和挑战有哪些?贵辖区 multiform foundation. These provisions allow for the mobility of the
为这些问题提出的解决方案有什么? foundations as an entity into and out of Nevis and give the founder an
extremely valuable succession planning tool.
信 托 这一 概 念 正 越 来 越 和 中 国 对圣 基 茨 和 尼 维 斯
联邦的对外投资产生关系。随着中国继续对传承规 Q4 What are some of the biggest issues & challenges you come
划的关注,他们会考虑尼维斯多形式基金会和信托 across when planning for Chinese or Asian clients in general? What are
作为他们财富管理规划的组成部分。一个多形式基 the solutions that your jurisdiction provides for these issues?
金会对客户和来自民法国家的专业中介机构来说是
具有很大吸引力的,因为这对他们来说是一个熟悉 The concept of the trust is becoming increasingly relevant with
的法律概念。该法整合了民法和普通法中的概念, growing Asian outbound investment into the Federation of St. Kitts
能为客户提供公司和信托法中无法提供的,具有一 and Nevis. As the Chinese continue to consider their options for
定水平的安全和保密性。 succession planning, it is envisaged that they will consider Nevis
multiform foundations suitable to their management planning
and succession planning strategies. A multiform foundation is very

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Q5 贵辖区内是否有投资者需要知道的在信托和
基金会方面的法律更新?

尼维斯一如既往,成为一个享誉卓著的创新力和实
用性兼顾的司法辖区。更新后的《尼维斯国际豁免
信托法规》很快就会颁布。我们预计信托法规将会
被用来保证尼维斯公司的所有权和维持合法的保
密性。新法将加大信托在资产保护方面的力度。它
还将法规在跟上金融服务行业的国际趋势和标准
上进行更新和使之更加现代化。比如说,这一创新
和领先的资产保护工具将让司法辖区允许有夫妻
共同物权信托的直接信托和法定租赁权。

上述和其它众多特点将为债权人和委托人提供更
大的保 护,同时又从 监管的角度提供更大的灵活
性。更新后的信托法将在应对第三方责任方面更加
高效,同时允许委托人在他们的有生之年保持酌情
权益。

attractive to clients and professional intermediaries from civil law
countries since it is likely to be a familiar legal concept. The Multiform
Foundations Ordinance – Cap 7.08 combines the concepts found
in civil law and common law and can provide clients with a level of
security and privacy which does not exist in corporate and trust law.
By offering clients in Asia a more familiar vehicle, Nevis is likely to
attract more business and to be regarded as more customer friendly
than other common law jurisdictions which do not offer the same
flexibility.

Q5 Are there any recent developments in trust/foundation law in
your jurisdiction that investors should be aware of?

Nevis continues to be a highly regarded jurisdiction at the forefront of
innovation and practicability. The revised Nevis International Exempt
Trust Ordinance will be enacted shortly. We anticipate the trust
ordinance will be used to preserve legitimate confidentiality for both
settlors and beneficiaries, while offering enhanced provisions that
will modernize succession planning. The new law will keep pace with
international trends and standards in the trust industry making Nevis
even more competitive with similar jurisdictions.

来源:尼维斯投资促进局
Contributed by Nevis Investment Promotion Agency

134 | 9th Annual



巴拿马
Panama

Panama

Member Contribution By CLD Legal

概况 General

实体类型 公司、私人基金会 Type of Company Corporations, Private
法律类型 Foundations
民法
建立信托所需时间 Type of Law Civil Law
公司和 私 人 基 金 会3-10个工作日
最低政府费用(不包括税收) ( 可能根据复杂程度和完成“了解 Our Time to Establish a Trust Corporations and Private
是否签订双重征税协定 你的客户”要求所需的时间而有所 Foundations 3-10 business
不同 ) Minimum government fees days (may vary according to
(excluding taxation) complexity and time taken to
公司每年300美元,私人基金会每 complete KYC requirements)
年400美元
Corporations $300 per year and
没有和中国签订 Private Foundations $400 per
year

Double Taxation Treaty Access Not with PRC

永久所有权期限 无限制 Perpetuity Period No limit

信托资产 Trust Assets

标准货币 美元 Standard currency US$

允许币种 任何 Permitted currencies Any
最低资产要求
对于公司来说没有最低限额,对于 Minimum Assets Required For companies there is
独立法人最低人数 私人基金会来说最低限额是1万美 no minimum, for private
公众可否查阅记录 元 foundations the minum is
会议地点 $10,000
受托人
Trustees
如属个人或公司,则最少须有3名
董事; 对于私人基金会,如果是公 Minimum Number If Individuals For companies there is a
司的话,3个人或者1个人 Publicly Accessible Records minimum of 3 directors
required, not withstanding
对于公司只适用于董事; 对于私人 if they are individuals or
基金会适用于创始人和理事会成 companies; For Private
员 Foundations, 3 individuals or 1 if
its a company
任何地方
For companies only the
directors; for private foundations
the founder and the council
members

Location of Meetings Anywhere

保全 Protector

是否需要 可选 Required Yes
持有专业资格
Professional Qualifications Held Optional

公众可否访问 信托契书 Publicly Accessible Trust Deed
不 No

账户 Accounts

准备要求 不 Requirements to Prepare Yes
审计要求 不
公众可否访问账户 Audit Requirements No

Publicly Accessible Accounts No

其他 Other

法定继承权 不接受 Forced Heirship Rules No
是否允许迁册
Change in Domicile Permitted Not applicable

138 | 9th Annual

司法辖区
JURISDICTIONS

司法辖区:巴拿马共和国 Country: The Republic of Panama
所在地区:中美洲 Region: Central America
官方货币:美元 (USD) Currency: United States Dollar (USD)
官方语言:西班牙语 Languages: Spanish
所属时区:UTC -5 Time Zone: UTC -5
电话区号:+507 Phone Code: +507
通讯设施:极佳 Communications: Excellent

Introduction 简


巴拿马共和国于1821年脱离西班牙宣布独立,并加入 The Republic of Panama became independent from the Spain in 1821
大哥伦比亚共和国。经过多年的忽视,巴拿马于1903 and united to the Great Colombia. After years of being put aside,
年 11月3日宣 布 脱 离大哥 伦 比 亚 共 和 国,成 为 一 个 独 Panama seceded from the Great Colombia on November 3 of 1903 and
立的主权国家 ------ 巴拿马共和国。 the Republic of Panama was born as an independent and sovereign
country.
巴 拿 马 约 有人口410万。官 方语 言为西 班 牙 语,但 英
语的使用十分广泛,大多数人都听得懂英语。巴拿马 The population is approximately 4,1 Million. The official language is
的 华人群 体 较 大,迄今已 有 160 多年 的历史。首 都为 Spanish, although English is widely spoken or at least understood and
巴拿马城,拥有多个国际机场和港口设施,往来便利, there is a large Chinese community established in Panama for over
交通发达。巴拿马的气候特征属于热带气候。 160 years. The capital is Panama, there are a number of international
airports with good connections, and there are excellent port facilities.
巴 拿 马 共 和 国 是 拉 丁 美 洲 少 数 拥 有 投 资 级 评 级(智 The climate is tropical.
利、墨西哥、巴西和秘鲁)的光荣成员国之一。国际
评级机构惠誉评级公司于2010年3月23日将巴拿马评 The Republic of Panama is a proud member of a select group of Latin
为 BBB- 级,前景良好。自2010年起,巴拿马的投资级 American countries (Chile, Mexico, Brazil and Peru) that have Investment

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JURISDICTIONS

评级一直得以保持,最新的评级为:标准普尔评级公 Grade. On March 23, 2010, Fitch Ratings granted Panama the rating of
司对巴拿马的评级为 BBB,前景稳定。穆迪评级公司 BBB- with a positive perspective. Since 2010 the Investment Grade has
对巴拿马的最新信用评级为 Baa2,前景稳定。惠誉 been sustained every year, the latest ratings are: Standard & Poor's
评级公司对巴拿马的最新信用评级为 BBB,前景稳 credit rating for Panama stands at BBB with stable outlook. Moody's
定。 credit rating for Panama was last set at Baa2 with stable outlook. Fitch's
credit rating for Panama was last reported at BBB with stable outlook.
巴 拿 马 对外 来 投 资 毫 不 陌 生。西 班 牙人在 长 达 几个
世 纪 的 时 间内将巴 拿 马当 作 一 个 贸 易 和 物 流中 心。 Panama is no stranger to foreign investment. For centuries, the
在现代,巴拿马不仅仅是一个贸易和物流中心,也是 Spaniards used Panama as a trade and distribution center. On more
一 个 金 融中 心,一 个 适 合 建 立 跨 国 企 业区 域 办 事 处 modern times, Panama is not only used for trade and distribution, but
和其他业务的商务中心,更是一个旅游热点。 also as a Financial Center and a suitable jurisdiction to establish regional
offices for multinationals as well as other types of businesses and of
旅 游 业 是 另一 个机 会。巴 拿 马 非 常 重 视 对 旅 游 业 投 course, tourism.
资人的激励,其于 1994年颁布的《8号法令》中包含
了取消征收所得税以及用于旅游业的建筑材料、车、 Tourism is another area of opportunity. Panama has great incentives
船 和 其他 交 通 工具 的 进口 税 等。国 家 的 稳 定 以 及《8 for the investor in the Tourism Industry as set forth in Law 8 of 1994,
号法 令》提 供 的 激 励 政 策 吸引了大 量 的 酒 店 连 锁 产 ranging from exemptions in income tax, to exemptions in import
业,现如今有多个项目正在建造或已进入初期准备阶 duties for constructions materials, cars, boats and any other means of
段。其中大多数项目(如果不是全部)均位于巴拿马 transportation to be used in the tourism facility. The stability of the
城 的 太平洋沿岸以 及该 沿岸 的“干 拱”地 区,投 资 总 country, along with the incentives offered by Law 8 has attracted many
额达数亿美元。 hotel chains, which presently are either in the middle of construction
of or at least on the initial stages of their respective projects. Many, if
商业上,巴拿马也有很多机会,例如:科隆自由贸易 not most of these projects, are located on the Pacific Coast of Panama
区,巴拿马太平洋经济区,以及跨国公司地区总部特 City and the “Dry Arch” area of the Pacific Coast of Panama with
别体制等,除了税务激励政策外,最具有吸引力的还 investments totaling Hundreds of Millions of US Dollars.
有 对 特 定 税 务 的 减 免 以 及可 进 行业 务 的 多 样 性。事
Panama has many other opportunities for business, such as those
offered at the Colon Free Zone, the Panama Pacific Economic Area
and the special regime for Regional Headquarters of Multinational
Companies. All have tax incentives, but most notable, of course are
the exemptions of certain taxes and the multitude of businesses than
can be done, in fact, just concerning the special regime for Regional
Headquarters of Multinational Companies, it has attracted 146
companies from all over the world, including 3M, Johnson & Johnson,
Huawei, Maersk, Proctor & Gamble, Shanghai Zhenhua Heavy Industries
Co., Ltd. (ZPMC) to name a few.

Professional services are excellent. The shipping registry is presently the
number one in the world in terms of tonnage and number of vessels
registered.

The Republic of Panama has in force 17 Double Taxation Agreements
and 9 Tax Information Exchange Agreements (TIEAs). Furthermore,
the Republic of Panama also signed the CRS Multilateral Competent
Authority Agreement (MCAA).

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实上,仅跨国公司地区总部特别体制而言,就吸引了 Suitable for:
全球146个企业的进驻,其中包括,3M公司、强生公司、 Wealth Management, Banking, Shipping, Aviation, Yachting, Intellectual
华为公司、马士基集团、宝洁公司、上海振华重工 ( 集 Property/Licensing, Holding Companies.
团 ) 股份有限公司。
Vehicle Types:
专业服务发达。从船舶登记吨位和数量上说,海运登 Corporations, limited liability companies, private interests foundations,
记目前在世界排名第一。 trusts.

与巴拿马共和国签署《双重征税协定》和《税务信息 Capital Primary Business Districts:
交 换 协 议》(TIEAs)的 国 家 总 数 分 别 有 17个 和 9 个。 Panama
另外,巴 拿 马还 签 署了 CRS《多边 主 管当局间 协议》
(MCAA)。 Tax Burden - Business:
25% on the net income when operating in Panama and receiving
适合类型: Panamanian source income.
财富管理、银行业务、船运、航空、游艇、知识产权 /
许可、控股公司。 Tax Burden - Individual:
15%-25% on the net income when operating in Panama and receiving
离岸工具种类: Panamanian source income.
股份有限公司、有限责任公司、私人利益基金会、信
托。 Headline Tax Rates:
CIT 25%, PIT 15-25%, VAT 7.5%
资本主要业务区:
巴拿马城 TIEA Jurisdictions:
Canada, Denmark, Faroe Islands, Finland, Greenland, Iceland, Norway,
税务负担⸺商业: Sweden, United States.
对在巴拿马经营和收入源自巴拿马的企业净收入,
收取25% 的所得税 DTT Jurisdictions:
Barbados, Czech Republic, France, Israel, Ireland, Italy, Luxembourg,
税务负担⸺个人: Mexico, Portugal, Qatar, Republic of South Korea, Singapore, Spain, The
对 在巴 拿 马 经 营 和 收 入 源自巴 拿 马 的 个人 净 收 入, Netherlands, United Arab Emirates, United Kingdom, Vietnam.
收取15%-25% 的所得税
Exchange of information:
主要税率: CRS Multilateral Competent Authority Agreement (MCAA) and FATCA.
CIT 25%, PIT 15-25%, VAT 7.5%

TIEA 签订国家:
加拿大、丹麦 , 法罗群岛、芬兰、格陵兰、冰岛、挪威、
瑞典、美国。

DTT 签订国家:
巴巴多斯、捷克共和国、法国、以色列、爱尔兰、意大
利、卢森堡公国、墨西哥、葡萄牙、卡塔尔、大韩民国、
新加坡、西班牙、荷兰、阿联酋、英国、越南。

信息交换:

CRS《多边 主 管当 局 间 协 议》(MC A A)以 及《海 外 账
户纳税法案》 (FATCA)

141Trusts, Foundations & Immigration Guide CHINA OFFSHORE

司法辖区 Member Contribution 巴拿马 Panama
JURISDICTIONS
Q&A





Q1 对希望向下一代传承资产的中国高净值人士 Q1 What are the key advantages of your jurisdiction in terms of
或 家 族(等)而 言,贵 司 法 辖 区在 隐 私 和 资 产 保 护 privacy & asset protection for a Chinese HNWI or Family (etc.) looking
方面有哪些核心优势? to succeed their assets to the next generation?

中国高净值人士或家庭 ( 等 ) 希望将资产传给下一 The key advantages in terms of privacy & asset protection for a
代,在隐私和资产保护方面的关键优势是 : Chinese HNWI or Family (etc.) looking to succeed their assets to the
• 通信和通信的隐私受到宪法授权的保障 ; next generation would be:
• 公司股东没有公开记录 ;
• 私人利益基金会的受益人和保护人不在公共记录 • Privacy of correspondence and communications is guaranteed by
Constitutional mandate;
中;
• 对于 私 人利 益 基金 会,违 反 隐 私 和 保 密 规 定 将 被 • Shareholders of companies are not in public records;
• Beneficiaries and protectors of Private Interest Foundations are not
处以6个月的监禁和5万美元(US$50,000)的罚款,
但不影响民事责任。 in public records;
• 在巴拿马共和国,公司或私人利益基金会的资产 • Regarding Private Interest Foundations, violation of privacy and
被视为与其股东 / 受益人或理事会成员或向基金
会转让资产的任何人的资产是分开的 ; confidentiality carries a sanction of 6 months of jail time and a fine
• 经济和政治稳定 ; of Fifty Thousand Dollars (US$50,000), without prejudice to the civil
• 美元作为官方货币 liabilities.
• In the Republic of Panama assets of a company or private interest
Q2 成本方面,在贵司法辖区设立信托/基金会和 foundation are considered separate from that of its shareholders/
其它辖区相比有什么不同?如果成本更高,您能为 beneficiaries or members of the council or anyone that transfers
客户提供的附加价值是什么? assets to the foundation;
• Stability, both economically and politically;
• US Dollars as official currency

142 | 9th Annual

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我 认 为,与 其他 司 法 管 辖区相 比,我 们 的成 本是 有 Q2 In terms of cost, how is the cost of a setting up a trust/
竞争力的,但我们提供的附加价值是,我们是律师, foundation in your jurisdiction compare to other jurisdictions? If it's
精通巴拿马法规,因此我们不仅提供法律服务,还 more expensive, what is the additional value that a client receives for
提供法律咨询。 this?

Q3 总体来说,在为中国或亚洲客户进行财富规划 I believe the cost is competitive in comparison to other jurisdictions,
的时候,您遇到的最大问题和挑战有哪些?贵辖区 however, the added value that we provide is that we are Lawyers, well
为这些问题提出的解决方案有什么? versed on Panamanian regulations, thus we do not only incorporate,
but also provide legal advice.
或许最大的挑战在于合规,因此我们与客户代表携
手合作,克服任何障碍。 Q3 What are some of the biggest issues & challenges you come
across when planning for Chinese or Asian clients in general? What are
Q4 贵辖区法律中有哪些特点是这个司法辖区的 the solutions that your jurisdiction provides for these issues?
信托/基金会成为吸引投资者的最大特点?
Perhaps the biggest challenge is concerning compliance, so we work
具有灵活性,架构可以用中文注册 ( 可翻译成西班 hand in hand with representatives of the clients to overcome any
牙文 ),隐私保护,资产与信托 / 基金会的资产分离。 obstacle.

Q5 贵辖区内是否有投资者需要知道的在信托和 Q4 What are some of the major features of the law that make
基金会方面的法律更新? the trust/foundation in your jurisdiction particularly attractive to
investors?
自2017年1月以来,相关规定要求在巴拿马注册的、
在巴拿马没有业务的法人实体进行会计核算。最近 Flexibility, structures can be registered in Chinese (with a translation
2018年9月 , 关于如何保存会计帐户以及在提出要 to Spanish), privacy, separation of assets from those owned personally
求时如何将资料送交巴拿马当局的规定已经出台。 by the settlor or founder to the assets of the trust/foundation.

Q5 Are there any recent developments in trust/foundation law in
your jurisdiction that investors should be aware of?

Since January 2017, regulations obligate legal entities incorporated in
Panama, that do not operate in Panama, to keep accounting and most
recently, on September 2018, regulations have come out in regards to
how the accounting must be kept and how the information must be
delivered to the Panamanian authorities when requested.

来源 / Contributed by:Ricardo Cambra, CLD Legal.

143Trusts, Foundations & Immigration Guide CHINA OFFSHORE

亚洲

ASIA

纳闽
Labuan

Labuan

Member Contribution By Labuan IBFC

实体类型 概况 Type of Company General
法律类型 Type of Law
基金会 Foundation
有限责任 Limited Liability
普通法 Common
Our time to Establish a
基金会是一个由创始人设立的注册 Foundation A foundation is a registered body
机构,以持有资产,目的是管理这些 established by a founder to hold
资产,使 某一类人在合 约基础上受 assets with the objective of managing
益。基金会是其管理人员 ( 例如其办 these assets for the benefit of a class
事处和理事会成员 )管理下的独立 of persons on contractual basis. It
法 律 实 体,并且 是 这 样 一 个 合 法 的 is a separate legal entity from its
合同人。 managers (for example, its offices
and council member) and as such a
建立基金会所需时间 大约需要30个工作日 legal contractual person.

It will take approximately 30 working
days for approval purposes

基 金 会 最 低 资本金(等 值 货 无最低资本金要求 Double Taxation Treaty Access No minimum capital requirement.
币)

基金会资本货币 任何货币除马来西亚元 Taxation on Foreign Income Any currency except Malaysian
Ringgit

公众可查阅记录 Publicly Accessible Records

基金会章程 否 Standard Currency No

基金会管理规则 否 Permitted Currencies No
受益人 否 Minimum Assets Required No
创始人 否 Name of Founder No

基金会管理成员 O�cers of Foundation

保全要求 1个 Protector Required One

是否允许企业保全 是 Corporate Protector Permitted Yes

理事会成员最少人数 取 决 于 基 金 会 的 性 质。如 果 是非 慈 Minimum Number of Council Depending on the nature of the
Members Foundation. If it is non-charitable,
是否允许有企业理事会成员 善 性 质 的,基 金 会应 当至少 委 派 一 a Foundation shall appoint at least 1
会议地点 名理事 ; 如果是慈善基金会,至少有 council member; if it is a charitable
3个理事会成员 ( 其中大多数是独立 foundation, at least 3 council
的 )。 members (of which majority are
independent).
否 Publicly Accessible Records
可以在纳闽岛外开会 Meeting Location No

Meetings can be carried outside
Labuan

基金会本地规定 Local Requirements of Foundation

基金会代理 是(纳闽信托公司) Foundation Agent Yes (Labuan Trust company)

是否需要秘书 是 Secretary Required Yes
章程语言
管理条例语言 一般用英语,但其他语言,包括有英 Language of Charter Generally in English but other
文翻译的中文是允许的 languages, including Chinese with
English translations are permissible.
英语 Language of Regulations
English

账户 Accounts

准备要求 是 Requirements to Prepare Yes
审计要求
纳闽慈善基金会或一个纳闽基金会, Audit Requirements Required for Labuan Charitable
审核其账目需要选择支付3%的税。 Foundation that solicits donations
from public.
其他
Other

年度政府费用 是 Annual Government Fee Yes

是否允许迁册 允许 Change in Domicile Permitted Yes

146 | 9th Annual

司法辖区
JURISDICTIONS

司法辖区:纳闽 Country: Labuan
所属地区:亚太 Region: Asia-Paci�c
官方货币:除马来西亚元以外的 Currency: Any currency of choice
任何货币 except Malaysian Ringgit
官方语言:英语、马来语、汉语、 Languages: English, Malay, Chinese,
泰米尔语 Tamil
所在时区:UTC+8 Time Zone: UTC +8
电话区号:+6087 Phone Code: +6087
通讯设施:极佳 Communications: Very Good

Introduction 简


纳 闽岛 位于马 来 西 亚 东 部 沙 巴 州 海 岸 附 近,是 马 来 Labuan is located off the coast of the state of Sabah in East Malaysia
西 亚 的 联 邦 领 土。自1990 年 起 被马 来 西 亚 政 府 指 定 and is a Federal Territory of Malaysia. It is also designated as an
为国际商业金融区。它被称为“纳闽国际商业金融中 international business and financial zone by the Malaysian Government
心”(Labuan IBFC),为全球投资者和企业提供全面而 since 1990. Known as Labuan International Business and Financial Centre
成本效益高的中岸解决方案和架构。 (Labuan IBFC), it presents a comprehensive yet cost-efficient midshore
solutions and structures to global investors and businesses.
该 司 法 管 辖 区 除了提 供 物 质 创 造 的 理 想 场 所之 外,
还 提 供了在 监 管良 好 的 司 法 管 辖 区 的 利 益,同 时 提 The jurisdiction offers the benefits of being in a well-regulated
供了财政中立和确定性。 jurisdiction, while provides for fiscal neutrality and certainty, in addition
to being an ideal location for substance creation.
Labuan IBFC拥有广泛的商业架构和投资解决方案,
以满足跨境交易和国际商业交易。它在资产租赁、风 Labuan IBFC boasts a wide range of business structures and investment
险管理、商品交易、财富管理、国际商业公司和伊斯 solutions catered to cross-border transactions and international
兰金融服务领域提供服务和解决方案。 business dealings. It offers services and solutions in niches such as asset

147Trusts, Foundations & Immigration Guide CHINA OFFSHORE

司法辖区
JURISDICTIONS

Labuan IBFC 在由单一监管机构——纳闽金融服务
管 理 局 执 行 的 清 晰 而 全 面 的 法 律 规 定、指 导方 针 和

操作规程中运营。

纳闽岛公司 leasing, risk management, commodity trading, wealth management,
international business companies and Islamic financial services.
纳闽岛公司有三种形式
分别是:纳闽岛公司、纳闽岛外国公司和纳闽岛受保 It operates within clear and comprehensive legal provisions, guidelines
护单元公司。 and practice notes, enforced by a single regulator, Labuan Financial
Services Authority.
纳闽公司是根据1990年《纳闽公司法》注册成立的公
司。依照本法规定,公司可以在纳闽境内、境外或经 Labuan Companies
纳闽经营业务,享有税收中性。公司可以有下列股份
结构 : 股份有限公司 ; 担保有限公司 ; 或者无限公司。 There are three types of Labuan company:-
Labuan Company, Labuan Foreign Company and Labuan Protected Cell
在纳闽岛国际商务和金融中心组建的公司可以享 Company.
有:
• 受惠于马来西亚与超过80个国家的双重税务协议 A Labuan company is a company incorporated under the Labuan
• 具竞争力税务机制的纳闽岛商业活动,根据1990年 Companies Act 1990. Companies under this Act are allowed to carry out
business in, from or through Labuan in order to enjoy its tax neutrality.
纳闽岛商业活动税务法案(LBATA 1990)提供: A Labuan company may have the following shares structures: company
• 从事贸易活动的公司,每年缴纳经审核纯利的3% limited by shares; company limited by guarantee; or an unlimited
company.
作为税收,或缴纳固定税率20,000马币。
• 从事非贸易活动的公司不必纳税,即零税率。 Companies incorporated in Labuan IBFC may enjoy:
• 在 LBATA 1990第3A 条文中,公司可选择根据《1967 • Access to Malaysia’s Double Tax Agreements with over 80 countries
• A competitive tax regime Labuan business activities as defined in the
年 马 来 西 亚 所得 税 法 案》纳 税,即 首 笔500,000 马
币的收入须缴纳20% 公司税,之后为24%。 Labuan Business Activity Tax 1990 (LBATA 1990) which provides:
• 纳闽岛商业 活 动及 其课税 方 式的说明摘要如下表 • Taxation of 3% of net audited profits or a flat rate of MYR20,000 to be
所示
elected yearly, if the company is undertaking trading activities.
适合类型: • Companies carrying a non-trading activity are not charged tax, i.e. 0%.
财富管理、银行业务、风险管理、基金管理、商品交 • Under Section 3A of the LBATA 1990, a company can elect to be taxed
易、租赁、货币经纪、授信业务、资本市场、国际商业
公司 under the Malaysia Income Tax Act 1967, i.e. subject to corporate tax
rate of 20% (on the first MYR500,000) and thereafter 24%.
离岸工具种类: • A summary of the description of Labuan business activities and its tax
有限公司、公众有限公司、分公司、信托、基金会、通 treatment is shown in the following table:
用合伙制、有限合伙制和受保护的单元公司
Suitable for:
资本主要业务区: Wealth management, banking, risk management, fund management,
纳闽岛、吉隆坡 commodity trading, leasing, money broking, credit token business,
capital markets, international business companies
关系良好国家:
中国,新加坡,日本,英国,美国,海合会

税务负担⸺商业:


148 | 98th Annual

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