一、 塞席爾簡介
塞席爾共和國位於印度洋中，由超過一百個、被稱譽為世界上最美麗的熱帶島嶼所組成的國家，曾被英、法兩國統治過，當地極富殖民地色彩。經濟以旅遊為基礎，但迅速發展的金融服務業及自由貿易區，是現在該群島經濟發展的一個主要組成要素。一套進步律法支撐了充滿活力與不斷擴大的金融因素，因此為境外跨國投資提供了便利性，也吸引越來越多的國際貿易商、國際銀行以及專業行業和在塞席爾設立公司。塞席爾設有中華人民共和國領事館提供公司文件認証服務。
塞席爾的維多利亞港，有完備的現代貨物處理設施，是印度洋地區最優良的港口之一。機場擁有許多國際航班，提供通往歐亞便捷的服務。塞席爾擁有先進的通訊系統，是辦理業務的理想場所。其位於印度洋中的地理位置，也提供往返歐亞一天工作時間的便捷。
塞席爾的境外金融中心，能在短短幾小時內完成註冊一家公司，原因是因為有一個被評價為世界境外業務效率最高之一的註冊局，因此塞席爾是一個擁有現代化律法的離岸金融中心，也確保投資者的安全性與私密性。
二、 國際商業公司(IBC)有關規定
(1) 公司型態
凡依IBCO規定所設立之境外公司均稱為國際商業公司(IBC)，為股份有限公司，具有法人身分。
(2) 公司名稱
結尾：公司名稱結尾須加「Limited」、「Corporation」、「CO., LTD」、「INC」或其縮寫等等。
(3) 登記資本額
其並無標準資本額的限制，亦無大小資本額之分，基本上，每股面額為一美元。
(4) 公司地址
公司須在塞席爾境內設「法定地址(註冊地址)」(Registered Office)，但不必實際在此營業。實際營業處所可在全球任何地點。
(5) 公司成員
1. 公司至少須有一名股東，可以是自然人或法人。
2. 公司必須有一名董事。自然人及法人均可擔任董事，但若董事為法人，則須指派自然人為代表人，替法人董事執行公司業務。
3. 以上股東及董事職務可由一人擔任。
三、公司機密保護
(1)依國際商業公司法(IBCO)其註冊資料受註冊國政府保護，在司法前提下不可提供資料給第三人。
(2)塞席爾與中華民國無正式外交關係，無雙重課稅協定，故對我國政府不具有提供銀行存款及稅務資料之義務。
四、稅務規定
公司除依規定每年向當地政府繳納固定之年費(Annual License Fee)以外，不必繳納當地的任何稅赋，也不需提供任何稅務報表，即不需要另做任何年報、財報或審計報告。
Introduction of Republic of Seychelles
The Republic of Seychelles comprises over one hundred islands in the Indian Ocean, reputed to be the most beautiful and exotic islands in the world. The capital, Victoria, is on Mahé, the main island. Seychelles is an independent Republic within the British Commonwealth. The legal system derives from both French and English sources, and is a hybrid legal system combining both civil and common law. The vibrant and ever-expending financial sector is underpinned in a suite of progressive laws facilitation the establishment of offshore structures cross-border investment and international trade and ever-increasing number of international banks and professional firms have established themselves in Seychelles.
Port Victoria is well equipped with modern cargo handling facilities and is one of the finest in the Indian Ocean region. The airport is serves by a number of international airlines providing easy access to European and Asian destinations. Seychelles boasts state-of-the-art communication systems which make it an ideal place from which to transact business. Its location in the middle of the Indian Ocean makes for real-time communication with both Europe and Asia in a day's working hours.
The Seychelles offshore financial center, due to its ability to incorporate a company within a matter of hours, has its Registrar rated as one of the most efficient in the offshore world. Seychelles is a progressive offshore centre with modern legislation, ensuring investor security and confidentiality.
Attractive features for Seychelles IBC
- There is no requirement to file annual returns or financial statements.
- There is no requirement to hold annual general meetings of shareholders.
- A Seychelles IBC company has full exemption from taxation on any business activity or transaction carried on outside the Republic of Seychelles.
- Seychelles Registry has speedy incorporation procedures and simple ongoing administration.
- Seychelles has reasonable formation and maintenance costs and fees.
- Confidentiality.
- No minimum or maximum capital requirements.
- IBCs may engage in any lawful business in any country and may carry on transactions in whatever currencies they choose.
- Registered or Bearer shares may be issued.
- IBCs need not to have more then one director.
- The shareholders, directors, officers may be of any nationality and may be residents of any country.
- Neither the directors nor the officers need be a shareholder.
- Directors and/or officers can be either corporate entities or natural persons.
- Shareholders and /or directors may hold their meetings in any country and they may attend such meetings by proxy.
- Incorporation documents may be drafted in any language together with a translation into English or French.
- The name of the company may be expressed in any language together with a translation into English or French.
- IBCs may own
