Частный фонд (foundation): Сейшельские Острова: ответы с источниками

протектор по желанию

«52.(1) Where the charter or regulations provide for the appointment of a protector, such a protector may be a natural person or a legal person. (2) A founder, a beneficiary or a councillor may be appointed as a protector, but ─ (a) a sole councillor; or (b) a sole beneficiary, shall not be appointed as such. (3) Where more than one person is appointed to act as protector, such persons shall act unanimously, unless the charter or regulations provide otherwise. (4) A protector may be appointed ─ (a) by the founder in the charter or regulations or by such other written instrument; or (b) by such other person empowered to do so in the charter or regulations. Judicial appointment of protector»

Источник: fsaseychelles.sc · копия источника от 2026-10-03

USD 1

«8. The Registrar shall not register a Foundation unless the charter requires it to have initial assets of a value of not less than US$1 or the equivalent thereof in any other currency. Origin of assets»

Источник: fsaseychelles.sc · копия источника от 2026-10-03

Применяется, если: сбор в пользу регистратора (реестра компаний)

USD 200 при создании

«SCHEDULE 1 PART 1 REGISTRATION AND ANNUAL FEES COLUMN 1 COLUMN 2 (section 21(1)) (a) Foundation registration fee US$200 (establishment and year 1) (section 24(1)) (b) Foundation annual renewal fee US$200 (section 81(3)) (c) Foundation continuation fee US$200 PART 2 MISCELLANEOUS FEES COLUMN 1 COLUMN 2 (section 18 (2)) (a) For the continued reservation of a name for»

Источник: fsaseychelles.sc · копия источника от 2026-10-03

Применяется, если: сбор в пользу регистратора (реестра компаний)

USD 200 в год

«SCHEDULE 1 PART 1 REGISTRATION AND ANNUAL FEES COLUMN 1 COLUMN 2 (section 21(1)) (a) Foundation registration fee US$200 (establishment and year 1) (section 24(1)) (b) Foundation annual renewal fee US$200 (section 81(3)) (c) Foundation continuation fee US$200 PART 2 MISCELLANEOUS FEES COLUMN 1 COLUMN 2 (section 18 (2)) (a) For the continued reservation of a name for»

Источник: fsaseychelles.sc · копия источника от 2026-10-03

«24.(1) A registered agent shall, with respect to a Foundation which is on the Register, pay to the Registrar on the date of each anniversary of its registration under this Act, the annual renewal fee set out in Part 1 of Schedule 1. (2) Where the annual renewal fee referred to in subsection (1) is not paid in the manner set out in that subsection, there shall be payable by a Foundation other than the annual renewal fee, an additional fee equal to 10 percent of the annual renewal fee for each month or part thereof during which the annual renewal fee and any additional fee imposed by this section remains unpaid. (3) The Registrar may, for good cause, waive all or any part of the additional fee imposed under subsection (2). (4) The Registrar may sue for any unpaid annual renewal fee, and the court may order the payment of such fees and penalties accrued in respect of late payment of such fees. (5) For the purposes of subsection (2), “month” means each successive period of 30 days commencing from the date of the annual renewal fee falling due under subsection (1). PART III ─ FOUNDER OF FOUNDATIONS Powers and obligations of founder»

Источник: fsaseychelles.sc · копия источника от 2026-10-03

От 1 councillor

От 1

«32. A Foundation shall have a council which consists of one or more persons. Duties of council»

Источник: fsaseychelles.sc · копия источника от 2026-10-03

Foundations Act 2009

«Short title 1. This Act may be cited as the Foundations Act, 2009.»

Источник: fsaseychelles.sc · копия источника от 2026-10-03

Иностранная обязательная доля исключена

«72.(1) In this section, “foreign rule of forced heirship” ─ (a) means any rule of a jurisdiction other than Seychelles which, in order to protect or give effect to the rights of any person or class of persons to inherit, succeed to or share in – (i) the founder's property on the founder's death, purports to remove or restrict the founder's right to transfer, dispose of, encumber or otherwise deal in property belonging to the founder during the founder's life-time; or (ii) a beneficiary's property on the beneficiary's death, purports to remove or restrict the beneficiary's right to transfer, dispose of, encumber or otherwise deal in property belonging to the beneficiary during the beneficiary's life-time; and (b) includes any judicial or administrative order or directive of a jurisdiction other than Seychelles intended to enforce or implement any such rule. (2) A Foundation registered under this Act and a transfer or other disposition of property to a Foundation, shall not be void, voidable, liable to be set aside or otherwise defective in any manner by reference to a foreign rule of forced heirship or any other written law of a foreign jurisdiction. …»

Источник: fsaseychelles.sc · копия источника от 2026-10-03

2 года

«73.(1) Notwithstanding any written law or foreign written law to the contrary, but subject to subsections (2) to (4), a Foundation or a transfer of property to it shall not be void, voidable, liable to be set aside or otherwise defective in any manner in the event of or by reason of ─ (a) the founder's bankruptcy or the liquidation of the founder's property; or (b) any action, proceedings or other claims against the founder by any creditor of the founder. (2) Notwithstanding subsection (1), the court may, where it is proved that the founder was insolvent or intended to defraud any person that was a creditor of the founder at the time when the founder transferred property to the Foundation, declare that such transfer of property was void to the extent necessary to satisfy a proven claim of a creditor of the founder. (3) The onus of proof of the intent to defraud under subsection (2) shall rest with the creditor. …»

Источник: fsaseychelles.sc · копия источника от 2026-10-03

Освобождён от business tax

«US$500 name of a Foundation to the Register (n) For the restoration of the name of a Foundation to the Register by the Registrar- (i) if the application for restoration is made 6 (i) US$300 months or less after the date that the name of the Foundation was struck off the Register; or (ii) if the application for restoration is made more (ii) US$500 than 6 months after the date that the name of the Foundation was struck off the Register. SCHEDULE 2 (section 110) EXEMPTIONS AND CONCESSIONS COLUMN 1 LAWS COLUMN 2 Extent of exemptions and non-applicability 1. Business Tax Act The whole Act, except the provisions relating to exchange of information on tax matters. 2. Income and Non - The whole Act Monetary Benefits Tax Act 3. Stamp duty Act The whole Act, except in respect of direct or indirect transfers of or interest in immovable property within Seychelles other than a lease approved under section 11(2) of this Act. 4. Goods and Services The whole Act with respect to the services Act and Value added provided by a foundation or by councillor, Tax Act supervisory person, registered agent or founder»

Источник: fsaseychelles.sc · копия источника от 2026-10-03

«110.(1) The written laws specified in Column 1 of Schedule 2, to the extent specified in the corresponding Column of that Schedule shall not apply to a Foundation registered under this Act. (2) Notwithstanding a written law to the contrary, no estate, inheritance, succession or gift tax shall be assessed on or be payable by a person with regard to any properties, shares, securities or other assets transferred to or held by or interests issued or created by or relating to a Foundation. (3) The exemptions and concessions granted under subsection (1) shall remain in force for a period of 20 years from the date of registration of a Foundation under this Act, and shall continue in force thereafter unless a written law provides otherwise. PART XIV ─ MISCELLANEOUS Offences»

Источник: fsaseychelles.sc · копия источника от 2026-10-03