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Limited Partnership (LP)

The Seychelles Limited Partnership Act, 2003 makes provision for the creation of limited partnerships (LP). The LP facilitates tax planning opportunities, in that it may receive income from sources outside of Seychelles and distribute such income to foreign partners without incurring a Seychelles tax liability.

Main features of the LP are:

Requirement to have at least one or more general partners who are liable for the debts
At least one general partner must be either a resident individual, an IBC, domestic company, CSL or a Limited Partnership
Exemption from tax on any income or profits
Exemption from stamp duty
Requirement to have a registered office in Seychelles
Register and all statements filed with Registrar are available for public inspection

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