Key Corporate Features of Seychelles Special License Company (CSL)
| General | |
| Type of entity: | CSL |
| Type of law: | Hybrid |
| Shelf company availability: | No |
| Our time to establish a new company: | 2 weeks |
| Minimum government fees (excluding taxation): | US$1,000 |
| Corporate taxation: | 1.5% on Worldwide Income |
| Double taxation treaty access: | Yes |
| Share capital or equivalent | |
| Standard currency: | US$ |
| Permitted currencies: | Any except Rs |
| Minimum paid up: | US$1 (At least 10% of authorized share capital must be issued and paid up) |
| Usual authorized: | US$5,000 |
| Directors or Managers | |
| Minimum number: | Two |
| Local required: | No (but necessary for DTA reliance cases) |
| Publicly accessible records: | Yes |
| Location of meetings: | Anywhere |
| Members (Shareholders) | |
| Minimum number: | Two |
| Publicly accessible records: | No |
| Location of meetings: | Anywhere |
| Company Secretary | |
| Required: | Yes |
| Local or qualified: | Local |
| Accounts | |
| Requirement to prepare: | Yes |
| Audit requirements: | Yes |
| Requirement to file accounts: | Yes |
| Publicly accessible accounts: | No |
| Other | |
| Requirement to file annual return: | Yes, but not public |
| Change in domicile permitted: | Permissible |