Snapshot of British Virgin Islands

Overview

Population: approx 25,000
Currency: US dollars
Language: English
Time zone: GMT minus 4
Center’s expertise: Well regulated, plenty of expertise, popular with corporate

General Requirements

Types of entities: International business companies and companies limited by shares are most common entities
Type of Law: Common Law
Shelf company available?: Yes
Time to establish a new company: 1 – 3 working days
Taxation Nil except for payroll tax for companies doing business in the BVI
Double taxation agreements: None
Forex restrictions: None
Language & name restrictions on companies: None apart to avoid confusion with existing names; non-Roman script may be used

Share Capital

Permitted currencies: Any
Minimum paid up: US one cent for IBCs with US$ denominated capital; not applicable for new BCA companies
Usual authorized capital: 50,000 shares (IBCs, $50,000; BCA companies do not have authorized capital, only authorized shares)

Directors and Personnel

Minimum number: 1
Local required: No
Company secretary & qualifications: None, although a BVI registered agent and registered office

Shareholders

Minimum number 1
Publicly accessible records No

AGM

Minimum number: 1
Disclosure requirements None
Publicly accessible records: No
Obligations for annual meetings: No
Location of AGM: Anywhere

Accounts

Requirement to prepare: Some regulated entities only
Audit requirements: Some regulated entities only
Account filing obligations: Some regulated entities only
Publicly accessible accounts: Some regulated entities only

Other

Requirements to file annual return: No
Change in domicile permitted: Yes
Need for registered office: Yes, and registered agent in BVI