NEVIS

Nevis Jurisdiction Fact Sheet

Efficient. Confidential. Tax-Free.

 

Overview

Nevis is a leading offshore financial centre in the Caribbean with a reputation for stability, confidentiality, and business-friendly regulation. It is recognised by the OECD and FATF, and offers an agile legal environment suited for global structuring.

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Why Incorporate in Nevis?

• No income, corporate, capital gains, or inheritance tax on foreign income

• No VAT or indirect taxes on Nevis International Business Companies (IBCs)

• No annual reporting to the Nevis Public Registry

• No economic substance requirement

• Strict confidentiality for beneficial owners

• No public disclosure of shareholders, directors, or officers

• No minimum capital requirement

• Registered shares allowed in any currency

• Re-domiciliation of foreign companies permitted

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Tax & Regulatory Filing

• All entities must file an Annual Simplified Tax Return with the Nevis IRD

  • Includes business address, contact person, and tax residency declaration

o    Non-resident companies remain tax-exempt

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Record-Keeping Requirements

• Maintain:

  • Articles of incorporation

  • Resolutions, notices, and minutes

  • Registers of shareholders, directors, and beneficial owners

• Registers may be kept outside Nevis, but the Registered Agent must be notified of their location

• Accounting records must be retained for at least 5 years, detailing:

  • Income and expenses

  • Sales, purchases, assets, and liabilities

• Registered Agents must keep company records for 6 years post-dissolution

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Legal System & Corporate Law

• Based on English common law and U.S. corporate law

• Governed by the Nevis Business Corporation Ordinance (1984, amended 2017)

• Corporate structures are modern, flexible, and internationally recognised

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Flexibility & Accessibility

• Directors, shareholders, and officers can be of any nationality

• No residency requirements

• Company records and headquarters can be located anywhere in the world

• Meetings may be held by proxy or by a power of attorney

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Confidentiality & Protection

• Beneficial owner data is confidential and not publicly filed

• Corporate privacy is protected by strict legal requirements

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Ideal For

• Asset protection structures

• International trading companies

• Global holding companies

• Trust and estate planning vehicles

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Get Started with a Nevis Company

Ready to launch your tax-free, confidential business structure?
We assist with incorporation, compliance, and ongoing support.

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🔗 Contact Us

If you require additional information, please contact us at Contact@viss.com.hk.  

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