Isle of Man company formation

isle of man company formation 1

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 Offshore company in

Isle of Man

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An excellent
European
option for international trade

Want to know more about setting up your business here and other useful information? Check all procedures and compliance!

Isle of Man company formation key features

General

  • Type of Company – Private Limited
  • Type of Law – Common
  • Shelf company availability – Yes
  • Our time to establish a new company – 1-6 days
  • Corporate Taxation – 0% – 10%
  • Double Taxation Treaty Access – Only IOM

Share capital or equivalent

  • Standard currency – GBP
  • Permitted currencies – Any
  • Minimum paid up – £1
  • Usual authorised – 2,000

Directors

  • Minimum number – Two
  • Local required – No
  • Publicly accessible records – Yes
  • Location of meetings – Anywhere

Shareholders

  • Minimum number – One
  • Publicly accessible records – Yes
  • Location of meetings – Anywhere

Company Secretary

  • Required – Yes

Accounts

  • Requirements to prepare – Yes
  • Audit requirements – Yes, but with some exceptions
  • Requirements to file accounts – Yes
  • Publicly accessible accounts – No

Other

  • Requirement to file annual return – Yes
  • Change in domicile permitted – Yes
Go to Isle of Man company formation features page.

Set up Isle of Man company benefits

The Isle of Man is a high-reputable international finance and international business centre due to its political stability, business-friendly policies and an attractive fiscal and regulatory environment. Here are some of the main benefits an Isle of Man company can offer you:
set up isle of man company benefits 3

IOM Tax Advantages

These changes have been aimed at competing with jurisdictions that offer international companies that are easy to manage and with advantageous tax systems such as the British Virgin Islands, Cayman Islands or Bermuda. With the addition that Manx companies are not restricted from carrying out onshore transactions or own assets located on the island.

Companies incorporated in the Isle of Man are subject to corporate income tax at a 0% rate. A 10% tax rate for companies engaged in the financial services business and Isle of Man’s property transactions.

Dividend distributions, royalties, and interests paid to non-Manx residents are subject to withholding tax at the rate of 0%.

In addition, the Isle of Man is part of the customs territory of the EU under Protocol 3. Therefore, Manx incorporated entities benefit from free trade with the EU and EU VAT registration.

However, the recent BREXIT has created uncertainties on the Isle of Man’s future relationship with the EU and companies holding EU assets and trading with the EU.

VAT in the Isle of Man

One major difference between the Isle of Man and other low tax jurisdictions is that we are part of the UK for VAT purposes.

This can give rise to a number of advantages. At a basic level there is the opportunity for UK inward investors to arrange for VAT registration, without the risk of a taxable presence in the UK.

The Isle of Man is also an ideal location for what are known as VAT triangulation arrangements under which goods invoiced by one EU country to another, but physically delivered direct from a third, need only pay VAT once.

In addition, there are customs planning opportunities using the Isle of Man. Goods bought by an Isle of Man company and sold to the UK need only pay input duty on the price paid by the Isle of Man company and not the price paid by the UK importer. The advantage of doing this through the Isle of Man is that the profits can be tax free.

IOM Cryptocurrency

The Isle of Man has also enacted legislation for businesses dealing with cryptocurrencies. The Designated Business (Registration and Oversight) Act 2015 regulates cryptocurrency businesses, such as exchanges, and requires them to register with the Isle of Man Financial Supervision Commission and comply with Anti-Money Laundering and Countering Terrorist Financing legislation and the Proceeds of Crime Act 2008.

Isle of Man Holding Companies

Holding companies which only hold equity participations in other entities and only earn dividends and capital gains will be subject to a reduced economic substance test – it must have complied with all applicable filing requirements and must have adequate human resources and adequate premises in the Islands for holding and managing equity participations.

Intellectual Property

The Isle of Man is a signatory to the Paris Convention on Patents and Trademarks, making the Isle of Man limited company an interesting vehicle to hold intellectual property.

With respect to IP holding companies – companies that are exploiting IP rights and:

  • have not created such IP.
  • have acquired the IP from a company of the same group structure or from a third-party that has conducted research and development out of Isle of Man and licenses the IP to a company(s) of the same group or does not carry out research and development, branding or distribution as part of its Isle of Man core income generating activities – are considered high-risk intellectual property businesses and may be subject to an enhanced substance requirements test.

All in all, an Isle of Man company is an excellent vehicle for movable and immovable assets holding, investments companies and SPVs, e-gaming and wealth management.

Economic Substance Requirements

Companies conducting relevant activities such as fund management, banking, insurance, finance and leasing, distribution and service center business, headquarters business, intellectual property business, shipping, and holding company business – are required to meet economic substance requirements:

  • conduct its core income-generating activities in Isle of Man (which are defined in the law).
  • be directed and managed from within the Isle of Man.
  • have an adequate amount of operating expenditures incurred in or from within the Isle of Man.
  • have an adequate physical presence (including maintaining a place of business or plant, property, and equipment) in the Islands.
  • have an adequate number of full-time employees or other personnel with appropriate qualifications in the Islands.
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Isle of Man Company Formation FAQs

How to register an offshore company in the Isle of Man?
Before you can register an offshore company in the Isle of Man, you’ll need to meet a few requirements.

First, you’ll need to have at least two shareholders and a corporate bank account. You’ll also need to have a registered office address in the Isle of Man. Once you have all of the required documents, you can submit them to the Registrar of Companies. The registrar will review your application and, if everything is in order, issue a Certificate of Incorporation.

Once your company is registered, you’ll be able to start trading. However, there are a few restrictions on what types of businesses can operate in the Isle of Man. For example, the Isle of Man company formation is only available to businesses that are engaged in international trade.

As such, it’s important to consult with an experienced business attorney before registering your company. With the help of a skilled lawyer, you can ensure that your business complies with all applicable laws and regulations.

Can a foreigner do an Isle of Man company formation?
The Isle of Man is a popular destination for foreign investors looking to incorporate a company. The island has a favourable tax regime, and its location makes it a convenient base for businesses with operations in Europe and the British Isles.

While there are some restrictions on foreign ownership of companies on the Isle of Man, it is generally possible for foreigners to register a company on the island. The process is relatively straightforward, and there are several resources available to help foreign investors navigate the Isle of Man company registration process.

As such, incorporating the Isle of Man is an attractive option for foreign companies looking to expand their operations into Europe.

What types of companies can be set up in the Isle of Man?

What types of companies can be set up in the Isle of Man
The Isle of Man is a stable offshore jurisdiction that offers many benefits for businesses looking to incorporate there. One of the main advantages of incorporating in the Isle of Man is the low tax regime.

Companies that are registered in the Isle of Man can enjoy a 0% rate of corporate tax on profits. The Isle of Man also has a very streamlined process for company formation. It takes as little as 24 hours to set up a company in the Isle of Man, and there are no restrictions on foreign ownership.

As a result, the Isle of Man is an attractive destination for businesses looking to incorporate in an offshore jurisdiction. There are a variety of types of companies that can be set up in the Isle of Man, including limited liability companies, trusts, and foundations.

The type of company that is best suited for your business will depend on your specific needs and objectives. However, all businesses that incorporate in the Isle of Man can benefit from the island’s stable political and economic environment.

Limited Liability Company

The Isle of Man is a popular jurisdiction for the formation of limited liability companies (LLCs). An LLC is a legal entity that offers limited liability protection to its owners. LLCs can be either domestic or foreign companies.

The Companies Registry in the Isle of Man is responsible for the regulation of LLCs. One of the main advantages of forming an LLC in the Isle of Man is that there is no corporate income tax. This makes the Isle of Man an attractive destination for businesses looking to minimize their tax liability.

Another advantage of LLCs is that they offer flexibility in terms of ownership and management. LLCs can be managed by one or more individuals, and ownership can be divided among multiple shareholders. This makes LLCs a versatile business structure that can be tailored to meet the needs of any business.

Limited Partnerships

A limited partnership is a business arrangement in which two or more individuals, known as partners, contribute capital to a partnership. The Isle of Man company formation is simple.

The withholding tax is also low, making it an attractive option for businesses. The minimum paid is also very reasonable, making it a good choice for businesses that are just starting. The main advantages of a limited partnership are that it is relatively simple to set up and manage, and it offers good protection for the partners’ investment.

However, there are some disadvantages to consider as well, such as the fact that each partner is liable for the debts of the partnership and that profits are taxed at the personal rate. Overall, a limited partnership can be a good choice for businesses that are looking for a simple and efficient way to raise capital.

Foreign Companies

The Isle of Man is a popular destination for foreign companies looking to establish a presence in the UK. The island offers several advantages for businesses, including a favourable tax regime and a well-developed infrastructure.

Foreign companies can also benefit from the Enterprise Development Scheme, which provides financial assistance for businesses that are looking to expand or relocated to the Isle of Man. To register a foreign company in the Isle of Man, the company’s memorandum must be filed with the Registry of Companies.

Once the company is registered, it will be required to comply with all applicable laws and regulations. foreign companies that are looking to do business in the Isle of Man should consult with a professional advisor to ensure that they are complying with all legal requirements.

Foundations

Foundations companies are trading companies that are used to hold and manage the assets of wealthy individuals and families. Such companies are often established in offshore jurisdictions like the Isle of Man, where they can enjoy favourable tax treatment and confidentiality.

They can be used to hold a wide range of assets, including cash, shares, property, and artworks. They can also be used to manage the income from these assets, ensuring that it is distributed by the wishes of the individuals or families involved.

Foundations companies offer a high degree of flexibility and privacy, making them an attractive option for those wishing to keep their affairs confidential. However, they also come with certain risks, including the risk of becoming embroiled in legal disputes.

Nonetheless, for many wealthy individuals and families, foundation companies offer an ideal way to protect and grow their assets.

Trust

The Isle of Man is well known for its trust companies. These firms are responsible for managing the assets of wealthy individuals and families. The role of a trusted company is to protect the interests of the beneficiaries and to ensure that the assets are used to the wishes of the settlor.

The Isle of Man has a long history of trust management, and the island’s trust companies are highly regarded in the industry. In recent years, the Isle of Man has seen an influx of wealthy individuals from around the world, and trust companies have increasingly been sought after to manage their assets. The Isle of Man offers a favourable tax regime for trust companies, and the island’s political stability and lack of corruption make it an attractive destination for wealth preservation.

Trust companies on the Isle of Man are subject to strict regulation, and they must abide by the island’s laws on money laundering and financial crime. As a result, Isle of Man trust companies is among the most reputable in the world.

How does the taxation of offshore companies in the Isle of Man work?
How does the taxation of offshore companies in the Isle of Man work

The Isle of Man is a tax haven for offshore companies. The government does not tax companies on their profits or the income of their shareholders. This makes the island an attractive location for businesses, particularly those that are looking to minimise their tax liability.

Several tax advice companies can help businesses to set up and operate in the Isle of Man. These companies can guide tax planning and compliance, as well as assist with the filing of tax returns.

The taxation of offshore companies in the Isle of Man is a complex area, and businesses should seek professional advice to ensure that they are complying with all the relevant regulations.

Capital gains tax

The Isle of Man is well-known for its favourable tax regime, and this extends to capital gains tax. There is no such tax on the island, which makes it an attractive destination for investors looking to minimise their tax liabilities. This is one of the reasons why the island is popular for company formation and share capital investment.

If you are thinking of setting up a company on the Isle of Man, it is important to seek professional advice to ensure that you comply with all the relevant regulations. However, in general, the process is relatively straightforward, and the island offers several benefits for businesses.

Personal income tax

There is no this kind of tax in the Isle of Man. This is one of the main reasons why the Isle of Man is a popular destination for offshore company formation and registration. The island also has a favourable corporate tax regime, with a low rate of tax on profits and no capital gains tax.

Although the Isle of Man is not part of the UK, it is a Crown Dependency and is therefore subject to UK corporation tax. However, the island has its parliament, the Tynwald, which sets its taxation policy. Share capital is also taxed at a lower rate than in the UK.

Zero corporate income tax

The Isle of Man is well known for its favourable tax regime, which includes the absence of corporate income tax. This makes the island a popular destination for businesses looking to reduce their tax liabilities.

The Isle of Man is also an attractive jurisdiction for companies due to its low minimum share capital requirements and its efficient company formation and registration process. As a result, the island has attracted several large multinational corporations. However, the absence of corporate income tax is not the only benefit that businesses enjoy in the Isle of Man.

The island also offers several other incentives, including exemptions from stamp duty and capital gains tax. Consequently, the Isle of Man is an ideal location for businesses looking to minimize their tax burden.

Inheritance tax

In the Isle of Man, inheritance tax is a tax levied on the estate of a deceased person. The amount of tax payable depends on the value of the estate, as well as the relationship between the deceased and the beneficiary.

For example, spouses and registered partners are exempt from inheritance tax, while children and other relatives may be liable for up to 20%. Inheritance tax can be a complex topic, but understanding it is important for those who are planning their estate.

With careful planning, it is possible to minimize the amount of inheritance tax payable. In some cases, it may even be possible to avoid it altogether.

What are the steps for the Isle of Man company formation?
What are the steps for the Isle of Man company formation

The Isle of Man is a great place to do business. If you’re thinking about starting a company, there are a few steps you’ll need to take.

First, you’ll need to choose the type of company you want to form. For example, you might want to form a trading company, or a private company limited by shares. Once you’ve decided on the type of company you want to form, you’ll need to register it with the Isle of Man Companies Registry.

To do this, you’ll need to submit a few documents, including the company’s Articles of Association. Once your company is registered, you’ll be able to start doing business on the Isle of Man.

So, if you’re thinking about starting a company, the Isle of Man is a great place to do it. Just be sure to follow the necessary steps and you’ll be in business in no time.

What types of businesses are most suited to IOM offshore companies?

isle of man company registration niches 7
Isle of Man company registration is an appealing way for international business people to legitimately minimise their international tax liabilities. The Isle of Man is a secure and stable offshore jurisdiction, with strong confidentiality laws and an attractive tax regime.

Specific uses can be:

  • To own assets such property, works of art, ships and others
  • To hold investment portfolios
  • Inheritance planning
  • Tax planning
  • To act as an employer for international workers
  • Business structuring
  • To receive international commissions and royalties
  • To raise capital by borrowing
  • As a vehicle to convert immovable assets, such as land, into movable assets, such as shares
  • To hold intellectual property