前沿拓展：

離岸公司注冊注意事項

離岸公司注冊條件：

1、公司的中英文名稱3個，按照不同的離岸區的規定，避免公司名字中含有不符合規定的字眼

2、公司的股東和董事至少有一位，其股東和董事可以是任何國籍的，年滿十八周歲，可以是自然人或者法人，法人申請需要提交企業的營業執照

3、公司的地址必須是在離岸法律的管轄范圍內

4、公司的注冊資本需要依據離岸去不同而存在差異，其基本的注冊資本是不需要驗資的

5、公司的董事會議的舉行個離岸法區的要求也是存在差異的，召開董事會議需要通知公司的所有董事，有些離岸法區是允許董事會議不在當地進行，還允許委托他人參見，董事參加的人數也是有限定的bvi公司的董事會議只需要出席以為即可有效

離岸公司注冊的時間通常為10-15個工作日

離岸公司注冊注意事項：

1、在注冊離岸公司的時候，首先要全面了解注冊地的相關稅法、外匯管制、金融政策、法律等，同時要選擇最適合自己注冊的地區進行注冊，而不能盲目。

2、企業要防范或規避風險，在選擇離岸公司的時候，首先要熟悉當地的法規或要找從事過相關工作的律師進行咨詢，盡量減少注冊之后不必要的問題出現。

3、在選擇注冊地的時候，應該聯系企業的實際情況以及產品銷售地的實際情況，不能盲目以稅收的減免制度來選擇注冊地。

成立離岸公司，分三步走 Creating an offshore company can be broken down into three steps

步驟1：離岸公司的規劃 –

選擇在哪里設立，設立哪種類型的公司，選擇什么公司名稱

Step 1: Offshore Company Selection –

Choose Your Offshore Company Jurisdiction, Type Of Company, And Company Name

步驟2：成立離岸公司 –

申請費用、商業計劃、所有申請文件和KYC表格

Step 2: Offshore Company Setup –

Submit Fee, Business Plan And All Personal Documentation And KYC Forms

步驟3：離岸公司運營 –

添加額外服務、開設銀行賬戶并了解您的稅務信息報告義務

Step 3: Offshore company operations –

Add On Any Extra Services, Bank Account Opening And Understand Your Reporting Obligation

設立離岸公司需要考慮的問題 Offshore Company Selection

首先，選擇適合您的司法管轄區和離岸架構。雖然并非所有司法管轄區和離岸結構都是平等創建的，但存在許多相似之處和重疊之處，沒有人們預期的那么多差異和差異。

The first task it too chose what jurisdiction and offshore vehicle structure is right for you. While not all jurisdictions and offshore structures are created equally, there are many similarities and overlaps, without as much difference and variances as one would expect.

1. 重要的是問自己，成立這家離岸公司的用途是什么？

However, it is important to ask yourself:What is the main function of the entity?

是否用于境外融資、資產保護、慈善、遺產規劃、控股公司等。根據您的需求，有不同的離岸結構，無論是控股、信托、基金會還是 IBC、LLC 等…

Is it for overseas financing, asset protection, charity, estate planning, holding company, etc. According to your needs, there are different offshore structures, whether it is holdings, trusts, foundations, IBC, LLC, etc…

由于離岸公司政策的不斷變化，尤其是在離岸稅法方面，擁有最新的信息非常重要，因為源于全球的商業博弈，當地稅**在不斷變化。

Due to the continually changing nature of the offshore industry, especially when it comes to offshore tax laws, it is important to have up-to-date information, as local tax laws are increasingly changing due to global corporate pressures.

2. 你想在世界的哪一個地方設立離岸公司？

Where in the world would you like to incorporate?

關于選擇哪里成立離岸公司，重點需要考慮的是：

Regarding the choice of where to set up an offshore company, the key points to consider are:

你想輕松到達離岸公司所在城市嗎？你希望找一個地理位置更近現有居住地的嗎？

Do you want to easily reach the city where the offshore company is located? Do you want to find a geographical location closer to your existing residence?

離岸公司的管轄政策是否適合我們的業務？

Is the jurisdiction right for my business?

世界上有很多地方可以設立離岸公司，但是更多人還是想將資產放在接近家的地方。

There are many places in the world where you can set up offshore companies, but more people still want to put their assets closer to home.

稅務和透明度 Tax and Transparency Laws

你最好找專業的顧問公司咨詢如下問題：

You'd better find a professional consulting company to consult the following questions:

離岸司法管轄區實施什么樣的稅法？

What are the tax laws in the offshore jurisdiction?

1. 離岸司法管轄區是否有任何稅務協議？思考：避免“雙重征稅協議 (DTT) ”

Does the offshore jurisdiction have any tax agreements? Think: Double Taxation Treaties (DTTs) or bilateral agreements

2. 離岸國家是否有任何“稅務信息交換協議 (TIEA)”？

Does the offshore country have any Tax Information Exchange Agreement (TIEAs)?

3. 我的居住國是否有“受控外國公司 CFC” 法律？這將決定您向居住國報告的義務。

Does my country of residence have Controlled Foreign Corporation CFC laws? This will determine your reporting obligation to your country of residence.

4. 我的居住國是否簽署了“共同申報準則 CRS”？這將決定您能夠達到的隱私級別。

Is my country of residency a signatory of the Common Reporting Standard (CRS)? This will determine the level of privacy you will be able to achieve.

某些國家/地區有互惠稅收協定，例如 DTT，可以幫助減少個人必須繳納的稅款。雖然 DTT 可以幫助您節省稅款，但 CRS 和 TIEA 卻給你帶來一些限制。

Certain countries have reciprocal tax agreements such as DTTs that can help reduce the amount of taxes an individual must pay. While DTTs can help you save on taxes, CRS and TIEA do not.

什么是TIEA、CRS和CFC？ What are TIEA, CRS and CFC？

TIEA協議（Tax Information Exchange Agreement）

“TIEA 稅務信息交換協議”是成員國之間簽署的一種互惠稅收信息共享形式。雖然仍有許多離岸司法管轄區不是簽署國，但隨著越來越多的國家被“經濟合作和發展組織 OCED” 拉攏，簽約以實現國與國之間更高的透明度，非簽約國已經越來越少。

The "TIEA Tax Information Exchange Agreement" is a form of mutually beneficial tax information sharing signed between member states. Although there are still many offshore jurisdictions that are not signatories, as more and more countries are attracted by the "Organization for Economic Cooperation and Development" to sign contracts to achieve greater transparency between countries, non-signatory countries have become more The less come.

CRS準則（Common Reporting Standard）

共同申報準則 (CRS) 已有一百多個國家（截至撰寫本文時（2020 年）為 108 個）簽署，有效地在成員國之間共享非居民的稅務信息。

The Common Reporting Standard (CRS) has been signed by over a hundred countries (108 as of this writing(2020)) effectively sharing tax information of non-residents amongst member countries.

CFC（Controlled Foreign Corporation）

受控外國公司或 (CFC) 法律規定了如何將公司視為稅務實體。每個國家/地區都有自己特定的 CFC 法律，這些法律可能會也可能不會影響您的公司結構。一些國家/地區的 CFC 法律非常嚴格，出于稅收目的，基本上將外國公司視為當地實體。

Controlled Foreign Corporation or (CFC) laws govern how corporations are treated as a tax entity. Every country has its own specific CFC laws which may or may not affect your company structuring. Some countries have very strict CFC laws that essentially treat foreign corporations as local entities for tax purposes.

上述所有考慮因素都很重要，因為它們將影響離岸公司的架構、位置和載體。

All of the above considerations are important as they will influence the company structure, location and corporate vehicle that would be used.

盡管在很大程度上，無論你的常駐住所在哪里，都將在很大程度上決定你的稅收結構，以及是否可以使用某些隱**務將個人從公司實體中移除，以最大限度地提高機密性、資產保護和隱私。

Though to a large extent, wherever your primary residence is, will largely determine your tax structuring and whether or not certain privacy services can be used as a means to remove the person from the corporate entity so as to maximize confidentiality, asset protection and privacy.

這就是為什么與離岸專家交談如此重要的原因。如果沒有專業的咨詢公司協助，就可能在錯誤的地區設立了錯誤的商業實體，或者搭建了錯誤的離岸架構。

That is why it is so important to speak with an offshore specialist. Without such specialized knowledge, there is the risk of forming the wrong entity in the wrong jurisdiction, with the wrong corporate structure.

有一個完整的離岸架構方案，有助于把自己的商業計劃梳理得井井有條，并實現設立離岸公司的戰略目標。

Having a complete offshore structure plan will help organize your business plan in an orderly manner and achieve the strategic goal of setting up an offshore company.

離岸公司設立銀行賬戶 Offshore company to open bank account

例如，如果您僅作為知識產權控股公司成立離岸公司，則無需詢問以下問題。但是，如果您正在與客戶或客戶進行任何類型的金融交易，那么您就需要考慮如下問題了。

If you are starting an offshore company merely as a holding company for intellectual copyright for instance, then the following questions would not need to be asked. However, if you are entering into any type of financial transaction with clients or customers then you need to ask?

我需要在離岸開立個人賬戶或公司賬戶嗎？

Do I need to open a personal or company account offshore?

在很多地方開設離岸銀行賬戶不需要親自完成，可以在線完成。然而，離岸銀行業在過去幾年發生了巨大變化，在許多地方，要求在轄區內成立一家本地公司，需要更廣泛的背景調查以及更多的證明文件。

Opening an offshore bank account in many places does not need to be done in person and can be completed online. However, the offshore banking industry has changed dramatically in the last few years and in many places, it is required to have a local company formed in the jurisdiction, requires more extensive background checks or more documentation.

雖然情況并非總是如此，但在新加坡、巴拿馬和**等地，這種情況正變得越來越普遍，因為這些地方有更多限制、更高的價格標簽和更多的盡職調查。

While that is not always the case, it is becoming more common in places like Singapore, Panama, and Hong Kong where there are more restrictions, higher price tags and more due diligence.

盡管如此，像圣文森特、尼維斯或安道爾這樣的離岸司法管轄區不需要本地公司，并且幾乎可以在沒有任何親自要求的情況下開設。

Still, there are offshore jurisdictions like St Vincent, Nevis, or Andorra that do not require a local company and can be opened virtually without any in-person requirements.

還有另外兩個重要問題要考慮：

There are 2 other important issues to consider:

您是否擁有虛擬或基于互聯網的業務？

Do you have a virtual or internet-based business?

您是否需要商家賬戶或收付款需求？

Are you going to need a merchant account or payment processing?

如果您是在線電子商務網站或需要進行在線信用支付的公司，那么在離岸設置商家帳戶或類似的支付流程是一個難題，必須尋求專業咨詢公司的輔助。

If you are an online e-commerce website or a company that requires online credit payment, setting up a merchant account or similar payment process offshore is a difficult problem, and you must seek the assistance of a professional consulting company.

離岸公司能保持匿名注冊嗎？ Can offshore companies keep anonymous registration?

如果實際持有人希望保持匿名，在某些司法管轄區，可以使用作為第三方參與者的名義股東或名義董事，其姓名和詳細信息將記錄在法律文件和賬戶中，但是，注冊地將完全按照實際持有人的意愿行使權限，公司表面上與實際持有人沒直接關聯，實際持有人卻仍然保持對公司的直接控制。

If a beneficial owner wishes to remain anonymous, in some jurisdictions its is possible to use nominee shareholders or nominee directors that act as third party actors whose name and details will be recorded on the legal documents and accounts, however, they will remain fully under the purview of the beneficial owner who still maintains direct control of the company, yet remains unaffiliated.

對于希望維護隱私的個人，可以使用其他 LLC 或 IBC 作為公司董事和股東，這樣公司注冊處就不會保留個人的身份。

For individuals looking to maintain privacy, the use of a second LLC or IBC as a corporate director and shareholder can be used so that no individual's identity remains on the corporate registry.

雖然大多數離岸司法管轄區仍然有非常嚴格的隱私和銀行保密法，如庫克群島和尼維斯，但有許多國家，如美國和歐洲的許多地區，要求個人申報公司的外國所有權，從而使您有義務如實申報在其他國家/地區的公司和資產。

While most offshore jurisdictions still have very strict privacy and banking secrecy laws, like the Cook Islands, and Nevis, there are many countries like the US and many parts of Europe that require individuals to declare and foreign ownership of a corporation, thus making your obligations to declare any companies and assets an obligation required by the country where you live.

如果您有幸生活在沒有 CRS 或任何過于嚴格的 CFC 法律的國家/地區，那么您可能能夠擁有一個完全免稅的實體，無論出于何種意圖和目的都可以保持匿名。

If you are lucky enough to live in a country that does not have CRS or any overly restrictive CFC laws, then you may be able to have a purely tax free entity that for all intents and purposes can remain anonymous.

由于許多國家/地區的外國**透明度發生變化，如果您居住在 CRS 簽署國的國家/地區，那么您的**將有更多機會訪問您的外國公司信息。但是，這些記錄只能提供給您所在的**，而不是當地公共登記處的一部分。這僅取決于您尋求的隱私和保密級別。對于大多數人來說，這不是什么大問題。但是，如果您正在尋求完全匿名并且您居住在 CRS 成員國，那么保持匿名的唯一方法就是不要在申請的法律文件上簽名。

Due to the change in many countries' transparency laws foreign governments, if you live in a country that is a signatory of the CRS then your government will have greater access to your foreign corporation information. However, these records would only be available to YOUR home government, and would not be apart of the local public registry. It just depends on the level of privacy and confidentiality that you are seeking. For most individuals, this is not much of an issue. However, if you are looking for complete anonymity and you live in a CRS member country, the only way to remain anonymous is to m not a signatory.

成立離岸公司需要準備什么？ What do we need to prepare for the establishment of an offshore company?

1.實際持有人和董事的姓名

Name of director(s) or beneficial owner

2.實際持有人和董事的護照復印件

Copy of passport

3.實際地址證明文件

Proof of physical address

4.支付當地**費用

Processing and governmental fee

但是，根據公司和司法管轄區的不同，文件要求可能會有一些變化，例如要求更全面的盡職調查，(KYC) 表格和更廣泛的背景調查，這些都需要在注冊過程中根據當地的要求提供。

However, depending on the company and jurisdiction there might be a few more minor pieces of documentation such as more comprehensive Due Diligence or Know Your Customer (KYC) forms, a more extensive background check, that will need to be completed before the registration process can be finalized.

在某些司法管轄區，開設離岸銀行賬戶的要求變得更加嚴格，可能需要銀行或專業推薦信以及商業計劃書。

In some jurisdictions, requirements for opening an offshore bank account have become tighter and can require banking or professional reference letters, and a copy of a business plan.

根據司法管轄區以及是否有更長的背景或盡職調查檢查，此過程通常需要數天（最多 1-2 周）。

This process usually takes a matter of days upwards of 1-2 weeks depending upon the jurisdiction and if there are longer background or due diligence checks.

成立離岸公司大概需要多久？ How long does it take to set up an offshore company?

一旦收到適當的離岸公司注冊和**費用以及所有必要的文件，申請就會發送到注冊處。如果注冊不成功，通常是因為文件不足或需要更徹底的背景調查。然而，在大多數情況下，不需要進行更深入的背景檢查，公司的成立也沒有太多麻煩。

Once the appropriate offshore company registration and government fee are received together with all the necessary documents the application is sent to the relevant company registry. If the registration is not successful it is usually because the documentation is insufficient or they require a more thorough background check. However, in most cases more extensive checks are not required and companies are formed without much trouble.

如果成功，公司需提供文件的原件，或提供詳細的掃描版本，以及記錄該司法管轄區可能要求的任何未來年費的通知。

If successful, hard copies of the incorporation documents, or scanned versions detailing the specifics of your newly formed company along with a notice documenting any future annual fees that might be required by the jurisdiction.

公司文件通常在公司注冊后 6-8 周內收到，但公司注冊號通常在成功完成申請后的幾天至一兩周內就已經發出。

Corporate documents are usually received 6-8 weeks following company registration although the company registry number will already have been issued after the successful application usually within days to a week or two upon successful completion of the application.

成立一家離岸公司，需要考慮這家公司的具體用途，是用于控股？境外融資？資產保護？遺產規劃？有了清晰的用途后，還需要了解本國的稅務政策和稅務信息透明度，是否有TIEA、CRS或CFC的要求？

To set up an offshore company, you need to consider the specific purpose of the company. Is it for holding? Overseas financing? Asset protection? Estate planning? Once you have a clear purpose, you also need to understand your country's tax policies and tax information transparency. Are there any TIEA, CRS or CFC requirements?

最后，還需要考慮是否需要一個離岸賬戶，以及是否需要匿名注冊？成立離岸公司的手續不復雜，但架構的規劃卻十分重要，如果您對設立離岸公司有任何疑問，歡迎咨詢GBAA。

Finally, you need to consider whether you need an offshore account and whether you need to register anonymously? The procedures for setting up an offshore company are not complicated, but the planning of the structure is very important. If you have any questions about setting up an offshore company, please consult GBAA.

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