怎样设立一家离岸公司?How to Set Up an Offshore Company?

发布于 2021-10-08 08:05

成立离岸公司，分三步走

Creating an offshore company can be

broken down into three steps

步骤1：离岸公司的规划 -

选择在哪里设立，设立哪种类型的公司，选择什么公司名称

Step 1: Offshore Company Selection -

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

步骤2：成立离岸公司 -

申请费用、商业计划、所有申请文件和KYC表格

Step 2: Offshore Company Setup -

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

步骤3：离岸公司运营 -

添加额外服务、开设银行账户并了解您的税务信息报告义务

Step 3: Offshore company operations -

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

设立离岸公司需要考虑的问题

Offshore Company Selection

首先，选择适合您的司法管辖区和离岸架构。虽然并非所有司法管辖区和离岸结构都是平等创建的，但存在许多相似之处和重叠之处，没有人们预期的那么多差异和差异。

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. 重要的是问自己，成立这家离岸公司的用途是什么？

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

是否用于境外融资、资产保护、慈善、遗产规划、控股公司等。根据您的需求，有不同的离岸结构，无论是控股、信托、基金会还是 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...

由于离岸公司政策的不断变化，尤其是在离岸税法方面，拥有最新的信息非常重要，因为源于全球的商业博弈，当地税法正在不断变化。

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. 你想在世界的哪一个地方设立离岸公司？

Where in the world would you like to incorporate?

关于选择哪里成立离岸公司，重点需要考虑的是：

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

你想轻松到达离岸公司所在城市吗？你希望找一个地理位置更近现有居住地的吗？

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?

离岸公司的管辖政策是否适合我们的业务？

Is the jurisdiction right for my business?

世界上有很多地方可以设立离岸公司，但是更多人还是想将资产放在接近家的地方。

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.

税务和透明度

Tax and Transparency Laws

你最好找专业的顾问公司咨询如下问题：

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

离岸司法管辖区实施什么样的税法？

What are the tax laws in the offshore jurisdiction?

1. 离岸司法管辖区是否有任何税务协议？思考：避免“双重征税协议 (DTT) ”

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

2. 离岸国家是否有任何“税务信息交换协议 (TIEA)”？

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

3. 我的居住国是否有“受控外国公司 CFC” 法律？这将决定您向居住国报告的义务。

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

4. 我的居住国是否签署了“共同申报准则 CRS”？这将决定您能够达到的隐私级别。

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.

某些国家/地区有互惠税收协定，例如 DTT，可以帮助减少个人必须缴纳的税款。虽然 DTT 可以帮助您节省税款，但 CRS 和 TIEA 却给你带来一些限制。

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协议（Tax Information Exchange Agreement）

“TIEA 税务信息交换协议”是成员国之间签署的一种互惠税收信息共享形式。虽然仍有许多离岸司法管辖区不是签署国，但随着越来越多的国家被“经济合作和发展组织 OCED” 拉拢，签约以实现国与国之间更高的透明度，非签约国已经越来越少。

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准则（Common Reporting Standard）

共同申报准则 (CRS) 已有一百多个国家（截至撰写本文时（2020 年）为 108 个）签署，有效地在成员国之间共享非居民的税务信息。

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）

受控外国公司或 (CFC) 法律规定了如何将公司视为税务实体。每个国家/地区都有自己特定的 CFC 法律，这些法律可能会也可能不会影响您的公司结构。一些国家/地区的 CFC 法律非常严格，出于税收目的，基本上将外国公司视为当地实体。

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.

上述所有考虑因素都很重要，因为它们将影响离岸公司的架构、位置和载体。

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

尽管在很大程度上，无论你的常驻住所在哪里，都将在很大程度上决定你的税收结构，以及是否可以使用某些隐私服务将个人从公司实体中移除，以最大限度地提高机密性、资产保护和隐私。

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.

这就是为什么与离岸专家交谈如此重要的原因。如果没有专业的咨询公司协助，就可能在错误的地区设立了错误的商业实体，或者搭建了错误的离岸架构。

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.

有一个完整的离岸架构方案，有助于把自己的商业计划梳理得井井有条，并实现设立离岸公司的战略目标。

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.

离岸公司设立银行账户

Offshore company to open bank account

例如，如果您仅作为知识产权控股公司成立离岸公司，则无需询问以下问题。但是，如果您正在与客户或客户进行任何类型的金融交易，那么您就需要考虑如下问题了。

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?

我需要在离岸开立个人账户或公司账户吗？

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

在很多地方开设离岸银行账户不需要亲自完成，可以在线完成。然而，离岸银行业在过去几年发生了巨大变化，在许多地方，要求在辖区内成立一家本地公司，需要更广泛的背景调查以及更多的证明文件。

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.

虽然情况并非总是如此，但在新加坡、巴拿马和香港等地，这种情况正变得越来越普遍，因为这些地方有更多限制、更高的价格标签和更多的尽职调查。

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.

尽管如此，像圣文森特、尼维斯或安道尔这样的离岸司法管辖区不需要本地公司，并且几乎可以在没有任何亲自要求的情况下开设。

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.

还有另外两个重要问题要考虑：

There are 2 other important issues to consider:

您是否拥有虚拟或基于互联网的业务？

Do you have a virtual or internet-based business?

您是否需要商家账户或收付款需求？

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

如果您是在线电子商务网站或需要进行在线信用支付的公司，那么在离岸设置商家帐户或类似的支付流程是一个难题，必须寻求专业咨询公司的辅助。

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.

离岸公司能保持匿名注册吗？

Can offshore companies keep anonymous registration?

如果实际持有人希望保持匿名，在某些司法管辖区，可以使用作为第三方参与者的名义股东或名义董事，其姓名和详细信息将记录在法律文件和账户中，但是，注册地将完全按照实际持有人的意愿行使权限，公司表面上与实际持有人没直接关联，实际持有人却仍然保持对公司的直接控制。

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.

对于希望维护隐私的个人，可以使用其他 LLC 或 IBC 作为公司董事和股东，这样公司注册处就不会保留个人的身份。

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.

虽然大多数离岸司法管辖区仍然有非常严格的隐私和银行保密法，如库克群岛和尼维斯，但有许多国家，如美国和欧洲的许多地区，要求个人申报公司的外国所有权，从而使您有义务如实申报在其他国家/地区的公司和资产。

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.

如果您有幸生活在没有 CRS 或任何过于严格的 CFC 法律的国家/地区，那么您可能能够拥有一个完全免税的实体，无论出于何种意图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.

由于许多国家/地区的外国政府透明度发生变化，如果您居住在 CRS 签署国的国家/地区，那么您的政府将有更多机会访问您的外国公司信息。但是，这些记录只能提供给您所在的政府，而不是当地公共登记处的一部分。这仅取决于您寻求的隐私和保密级别。对于大多数人来说，这不是什么大问题。但是，如果您正在寻求完全匿名并且您居住在 CRS 成员国，那么保持匿名的唯一方法就是不要在申请的法律文件上签名。

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.

成立离岸公司需要准备什么？

What do we need to prepare for the

establishment of an offshore company?

实际持有人和董事的姓名

Name of director(s) or beneficial owner

实际持有人和董事的护照复印件

Copy of passport

实际地址证明文件

Proof of physical address

支付当地政府费用

Processing and governmental fee

但是，根据公司和司法管辖区的不同，文件要求可能会有一些变化，例如要求更全面的尽职调查，(KYC) 表格和更广泛的背景调查，这些都需要在注册过程中根据当地的要求提供。

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.

在某些司法管辖区，开设离岸银行账户的要求变得更加严格，可能需要银行或专业推荐信以及商业计划书。

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.

根据司法管辖区以及是否有更长的背景或尽职调查检查，此过程通常需要数天（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.

成立离岸公司大概需要多久？

How long does it take to

set up an offshore company?

一旦收到适当的离岸公司注册和政府费用以及所有必要的文件，申请就会发送到注册处。如果注册不成功，通常是因为文件不足或需要更彻底的背景调查。然而，在大多数情况下，不需要进行更深入的背景检查，公司的成立也没有太多麻烦。

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.

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册后 6-8 周内收到，但公司注册号通常在成功完成申请后的几天至一两周内就已经发出。

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.

成立一家离岸公司，需要考虑这家公司的具体用途，是用于控股？境外融资？资产保护？遗产规划？有了清晰的用途后，还需要了解本国的税务政策和税务信息透明度，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，还需要考虑是否需要一个离岸账户，以及是否需要匿名注册？成立离岸公司的手续不复杂，但架构的规划却十分重要，如果您对设立离岸公司有任何疑问，欢迎咨询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.