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Vanuatu

UTRUST Rating	**
General
Type of Company	International
Political Stability	Fair
Standard Authorised Capital	No
Tax on Offshore Profits	Nil
Corporate Requirements
Local Registered Office and Registered Agent Required	Yes
Minimum Number of Directors/Managers	1
Local Directors Required	No
Corporate Directors Permitted	Yes
Minimum Number of Shareholders/Members	1
Local Shareholders Required	No
Corporate Shareholders Permitted	Yes
Company Secretary Required	No, but normally appointed
Bearer Shares Allowed	Yes, but not available
Annual Requirements
Filing of Annual Return	No
Submit Audited Accounts	No
Min. Annual Tax / Licence Fees	US$300
Shelf Companies Available	No

GENERAL INFORMATION

INTRODUCTION
Vanuatu is a chain of approximately 80 islands in the south-west Pacific, some 2,250 km north-east of Sydney, Australia and 800 km west of Fiji. The total land area is approximately 14,800 sq. km. The islands are mainly of volcanic origin and there are about 60 volcanoes, of which 10 are still active. The capital is Port Vila on the Island of Efate and the total population is approximately 175,000. The country￡s economy is mainly agricultural (80 per cent of the working population is engaged in agriculture). The economy is based mainly on copra, followed by beef, cocoa, timber, coffee, cotton, and fish.

The development of the islands as an offshore financial centre in 1971 now contributes significantly to government revenue. The offshore financial sector has brought increased employment opportunities and an excellent infrastructure for telecommunications, banking, legal, accounting and other financial and commercial services.

LANGUAGE
The official languages are English, French and Bislama (pidgin).

TYPE OF LAW
Common Law, based on English Common Law with local modifications and local statutes.

COMPANY INFORMATION

TYPE OF COMPANY FOR INTERNATIONAL TRADE AND INVESTMENT
The International Company (IC)

TIME TO INCORPORATE
One Day, but allow ten working days for receipt of documentation.

RESTRICTIONS ON NAME AND ACTIVITY
Names must end with one of the following words, or abbreviations thereof - Limited, Corporation, Incorporation, Sendirian Berhad, Besloten Vennootschap, Gesellschaft mit beschrankter Haftung.

Names will not be allowed that in are, the opinion of the Registrar, likely to mislead or deceive, or suggest a connection with the Government of Vanuatu.

CLASSES OF SHARES PERMITTED
Registered shares, bearer shares, preference shares, redeemable shares and shares with or without voting rights.

DISCLOSURE OF BENEFICIAL OWNERSHIP TO AUTHORITIES
No.

LICENCE FEES
International Companies pay an annual Government Fee of US$ 300 per year. ICs pay no taxes in Vanuatu. Upon incorporation ICs are exempt from taxes for 20 years.

FINANCIAL STATEMENT REQUIREMENTS
Whilst there is no requirement to file annual audited accounts with the authorities, a company is required to keep financial records, which reflect the financial position of a company.

Whilst every effort has been made to ensure that the details contained herein are correct and up-to-date, it does not constitute legal or other professional advice. We do not accept any responsibility, legal or otherwise, for any error or omission.

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