1997

JURISDICTION    ANNUAL      ANNUAL   FORMATION   DOMICILIARY   ANNUAL
OF              TAX OR      FILING   FEE         FEES          ACCOUNTS
INCORPORATION   EXEMPTION   FEE
                FEE

Antigua (IBC)   NIL         250        750         750

The Bahamas     NIL         100        550         750
(IBC)

Belize (IBC)    100         NIL        750         750

British Virgin  NIL         300        750         750
Islands (IBC)

Cayman Islands  NIL         500      1,075         925

Cyprus          4.25%       NIL      1,570       1,350         YES
(Offshore Or 
Branch 
Registration)

Delaware         30          20       750          750
-Non-Resident

Gibraltar       150          31       350          525
-Non-Resident  (N/R Return)

Hong Kong       298 (BRC)    10       350          750         YES

Rep. Of          0%          10       325          525         YES
Ireland
-Non-Resident

Jersey          500         120       595          525

Isle Of Man     300          42       350          495
- Exempt

Isle Of Man     600          42       350          495
-Non-Resident

Liberia         NIL         150       950          850

Liechtenstein     %         NIL     4,990        2,850        YES
-Anstalt

Luxembourg        %         NIL     4,255        2,650        YES
-1929 Holding

Marshall        NIL         350       650          750
Islands

Mauritius (IC)  NIL         100       650          750

Mauritius       0%-35%    1,500     2,250        2,250        YES
(Offshore)
Resident
Ordinary

Nevis           NIL         200      750           750

Panama          NIL         150      750           750

Singapore       NIL          20    3,500         2,400        YES

Switzerland     Varies      NIL    5,980         5,650        YES
                Depending
                On Canton

Turks & Caicos  300         NIL      750           750
Isles - Exempt 

United Kingdom  Varies       18      128           375        YES

United Kingdom  Varies       18      445           525        YES
PLC

Vanuatu         400         NIL    1,600           750
- Exempt

Western         300         NIL      750         1,210
Samoa

Fees are quoted in United States Dollars apart from where stated in £ (Sterling pounds)

All fees in respect of Cyprus companies will be subject to VAT at the current rate applicable in Cyprus

NOTES ON ANNUAL DOMICILIARY FEES

Domiciliary fees include the following: (see Note 4 below)

  • Provision of Registered Office facility in the jurisdiction of incorporation
  • Provision of the Company Secretary and/or Assistant Company Secretary
  • Provision of the local Registered or Resident Agent - as required by local laws
  • Preparation and filing of the Company's Annual Return - as required

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.