ARTICLE
3 March 2000

British Virgin Islands - A Brief Guide

H
Harneys

Contributor

Harneys is a full-service offshore law firm offering expert legal advice on the laws of jurisdictions including the British Virgin Islands, Cayman Islands, Luxembourg, and more. Established in 1960, the firm has grown to 11 global locations with over 180 lawyers, serving top law firms, financial institutions, investment funds, and high-net-worth individuals. Harneys provides comprehensive legal support across transactional, contentious, and private client matters, often in collaboration with Harneys Fiduciary, which delivers corporate and wealth management services. Known for its role in shaping offshore jurisprudence, the firm also advises on legislative developments and excels in handling complex cross-border transactions and disputes.

British Virgin Islands Wealth Management

LOCATION

The British Virgin Islands is a group of about 60 islands and cays located roughly 60 miles east of Puerto Rico. The principal islands are Tortola and Virgin Gorda. Road Town, located on Tortola, is the capital and financial centre of the British Virgin Islands.

GOVERNMENT

The British Virgin Islands is a British Overseas Territory with a long history of political stability. With a similar constitutional status to Bermuda and the Cayman Islands, the Territory’s Government consists of a British appointed Governor, who is the representative of Her Majesty the Queen, and 13 elected members of a Legislative Council.

LEGAL SYSTEM

British Virgin Islands law is based on the British legal system and English common law, supplemented by legislation promulgated by the Legislative Council. The court system forms part of the Eastern Caribbean Supreme Court and is made up of a Magistrates Court, a High Court and a Circuit Court of Appeal with final appeal to the Privy Council in the United Kingdom.

THE BRITISH VIRGIN ISLANDS AS AN OFFSHORE CENTRE

The British Virgin Islands is one of the world’s leading offshore corporate domiciles. The Territory offers a combination of a safe, politically stable environment together with a legislative framework developed in close consultation with the private sector. This enables the British Virgin Islands to provide, amongst other things:-

  • one of the most popular and long-established International Business Companies Acts in the world with over 350,000 International Business Companies having been incorporated to date*;
  • a zero tax rate, no wealth, capital gains or estate taxes for offshore entities;
  • a modern Partnership Act;
  • a recently updated Trustee Act;
  • a Shipping Registry which is an extension of the British Registry accommodating yachts of up to 500 gross registered tons;
  • light, but effective, regulation recently augmented by the introduction of a Mutual Funds Act and a Proceeds of Criminal Conduct Act;
  • a proven legal and court system;
  • no exchange controls with the legal tender of the British Virgin Islands being the US Dollar; and
  • first rate electronic telecommunications.

* The latest official released figure (to year end 1999) is 358,045.

With its reputation for integrity, flexibility and responsiveness to the interests of the financial services community, the British Virgin Islands is ideally suited to the needs of investors and corporate clients throughout the world.

If you would like further information on the British Virgin Islands, the various corporate vehicles available or details of how Harney Westwood & Riegels can help you with your incorporation requirements, please contact Richard Parsons or your usual Harney Westwood & Riegels contact. Alternatively, you can visit our website.

Harney Westwood & Riegels also provide information and advice on Anguilla. To view this information Click Here

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.

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