Holding companies - Offshore incorporations BBP-Net Offshore Company formation, bank account, offshore

	ofshore bank accounts offshore companies

	Division of jurisdictions
	Offshore jurisdictions
	Other jurisdictions
	Holding companies
	Factors influencing the choice of jurisdiction
	Confidentiality of information at company incorporation
	Use of offshore companies
	The black list

Offshore companies registration

Jurisdiction	Tax Treaties	Dividend income taxation	Taxation of capital gain	Wihholding tax on dividend to non traty shareholder	Wihholding tax on interest payments to non treaty jurisdiction


Cyprus	40	Exempt Req. - 1% shareholding	Exempt	0%	0%

Dennmark	70	Exempt Req. - 20% shareholding least 1 year	Exempt Req. - 3 year holding period	28% except to EU or tax treaty parent	0%

Luxembourg	40	Exempt Req. - 10% shareholding least 1 year	Exempt Req. - 10% shareholding least 1 year	20% 5% to Mauritius	0%

Switzerland	70	Exempt Req. - 20% shareholding	Exempt Req. - 20% shareholding least 1 year	35%	0%

UK, LTD	100	30% Req. double tax relief (10% voting power)	Qualifying shareholdins exempt otherwise taxable at 30%	0%	20%