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Jurisdiction guides

28 jurisdictions across five structuring categories. Summaries are public — sign in to unlock each full guide.

Asian market holding structures, fund management entities, IP holding with treaty network access

Setup1–3 days (company) / 6–8 weeks (fund management license)

Tax17% corporate, with partial exemptions for new companies

SubstanceModerate to high for regulated activity

Fund & InstitutionalOnshore & Treaty NetworkDigital Asset / RWA

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UAE (ADGM / DIFC)

Holding companies, SPVs, fund structures, digital asset/token issuance vehicles

Setup2–4 weeks (standard) / 8–16 weeks (virtual asset licensing)

Tax0% on qualifying holding and fund activity under current rules

SubstanceRegistered office required; higher for licensed activity

Fund & InstitutionalTrust & Foundation-FriendlyDigital Asset / RWA

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Institutional-grade holding, fund vehicles (CIMA-regulated and exempted)

Setup5–10 days (entity) / 4–8 weeks (CIMA fund)

SubstanceLow for standard holding; high for CIMA-regulated funds

Holding & OffshoreFund & InstitutionalTrust & Foundation-Friendly

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Simple holding, SPVs

Setup2–5 days

SubstanceMinimal

Holding & OffshoreTrust & Foundation-Friendly

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Asset protection holding and trusts

Setup1–3 days

Tax0% (offshore)

SubstanceMinimal

Holding & OffshoreTrust & Foundation-Friendly

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Marshall Islands

Maritime/shipping holding, fast SPVs

Setup2–4 days

SubstanceMinimal

Holding & Offshore

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Low-cost holding, smaller structures

Setup2–4 days

Tax0% (offshore)

SubstanceMinimal

Holding & Offshore

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Low-cost holding, declining banking access

Setup2–4 days

Tax0% (offshore)

SubstanceMinimal

Holding & Offshore

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Comoros (Anjouan)

Lowest-cost formation, limited bankability

Setup1–3 days

Tax0% (offshore)

SubstanceMinimal

Holding & Offshore

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EU-adjacent presence, gaming/fintech licensing

Setup1–2 weeks

SubstanceModerate

Onshore & Treaty Network

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Portugal (Madeira Free Zone)

EU substance with reduced tax

Setup2–4 weeks

Tax5% (qualifying activity)

Onshore & Treaty Network

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Onshore credibility, EU-adjacent access

Setup1–3 days

SubstanceStandard onshore

Onshore & Treaty Network

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US operating entities, VC-backed startups

Setup1–2 days

Tax21% federal + state

SubstanceStandard onshore

Onshore & Treaty Network

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Low-cost US holding, LLC formation, DAO LLCs

Setup1–3 days

Tax0% state-level

SubstanceMinimal

Onshore & Treaty Network

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Holding + foundation pairing, Latin America access

Setup5–10 days (company) / 1–2 weeks (foundation)

Tax0% (offshore income)

SubstanceMinimal

Holding & OffshoreTrust & Foundation-Friendly

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General offshore alternative, CARICOM access

Setup3–5 days

Tax0% (offshore income)

SubstanceMinimal

Holding & Offshore

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North America presence, immigration-linked structuring

Setup1–2 weeks

Tax15–27% (federal + provincial)

SubstanceStandard onshore

Onshore & Treaty Network

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Low-cost EU entry, digital-first company management

Setup1–3 days (e-Residency dependent)

Tax0% on retained/reinvested profit

SubstanceLow to moderate

Digital Asset / RWA

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EU IP holding, US-Ireland structures, regulated funds

Setup1–2 weeks

SubstanceModerate

Fund & InstitutionalOnshore & Treaty Network

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Trustee company jurisdiction, foreign trust regime

Setup1–2 weeks

SubstanceStandard onshore

Onshore & Treaty Network

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Africa/India-facing funds and holding, family governance

Setup2–4 weeks

Tax3% effective (treaty-dependent)

SubstanceModerate to high

Fund & InstitutionalTrust & Foundation-Friendly

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China-facing holding, territorial tax on foreign income

Setup1–2 weeks

Tax16.5% (territorial — offshore income exempt)

SubstanceLow to moderate

Onshore & Treaty Network

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EU-based holding and financing (SOPARFI) plus alternative fund vehicles (RAIF/SIF/SICAR), with full treaty and EU-directive access

Setup~1–3 weeks (SOPARFI) / ~4–6 weeks (RAIF fund)

Tax~23.87% aggregate; Art. 166 participation exemption to 0%; RAIF/SIF 0.01% subscription tax; SPF 0.25%

SubstanceLow–Moderate (SOPARFI) / High (CSSF-regulated funds)

Holding & OffshoreFund & InstitutionalOnshore & Treaty Network

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Private wealth, succession and asset-protection via family foundations (Stiftung), trusts and the flexible Anstalt

Setup~6–8 weeks (private-benefit foundation) / ~1–2 days (trust)

TaxFlat 12.5% CIT with participation exemption, no WHT; CHF 1,800 minimum tax; PAS/trusts fall back to CHF 1,800 minimum

SubstanceModerate — qualified Liechtenstein-resident Foundation Council member / local trustee required

Trust & Foundation-FriendlyHolding & OffshoreOnshore & Treaty Network

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Cost-effective 0% holding, captive & life insurance, e-gaming/e-commerce, aircraft/ship registration

Setup24–48 hours (company) / 3–6 months (OGRA e-gaming licence) / 4–8 weeks (bank account)

Tax0% standard; 10% banking & large retail (>£500k); 20% Manx land/petroleum

SubstanceMinimal for pure equity holding; higher for relevant-sector activity

Holding & OffshoreTrust & Foundation-FriendlyDigital Asset / RWA

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Institutional & PE fund vehicles (Jersey Private Fund), family trusts/foundations, tax-neutral holding

Setup~1–2 days fast-track / 3–7 days standard / ~24h JPF authorisation

Tax0% standard; 10% financial-services; 20% utilities/property/large retail; 15% MCIT for €750m+ MNE groups

SubstanceMinimal for plain holding; higher for relevant activities

Fund & InstitutionalTrust & Foundation-FriendlyHolding & Offshore

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Institutional PE/fund vehicles (PIF, Registered, Authorised — GFSC-regulated), 0%-tax holding, family-office/trust structures

Setup24h standard (2h/15min expedited); PIF ~1 day, Registered ~3 days, Authorised ~4–6 weeks

Tax0% standard; 10% specified regulated financial services; 20% utilities/large retail/property/hydrocarbons/cannabis; no CGT, no VAT/GST

SubstanceLow for standard holding; higher for relevant activities

Fund & InstitutionalHolding & OffshoreTrust & Foundation-Friendly

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EU holding via full-imputation refund and participation exemption; trading, funds (PIF/AIF), iGaming and yacht/ship registration with full EU access

Setup2–7 business days via MBR; 24–48h possible for simple EU cases

Tax35% headline; 6/7ths shareholder refund on trading (~5% effective); 5/7ths passive (~10%); optional 15% FITWI since Sept 2025

SubstanceModerate — registered office and company secretary required

Onshore & Treaty NetworkFund & InstitutionalHolding & Offshore

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At a glance

Comparison matrix

Every jurisdiction, grouped by structuring category. A jurisdiction can appear in more than one category.

Category	Jurisdictions
Holding & Offshore	Cayman Islands · BVI · Nevis · Marshall Islands · Seychelles · Belize · Comoros (Anjouan) · Panama · St. Lucia · Luxembourg · Liechtenstein · Isle of Man · Jersey · Guernsey · Malta
Fund & Institutional	Singapore · UAE (ADGM / DIFC) · Cayman Islands · Ireland · Mauritius · Luxembourg · Jersey · Guernsey · Malta
Onshore & Treaty Network	Singapore · Gibraltar · Portugal (Madeira Free Zone) · United Kingdom · Delaware (US) · Wyoming (US) · Canada · Ireland · New Zealand · Hong Kong · Luxembourg · Liechtenstein · Malta
Trust & Foundation-Friendly	UAE (ADGM / DIFC) · Cayman Islands · BVI · Nevis · Panama · Mauritius · Liechtenstein · Isle of Man · Jersey · Guernsey
Digital Asset / RWA	Singapore · UAE (ADGM / DIFC) · Estonia · Isle of Man