Seychelles Foundations

Licenced And Regulated In Seychelles

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Does a Foundation need to file accounts?

Since 2021, Seychelles IBC have been required to lodge their accounting records with their registered agent in Seychelles (that’s us – A.C.T.). IBC must lodge their transactional documents (aka substantiating documents or supporting documents) e.g. bank statements, invoices, expense vouchers, receipts, accounts ledgers, and contract and agreements etc that would be used for preparing financial statements. IBCs must also prepare a financial summary, which is a simplified form of financial statements. Small pure asset holding IBCs are exempted from the financial summary requirement, but it is recommended that they prepare it for lodgement in Seychelles.

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