Zetland Fiduciary Group

ベリーズ、（オフショア金融センターとして）2014年に向けた発展

Belize: Steady, Secure and Steering into 2014

BelizeBelize is recognized worldwide as being a reputable financial centre for safe offshore banking, offshore accounts, IBC company formations, Foundation establishment, Limited Liability Companies (LLCs) and secure Offshore Trusts. This gives you maximum privacy, international banking, asset protection, wealth building and tax-free investment in a financially solid and trustworthy country with Laws designed so that nobody can touch your assets or find out who owns them. Highlighted below are the various offshore structures and their special features. Belize’s Trust Law is one of the strongest and most flexible asset protection trust legislations in the world and highly favoured for estate planning, asset protection and investment purposes. The primary benefit of a trust is that it allows the legal ownership of property to be distinguished and separately vested from the enforceable rights of use and enjoyment of that property. This makes the Belize trust an extremely sophisticated, flexible and creative instrument for asset protection, investment planning, tax, estate and preservation of confidentiality. International foundations are another alternative choice to succession planning and wealth management. Other potential uses of foundations are for discrete structures, discretionary benefits, and charitable or non-charitable purposes. Belizean Foundations are exempt from business tax and offer a no tax haven for offshore investors. The International Limited Liability Companies Act is known to have a special appeal for international investors. The LLC is a hybrid between two familiar business structures, namely a corporation and a partnership. LLCs has distinct advantages over both a corporation and a partnership in that it not only avoids multiple level taxation, it also limits the liability of its members to the extent of the contributions made by them to the Company. No member of an LLC has personal liability for the debts of the LLC except where there are personal guarantees or other special arrangements. The LLC is also exempted from duties, taxes and exchange control. The international financial services sector of Belize is continuously subject to revisions and improvements to meet with international standards. As such, Belize has taken all necessary action to comply with the Organization for Economic Cooperation and Development’s (OECD) standards in this respect. Belize has now entered into Tax Information Exchange Agreement (TIEA) with 17 countries and is on the OECD’s White List: United Kingdom, Australia, France, Belgium, Ireland, Denmark, Sweden, Finland, Netherlands, Portugal, Greenland, Norway, Iceland and Faroes, Mexico, Poland and India. We have remained steady and secure with the advent of the global financial crisis of 2008, the Foreign Account Tax Compliance Act (FATCA) whose objective is the reporting of foreign financial account and offshore assets held by U.S. taxpayers of foreign entities in which U.S. taxpayers hold a substantial ownership interest and development of intergovernmental agreements. As we steer towards the year 2014, it is evident that despite global challenges and unforeseen ones yet to come, Belize continues to grow and develop as a thriving financial services business. Currently, there are 138,568 International Business Companies incorporated, 166 LLC’s, 2016 Trusts established and 168 Foundations created. We continue to offer confidentiality and professional excellence and at the same time ensure that we meet and exceed regulatory requirements. 今、ベリーズは安全なオフショア金融センターとして、オフショア銀行、オフショア口座、IBC（国際商業法人）の設立、財団法人の設立、LLC（Limited Liability Companies、有限責任会社）の設立、そしてオフショア信託の設定先として国際的に認知されています。 匿名性の確保に続き、国際銀行取引、資金保護、資金運用管理、非課税投資などが行なえる、財政的にも信頼がおけ且つ安定している国で、特に資金保護と匿名性の守秘に関してはもっとも最善を尽す法律を提供する国として知られています。

ベリーズ、オフショアサービスの特徴：

• ベリーズ共和国信託法：ベリーズにおける信託設定においてもっともパワフルに有効する法律は、第一受益者において資産の法的所有者と実際に資産を活用できる権利を有する者を分けて設定できるという点です。
• 財団法人の設立（課税なし）
• LLC（Limited Liability Company、有限責任会社）の設立
• OECDの規定に全て準じ、ホワイト・リストに記載されている
• 17カ国との租税情報交換条約に加盟
• 2008年の金融危機（リーマンショックによる危機）を受けて成立したFATCA（米国市民の海外口座に対する情報公開要求法律）に対しても、守秘主義を堅持

現在ベリーズでは138,568社が法人登記されています。LLC（有限責任会社）が166社、2016件の信託設定、168社の財団法人が登記設立されています。2014年に向け、ベリーズは国際金融センターとして更なる発展が期待されています。