Samoa (formerly known as Western Samoa) lies in the Central South Pacific, 2,900 kilometres north east of New Zealand.  Total population is approximately 180,000 people.  English is spoken by most people.   Samoa’s offshore finance centre was established in 1987.  Local time is 11 hours behind Greenwich Mean Time.

Asiaciti Trust Samoa Limited can incorporate an international company within 24 hours of receiving instructions.

A Samoan international company must appoint at least one director who may be either a natural person or a corporation.  There is no requirement to appoint a resident director.

No, Samoan international companies are exempted from all Samoan income taxes, stamp duties, withholding taxes and any other direct or indirect tax, duty or levy.  They are also exempted from exchange or currency controls or foreign exchange levies.

Yes, the Samoan International Companies Act 1987 contains an asset protection feature that is not available in other offshore jurisdictions. This feature allows a member’s interest in a Samoan international company to automatically vest to a designated person or entity on the occurrence of a specified event. The determination of the specified event can be based on marital issues, litigation issues, bankruptcy, death, or any commercial events. The use of this provision requires careful drafting to ensure that the asset protection is effective.

Yes, the statutory limitation for a creditor to petition the Court for the re-instatement of an international company is limited to two years.  This compares favourably with most other jurisdictions, for example, the British Virgin Islands where the statutory limitation period is ten years.

Yes, Samoa has some of the strictest corporate confidentiality laws of any offshore jurisdiction, and provides specific protection in regard to taxation matters.  There are criminal penalties for the unauthorised disclosure of information.  This compares favourably to other offshore jurisdictions, such as the British Virgin Islands, which has entered into an agreement with the United States of America to disclose information relating to criminal tax matters (from 1 January 2004) and civil tax matters (from 1 January 2006).

Yes. The definition of debt in the Samoan legislation specifically excludes any taxation, fines or penalties imposed by any government.  This means that a foreign tax authority cannot petition for the winding up of a Samoan international company. Other offshore jurisdictions, including the British Virgin Islands, do not provide similar protection.

Yes, a company can be redomiciled from another jurisdiction so long as that jurisdiction does not prohibit it.  In addition, it is cost effective to redomicile companies to Samoa as the annual registration fee is only US$100.

Yes, the Samoan LLC legislation is based upon the LLC legislation of the state of Wyoming, USA.  A LLC provides its members with limited liability but under USA tax law those members are taxed on a pass through basis, i.e as for a partnership.

Yes, there are several unique entities available in Samoa. The first of these is known as the “creditor controlled company”. The International Companies Act permits the holder of a secured debenture to effectively control a company as a creditor. This structure offers unique tax planning and asset protection planning opportunities.



The second unique entity is the “segregated fund international company” which allows an international company to be split into several segregated funds or “protected cells”. The structure makes an ideal vehicle for a family office holding entity, or a common law version of the foundation, or as a collective asset ownership entity. If combined with the creditor controlled company it can create a unique international tax planning structure.



Another unique entity is the “section 228B company” which offers unique estate and succession planning benefits. It can be used by citizens of civil law jurisdictions as an extremely effective substitute for the common law trust.

The Government registration fees are very modest ranging from US$100 to $US300 per annum for standard international companies. Discounted Government registration fees are available for companies incorporated as long term companies. Please contact us for a specific quotation for the formation of a Samoan international company.