Structure of Business Entities
Summary
The following are the principal forms of business entity through which assets may be held or
business conducted:
- Companies (including the New Manx Vehicle)
- Non Isle of Man Incorporated Companies
- Partnerships and Limited Partnerships
- Limited Liability Companies
- Sole Proprietors
- Trusts
From the point of view of Isle of Man law there are no restrictions on non-residents or residents
acquiring or holding interests in Isle of Man companies, although acquisition by residents will result
in the loss of tax advantages in certain cases. There are no restrictions on residents acquiring or holding
interests in foreign companies. No government permission is needed in either case.
There is no restriction on the acquisition of Isle of Man situated real property except that it may
not be owned, directly or indirectly, by a purpose trust.
Special government incentives exist in relation to the production of films and television programmes
in the Isle of Man, manufacturing and services and e-business.
Isle of Man-incorporated companies which are publicly quoted are traded on the London Stock exchange;
there is no separate stock exchange.
More information about Companies.
More information about Statutory Requirements.
More information about other entities.
More information about Banks, Collective Investment Schemes, Insurance Companies and Pension Providers.