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The tiny two-island nation of Nevis is located 225 miles east of Puerto Rico and 1,200 miles south of Miami, Florida. Nevis is a former British Colony (1628-1983) which became independent on September 19, 1983. The population of Nevis is approximately 9,000 and the Capital is Charlestown. Several major air carriers provide service to Nevis with either direct flights with intermediate stops or with plane changes.


Nevis is a member of the United Nations, The Organization of American States (OAS) and is an associated Commonwealth participating state of the European Union (EU). It is also a member of the Caribbean Community (CARICOM) economic and trading group, along with fourteen other nations including the Bahamas, Bermuda, and Belize. The legal system is based on British common law but the Nevis Business Corporation Ordinance, which was introduced in 1984, incorporates both British and US commercial law, statutes similar to that of New York and Delaware.


A company formed under this Ordinance is the equivalent of what is commonly termed as an International Business Company (IBC). A Nevis IBC has the following characteristics:


  • Taxation
  • Shareholders
  • Directors
  • Reporting Requirements
  • Restrictions on Name and Activity
  • Local Requirements
  • Secrecy
  • Professional Services 


A Nevis IBC is exempt from taxes provided the business is conducted outside of Nevis. 


A minimum of one shareholder is required and either registered or bearer shares may be issued.Bearer shares must be deposited with a regulated company in St. Kitts. Nominee shareholder service is available for registered shares. 


The Nevis IBC requires on director. The director does not need to be a shareholder. In addition, corporate and non-resident directors are permitted. Details of directors are not required to appear in public files. 

Reporting Requirements

An IBC is not required to file any financial reports or tax returns in Nevis. 

Restrictions On Name And Activity

Companies cannot undertake banking or insurance activities. However reinsurance activities are permitted and trust companies can be formed for private use. 

Local Requirements

The local company law requires that an IBC maintain a registered office address within Nevis and must also appoint a Nevis resident as a registered agent. 


The Confidential Relationship Act, 1985 operates to prevent the disclosure of confidential information and records. The law imposes a maximum penalty of a fine, and/or a term of imprisonment of up to twelve months. 

Professional Services

Nevis has several international financial service companies available. Barristers and Solicitors of the High Court, who are allowed to practice before courts in Nevis and St. Kitts, represent the legal profession. One of the five major international auditing firms along with several competent and professional accountants are represented in Nevis as well.

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