Temporary exemption from corporation tax Deductions for productive investments Share in the subscribed capital of certain companies Temporary Exemption for Certain Sectors Partial Exemption from Distribution Tax Deduction for Productive Investment Share in the Subscribed Capital of Certain Companies Offshore Companies New Businesses Mutual Funds Captive Insurance Free Zones Rulings Shipping and Air Transport Offshore Companies Exempt Companies (AVVs) Tax Exemptions and Holidays for New Businesses Free Zones Rulings Captive Insurance Shipping and Air Transport Offshore Banking Exempt Companies International Loan Business Unit Trusts and Collective Investment Funds International Bodies Captive Insurance Offshore Insurance Companies Insurance Companies Tax Exempt Companies International Treasury Operations International Business Companies Captive Insurance Companies Tax Exemption Guarantee Arising and Remittance Basis 1% Rate "Pioneer" Industry Exemption Exemption for new hotels International Business Companies Tax Exemption Guarantee Tax Holidays Free Depreciation and Balancing Charges on Ships Special Depreciation for Tourist Premises International Business Companies Exemption for Non-resident Companies
Exonération d'impôt sur les sociétés Déduction pour investissement productif Souscription au capital de certaines sociétés Exonération temporaire pour certains secteurs Exonération partielle d'impôt sur la distribution Déduction pour investissement productif Souscription au capital de certaines sociétés Sociétés offshore Entreprises nouvelles Fonds communs de placement Captives d'assurance Zones franches Pratique du "ruling" Transport maritime et aérien Sociétés offshore Sociétés exemptes (AVV) Exonération fiscales temporaires et permanentes pour les nouvelles entreprises Zones franches Pratique du "ruling" Captives d'assurance Transport maritime et aérien Banques offshore Sociétés exemptes Crédits à l'étranger Organismes et fonds de placement collectif Entreprises internationales ("International Bodies" – IBC) Captives d'assurance Entreprises d'assurance offshore Compagnies d'assurance Sociétés exemptes (tax exempt companies) Succursales financières internationales (international treasury operations) Sociétés commerciales internationales (International business companies - IBC) Captives d'assurance Garantie d'exonération fiscale