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Investment Funds

The BVI is the second largest jurisdiction for regulated investment funds globally and is increasingly popular for the establishment of offshore investment funds.  The BVI funds legislation provides a flexible, user-friendly and recognised framework for the establishment of collective investment vehicles. Our funds practitioners offer efficient, practical and cost effective advice to asset managers, promoters, public, private and professional funds and other industry participants on the structuring and restructuring of BVI funds and on regulatory and compliance issues affecting funds.

We are able to offer advice on formation and management of different fund structures including segregated portfolio funds, master/feeder funds and funds of funds, offering documentation, and agreements with investment managers, administrators and custodians

Investment Business

Since the enactment of the Securities and Investment Business Act, 2010 (SIBA), many types of investment business have become regulated in the BVI.

 

Why BVI for Funds

No taxation – The BVI does not have a tax regime in relation to dividends, interest, rents, royalties, compensations and other amounts paid by an investment fund to persons who are not resident in the territory.  Furthermore, all instruments of transfers or transactions in the fund are exempt from payment of stamp duty. 

No exchange controls – Currently there are no withholding taxes or exchange control regulations applicable to an investment fund or its members

Investment worldwide – Provided permissions granted to the trustee or the company, investments of any type can be made anywhere in the world subject always to the restrictions of local laws of any applicable jurisdiction.

 

Types of Funds

For more information on the types of funds, click here.