Seychelles Limited Partnerships


Seychelles limited partnerships (LPs) are provided for by the Limited Partnership Act 2003. An LP may facilitate tax planning opportunities as it may receive income from sources outside of Seychelles and distribute such income to foreign partners without incurring a Seychelles tax liability.


A Seychelles LP may be an attractive entity to enable international joint venture and investment activities as well as for mutual fund and private equity purposes.


LPs are required to have one or more general partners and one or more limited partners. At least one general partner of an LP is required to be a Seychelles IBC or CSL.


Not being a separate legal entity an LP cannot own property in its own right. The property of an LP is held by its general partner, in its capacity as general partner of the LP.

General Partner

An LP’s general partner is responsible for the administering and managing the LP and for the signing of contracts and other documents on behalf of the LP. General partners are liable for any debts and obligations of an LP if the liabilities exceed the assets of the LP. Limited partners are not liable for LP debts except in rare cases such as fraud.

Seychelles taxation

An LP is not subject to Seychelles tax on its foreign income or profits.


There is no requirement to file an LP’s partnership agreement with the Seychelles Financial Services Authority. Details of an LP’s partners and beneficial owners are not publicly accessible.