STSM042260 - Exemptions and reliefs: reliefs: stamp duty group relief - foreign companies
This table contains a list of foreign entities which are regarded as bodies corporate for the purposes of Stamp Duty group relief.
Country |
Abbreviation |
Company type |
|---|---|---|
| Aruba | NV |
Naamloze vennootschap |
Australia |
Ltd |
Limited |
- |
Pty Ltd |
Proprietary limited |
Austria |
GmbH |
Gesellshaft mit Beschrankter Haftung |
- |
AG |
Aktiengesellschaft |
Bahamas |
Ltd |
Limited |
- |
Inc |
Incorporated |
Bahrain |
- |
Joint stock company |
- |
SPC |
Single person company |
- |
WLL |
A company with limited liability |
| - | BSC |
Bahraini Public Shareholding Company/ Bahraini Public Joint Stock Company |
Barbados |
IBC |
International Business Company |
- |
Ltd |
Limited |
- |
SRL |
Society with restricted liability |
Belgium |
- |
Note - The Belgian Corporate Code was replaced from 1 May 2019 with the Belgian Code on Companies and Associations (the BCCA). This abolished some former company types, such as the Commanditaire vennootschap op aandelen (Comm.VA)/ Société en commandite par actions (SCA) |
- |
BV/SRL |
Besloten vennootschap /Société à responsabilité limitée This replaced the former BVBA (Besloten vennootschap met beperkte aansprakelijkheid)/ SPRL (Société privée à responsabilité limitée) |
- |
NV/SA |
Naamloze vennootschap/ Société anonyme |
- |
CVBA/SCRL |
Cooperatieve vennootschap met beperkte aansprakelijkheid/ Société coopérative à responsabilité limitée Under the BCCA, this is only for companies which have the aim of stimulating the shareholders’ economic or social activities. Companies formerly incorporated as a CVBA/SCRL which do not comply with the requirements of the BCCA will need to be converted into a BV/SRL |
Belize |
Ltd |
A Belize company incorporated under the Belize Companies Act |
Bermuda |
Ltd |
Limited |
Brazil |
Ltda |
Limitada |
- |
SA |
Sociedade Anônima |
British Virgin Islands |
Ltd |
Limited |
- |
SA |
Société anonyme or Sociedad Anónima |
Bulgaria |
AD |
Aktsionerno drujestvo (Joint Stock Company) |
- |
OOD |
Company with limited liability |
- |
EOOD |
Company with limited liability |
Canada |
Ltd |
Limited |
- |
Inc |
Incorporated |
- |
Corp |
Corporation |
- |
AULC |
Alberta Unlimited Liability Company |
- |
BCULC |
British Columbia Unlimited Liability Company |
- |
NSULC |
Nova Scotia Unlimited Liability Company |
Cayman Islands |
Ltd |
Limited |
- |
LLC |
Limited liability company |
- |
- |
Exempt company |
China |
- |
Corporation |
- |
- |
Limited |
| Curacao | NV |
Naamloze vennootschap |
Cyprus |
Ltd |
Limited |
Czech Republic |
as |
Akciova spolecnost |
Denmark |
A/S |
Aktieselskab |
- |
ApS |
Anpartsselskab |
Egypt |
JSC |
Joint Stock Company |
- |
SAE |
Sharikat al-Mossahamah |
Estonia |
AS |
Aktsiaselts |
|
- |
OÜ |
Osaühing |
European Union |
SE |
Societas Europeas |
Faroe Islands |
P/F |
Partafeleg |
Finland |
Oy |
Osakeyhtio |
- |
Abp |
publikt aktiebolag |
France |
SA |
Société anonyme |
- |
SCA |
Société en commandite par actions |
- |
SAS |
Société par actions simplifiée |
- |
SARL |
Société à Responsabilitée Limitée |
Germany |
AG |
Aktiengesellschaft |
- |
GmbH |
Gesellschaft mit Beschrankter Haftung |
Ghana |
- |
Limited |
Gibraltar |
- |
Limited |
| Greece |
SA/AE |
Société Anonyme/ Anonymos Eteria |
Guernsey |
- |
A company constituted under the laws of Guernsey registered before the Royal Court |
Hong Kong |
Ltd |
Limited |
Hungary |
nyrt |
Nyilvanosan mukodo reszvenytarsasag |
- |
kft |
Korlatolt felelossegu tarsasag |
- |
zrt |
Zartkoruen mukodo reszvenytarsasagnak |
Iceland |
hf |
Hlutafelag |
- |
ehf |
Einkahlutafelag |
India |
Ltd |
Limited |
Iran |
- |
Joint Stock Company |
Ireland |
Ltd |
Limited Companies |
- |
ULC |
Unlimited Companies |
- |
PLC |
Public Limited Company |
| - | ICAV |
Irish Collective Asset Management Vehicle |
Irish Minister of State |
- |
An Irish minister may be accepted as a parent body corporate for s42 purposes |
Isle of Man |
- |
Limited Companies |
- |
- |
Isle of Man Foundation |
Israel |
Ltd |
Limited Companies |
Italy |
Spa |
Società per azioni |
- |
Srl |
Società a responsabilità limitata |
Jamaica |
Ltd |
Limited |
Japan |
KK |
kabushiki-kaisha/ kabushiki-gaisha |
| - |
GK |
Godo Kaisha |
Jersey |
- |
Limited companies |
Kuwait |
KSC(C) |
Joint Stock Company(Closed) |
Lebanon |
SAL |
Societe anonyme libanaise |
Liberia |
- |
Companies described as limited but note that we may require to see the Certificate of Incorporation |
- |
Inc |
Incorporated |
Liechtenstein |
- |
Anstalt (also known as an Establishment) |
- |
- |
Stiftung |
- |
AG |
Aktiengesellschaft |
Lithuania |
UAB |
Uzdaroji Akcine Bendrove |
Luxembourg |
SARL |
Société à responsabilité limitée |
- |
SCA |
Société en commandite par actions |
- |
SA |
Société anonyme |
- |
GmbH |
Gesellschaft mit Beschrankte Haftung |
Malaysia |
Sdn.Bhd |
Sendirian Berhad |
- |
Bhd |
Berhad |
Malta |
Ltd |
Limited company |
Marshall Islands |
- |
Marshall Islands Incorporations |
- |
LLC |
Limited Liability Company |
Mauritius |
- |
Limited company |
Mexico |
SA |
Sociedad Anónima |
- |
SA de CV |
Sociedad Anónima de Capital Variable |
- |
SAB de CV |
Sociedad Anónima Bursatil de Capital Variable |
- |
SRL de CV |
Sociedad de Responsibilidad Limitada de Capital Variable |
Monaco |
SAM |
Société Anonyme Monegasque |
Netherlands |
NV |
Naamloze Vennootschap |
- |
BV |
Besloten Vennootschap |
Nevis |
LLC |
Limited Liability Company |
New Zealand |
- |
Companies constituted under Companies Act 1993 |
Nigeria |
- |
Limited companies |
Norway |
AS |
Aksjeselskap (et) or Aktieselscap (et) |
- |
ASA |
Allmennaksjeselskap |
Panama |
SA |
Sociedad Anonima |
- |
Corp |
Corporation |
- |
Inc |
Incorporated |
Papua New Guinea |
- |
Companies constituted under Companies Act 1997 |
Poland |
S.A |
Spolka Akcyjna |
- |
Sp. Zo.o. |
Spolka z ograniczona odpowiedzialnoscia |
Portugal |
Lda |
Soceidade por Quotas |
- |
SA |
Sociedade Anônima |
| Republic of Korea (South Korea) | - | Chusik Hoesa (Joint Stock Company) |
Romania |
SRL |
Societate cu Raspundere Limitata |
Russia |
JSC |
Joint Stock Company |
- |
CJSC |
Closed Joint Stock Company |
Saudi Arabia |
- |
A company organised pursuant to the laws of the Kingdom of Saudi Arabia |
Seychelles |
Ltd |
Limited Company |
Singapore |
Pte Ltd/Ltd |
Limited Compnay |
South Africa |
- |
A Company which is limited ‘by shares’ |
Spain |
SA |
Sociedad Anónima |
- |
SAU |
Sociedad Anónima Unipersonal |
- |
SL |
Sociedad Limitada |
- |
SLU |
Sociedad Limitada Unipersonal |
- |
SRL |
Sociedad de Responsabilidad Limitada |
Sweden |
AB |
Aktiebolag |
Switzerland |
AG |
Aktiengesellschaft |
- |
GmbH |
Gesellschaft mit Beschrankte Haftung |
- |
SA |
Société Anonyme |
- |
SARL |
Société a Responsabilité Limitée |
- |
SCA |
Société en commandit par actions |
| Taiwan | - |
A company limited by shares incorporated under the provisions of the Taiwan Company Act |
Thailand |
- |
Limited companies |
Trinidad |
- |
A company limited ‘by shares’ |
Turkey |
AS |
Anonim Sirket |
- |
- |
Limited |
Turks & Caicos |
- |
Companies registered under the Companies Ordinance 1981, including exempt companies. |
United Arab Emirates |
- |
Jebel Ali Free Zone Establishment |
- |
- |
Private Joint Stock Company |
- |
- |
Limited Liability Company |
- |
- |
Dubai International Financial Centre Limited Company |
Uruguay |
SA |
Sociedad Anónima |
USA |
LLC |
California, Delaware & Maryland Limited Liability Companies |
- |
- |
Corporations (usually described as ‘Corporation’ ‘Company’ or ‘Incorporate’) |
Venezuela |
- |
Corporation |