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 |
---|---|---|
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 |
Barbados | IBC | International Business Company |
- | Ltd | Limited |
- | SRL | Society with restricted liability |
Belgium | SPRL | Société de personnes a responsabilite limitee (descussocies)/Société privee a responsabilite limitee |
- | BVBA | Besloten vennootschap met beperkte aansprakelijkheid |
- | NV | Naamloze vennootschap |
- | SA | Société anonyme |
- | SCA | Société en commandite par actions |
- | CVA | Commanditaire venootschap op aandelen |
- | SCRL | Société cooperative a responsabilite |
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 |
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 |
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 simplifiee |
- | SARL | Société a Responsabilite Limitee |
Germany | AG | Aktiengesellschaft |
- | GmbH | Gesellschaft mit Beschrankter Haftung |
Ghana | - | Limited |
Gibraltar | - | Limited |
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 | - | Limited Companies |
- | - | Unlimited Companies |
- | PLC | Public Limited Company |
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 |
Jersey | - | Limited companies |
Korea | - | Chusik Hoesa (Joint Stock Company) |
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 |
Netherlands Antillies | NV | Naamloze Vennootschap |
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 |
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 | - | Limited Company |
Singapore | - | Limited |
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 Responsabilite Limitee |
- | SCA | Société en commandit par actions |
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 |