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      Economic Substance Legislation

      Economic Substance has been introduced in the Virgin Islands via the Economic Substance (Companies and Limited Partnerships) Act, 2017 and amendments to the Beneficial Ownership Secure Search System, Act 2017. The ITA provides the following unofficial consolidated versions of both laws for ease of access. Please ensure that you consult the original legislation and the amendments which are also included on this page.

      • Unofficial Consolidation of the Economic Substance (Companies and Limited Partnerships) Act, 2017
        • Economic Substance (Companies and Limited Partnerships) Act, 2017 (No. 12 of 2018)
        • Economic Substance (Companies and Limited Partnerships) Act, 2017 (No. 2 of 2019)
        • Notice made under the Economic Substance (Companies and Limited Partnerships) Act, 2019 (S.I.No. 41 of 2019)
      • Unofficial Consolidation of the Beneficial Ownership Secure Search System, Act 2017
        • Beneficial Ownership Secure Search System, Act 2017 (No. 15 of 2017)
        • Beneficial Ownership Secure Search System (Amendment), Act 2017 (No. 17 of 2017)
        • Beneficial Ownership Secure Search System (Amendment), Act 2019 (No. 3 of 2019)
        • Beneficial Ownership Secure Search System (Amendment) (No. 2), Act 2019 (No. 7 of 2019)
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      • Address: 33 Admin Drive, Wickhams Cay 1, Road Town, Tortola, Virgin Islands (British)

      • Phone: 1(284) 468-3701

      • WhatsApp: 1(284) 468-9760

      • Email: customerservice@gov.vg

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