Macau


Macau was under jurisdiction of Chinese province Guangdong before the Common Era. In the 16th century Macau became one of the first European settlements in Southeastern Asia, colonized by the Portuguese. Portuguese used Macau as a port for carrying out trading activities with Guangzhou and other regions of China, as well as Japan. Portuguese expanded their territories gradually. In the 17th century they drained maritime domain, as a result, former island of Macau, which was connected to the continent only by a narrow neck of land, developed into a peninsula. After Portuguese sea rule was wrecked in the middle of 17th century, the city lost its trade hegemony. Later, Macau’s significance got reduced due to occupation of Hong Kong by Great Britain and opening of Chinese ports for external trade since 1842. In 1897 Macau became a separate colony of Portugal. During the Second World War Macau was occupied by the Japanese, but after its end Macau was taken over by Portugal again. Pursuant to a Sino-Portuguese Joint Declaration signed on 13 April 1987, Macau became the Macau Special Administrative Region (SAR) of the People's Republic of China on 20 December 1999. Being a part of China, Macau enjoys a high degree autonomy, has its own laws, legislation, monetary, customs and emigration systems and a membership in international organizations. Chinese central government conducts only foreign and defense matters. Macao will keep this status for the next 50 years.

Service packages

Двигайте таблицу
Service item Express Standard Optimum
Company registration
Legal address per year
Secretarial services for the first year
Fees and duties for the first year
Apostilled bound set of incorporation documents
Compliance fee
Nominee service per year
Bank Account Pre-approval
Price

16 500 USD

17 840 USD

18 340 USD

I want to order «»

Contact method: and / or

Core Services

The total amount of core services include incorporation services, legal services and delivery of documents by courier mail

16 500 USD

— Incorporation

including incorporation service and first year servicing, including Compliance fee

1 300 USD

— Registration fee

depends on registered capital amount, if the minimum amount is registered, registration fee is 100 US dollars

3 900 USD

— Corporate legal services

including registered address and registered agent, NOT including Compliance fee

150 USD

—Delivery of documents by courier mail

DHL or TNT, at cost of a Courier Service

500 USD

— Apostilled set of Statutory documents

Basic set of documents

  • Director Acceptance Letter

    signed by director (nominee or real director) and returned to be kept at the registered office in Macau

Optional services

990 USD

Nominee Director

Paid-up “nominee director” set includes the following documents

Related services

Tax Certificate

Company’s tax residence certificate for access to double tax treaties network

Tax number

issued by tax authorities after company registration (M1 form) or in a year after rigistration (M8 form) indicating a company name, tax number and tax exemption.

Business Registration Certificatr / 商业登记证明

This document plays a role of Certificate of Incumbency and Certificate of Good Standing if such are needed due to the non-existance of both certificates in Macau

Compliance fee

Compliance fee is payable in the cases of: renewal of a company, liquidation of a company, transfer out of a company, issue of a power of attorney to a new attorney, change of director / shareholder / BO (except the change to a nominee director / shareholder)

250 USD

Basic

simple company structure with only 1 physical person

50 USD

For legal entity in structure under GSL administration

additional compliance fee for legal entity in structure under GSL administration (per 1 entity)

100 USD

For legal entity in structure not under GSL administration

additional compliance fee for legal entity in structure NOT under GSL administration (per 1 entity)

350 USD

For client with high risk Status

Cost of incorporation, including first year servicing 16500
Cost of nominee director services per year, including an apostilled set of documents 990
Cost of nominee shareholder services per year, including an apostilled set of documents 350
Cost of annual service, starting from the second year 3900
Open account in 26764
Incorporation timescale for a turnkey company 15 days
Government tax 1300
Country 26655

General information shortly

Двигайте таблицу
Total area Population Capital Unemployment Corruption perceptions index rank
29.5 sq.km 556.783 (2012) No 2.8% (2010) 46
Location Eastern Asia
National currency Pataca
Conditional reduction of currency MOP$
Against USD 8
Climate, average max and min t° Situated on the border of subtropical and subequatorial climate zones, average t in January is 14 °C, average t in July is 28 °C
Time difference from Moscow + 4 hours
Dialing code +853
State language Chinese, Portugal
Ethnic groups Chinese 95%, other 5% - Macanese (mixed Portuguese and Asian ancestry), Filipino, etc.
Literacy rate 93.5%
Credit rating AA-
Government type limited democracy
Executive branch Executive Council headed by the chief executive
Legislative branch Legislative Assembly, a 29-member body
Judicial branch Court of the First Instance, Court of the Second Instance, Court of Final Appeal
GDP per capita rank 2 (2012)

Corporate info

Двигайте таблицу
Shelf companies permitted Legal system Incorporation timescale for a turnkey company Cyrillic alphabet permitted in company name Local registered office
No civil law 15 days No Yes
Types of entity individual entrepreneur; unlimited liability company; mixed liability company by quotas; mixed liability company by shares; limited liability company by an individual quota; limited liability company by quotas; limited liability company by shares; foreign branch; representative office
Incorporation timescale for a new company 15 days
Company suffix Limitada (Lda.) or Chinese equivalent (or English, but only together with Portugal and Chinese)
Sensitive words identical names; common expressions without and adequate translation in the official languages; names corresponding , wholly or partly, to names of shareholders; registered trademarks; words resulting from the merging of words or parts of words related with the activities exercised or taken from the names of the shareholders; words aiming at facilitating larger penetration of market to which the activities exercised are directed
Local registered agent Yes
Information to be kept at the registered office balance of accounts, shareholders meeting minutes books and directors meeting minutes book
Seal required, type of seal not imposed, but recommended
Redomiciliation (to, from) permitted not permitted

Director and secretary

Двигайте таблицу
Minimum number of directors Residency requirements for directors Corporate directors permitted Disclosure to local agent Disclosure to public
1 No Yes Yes Yes
Directors’ meetings/frequency/location Yes / no requirements / Macau
Company secretary required No
Residency requirements for a secretary No
Qualified secretary required No
Corporate secretary permitted No

Shareholder and beneficiary

Двигайте таблицу
Minimum number of shareholders Residency requirements for shareholders Corporate shareholder permitted Disclosure to local agent Disclosure to public
2 No Yes Yes Yes
Meetings/frequency/location Yes / annually / Macau
Beneficiary info disclosure to No

Shares and share capital

Двигайте таблицу
Minimum authorized share capital Minimum issued share capital Minimum paid share capital Authorized capital payment deadlines Bearer shares permitted
25000 No requirements 25000 Upon registration No
Issued capital payment deadlines No requirements
Standard currency Pataca
Standard authorized share capital 25000
Standard par value of shares 1000
Shares with no par value permitted No

Taxes

Двигайте таблицу
Min. rate for corporate tax Capital gains tax VAT Withholding tax Exchange control
12% Regular rate No No No
Personal tax 7-12%
Corporate tax (in detail) Income tax is paid at a tax rate of 12%. Profits less than 600,000 MPA are not taxed
Other taxes Social contributions, Property tax
Government fee No
Stamp duty 0,2-10%

Accounts

Двигайте таблицу
Requirement to file accounts Publicly accessible accounts Audit required Requirement to file Annual Return Publicly accessible Annual Return
Yes No No Yes No
Requirement to prepare accounts Yes
Double tax treaties network 5
Tax Exchange Information Agreement network 16
OECD member No
Offshore/onshore status according to the RF laws Yes

GENERAL INFORMATION

General info

Special Administrative Region of Macau — is an autonomous region of People’s Republic of China, established on 20 December, 1999 as a result of liquidation of a Portuguese colony Macau. Besides Macau, the other special administrative region in China is Hong Kong.
Total area of Macau is 27.2 sq. km (2009). The territory consists of the Macau Peninsula itself and the islands of Taipa and Coloane.
Population of Macau is 556 783 people (2012). Most of population is Macanese or migrants from the neighboring province Guangdong, but there are some immigrants from the Philippines and other countries of Southeastern Asia as well as immigrants from more remote regions of China.
Official languages of Macau are Chinese and Portuguese. However, Portuguese is little known to the most of population and used rarely (e.g. in legislation).
Official currency is Macanese Pataka (МОР$). One US dollar is equal to 8 МОР$.
Climate of Macau is situated on the border of subtropical and subequatorial zones with average temperature in January above 14 °C, and average temperature in July about 28 °C. There are more than 2100 mm of precipitation annually.
Time difference with Moscow is +4 hours.
Literacy rate - 93.5%.
Calling code Macau– +853.

History

Macau was under jurisdiction of Chinese province Guangdong before the Common Era. In the 16th century Macau became one of the first European settlements in Southeastern Asia, colonized by the Portuguese. Portuguese used Macau as a port for carrying out trading activities with Guangzhou and other regions of China, as well as Japan. Portuguese expanded their territories gradually. In the 17th century they drained maritime domain, as a result, former island of Macau, which was connected to the continent only by a narrow neck of land, developed into a peninsula. After Portuguese sea rule was wrecked in the middle of 17th century, the city lost its trade hegemony. Later, Macau’s significance got reduced due to occupation of Hong Kong by Great Britain and opening of Chinese ports for external trade since 1842. In 1897 Macau became a separate colony of Portugal. During the Second World War Macau was occupied by the Japanese, but after its end Macau was taken over by Portugal again. Pursuant to a Sino-Portuguese Joint Declaration signed on 13 April 1987, Macau became the Macau Special Administrative Region (SAR) of the People's Republic of China on 20 December 1999. Being a part of China, Macau enjoys a high degree autonomy, has its own laws, legislation, monetary, customs and emigration systems and a membership in international organizations. Chinese central government conducts only foreign and defense matters. Macao will keep this status for the next 50 years.

Government Type

After returning to China Macau got a status of special administrative region, which is based on the principle of “one country, two systems”, i.e. the exercise of two separate economic and judicial systems in the frames of one country.
Executive power in Macau belongs to the Executive Council (government) headed by the chief executive. The chief executive is elected for 5 year term by an election committee of 300 members. Upon election the chief executive is appointed by the central government of PRC.
The legislative organ of the territory is the Legislative Assembly, a 29-member body (seven members are appointed by the chief executive, the rest are elected). The Assembly is elected for 4 year term. It is in charge of adopting laws, taxes, budget and resolutions on social and economic issues.
The judicial system is represented by the Court of the First Instance, the Court of the Second Instance and the Court of Final Appeal. The Court of the First Instance is High Court. Judges are appointed by the chief executive. Foreign judges may serve on the courts.

Economy

Macau is an open port and a large financial center known for its casinos and based largely on tourism. According to the World Bank estimates, Macau’s GDP per capita ranks second in the world. Since 2010 gambling industry contributes more than 70% of Macau’s income.
Along with Hong Kong China is the main trade partner of Macau. Japan also plays a significant role in Macau’s external trade.
Among natural resources there is only fish in Macau. Agriculture is kept to a minimum; the main crop species such as rice and vegetables, as well as cattle breeding are undeveloped. The main supplier of food is China.
Macau is a founding member of the WTO (since 1995).

CORPORATE INFORMATION

Legal system

Macau law is broadly based on Portuguese law, and therefore part of the civil law tradition of continental European legal systems.
The apex of the legal system is the Basic Law of the Macau SAR, approved by People’s Congress in 1993. Within Macau, the Basic Law has constitutional rank. The Basic Law of Macau is modelled upon the Basic Law of Hong Kong, and influenced by the Portuguese Constitution in some points as, for example, in some norms concerning fundamental rights.
Macau has the five 'classic' codifications: the Civil Code, the Commercial Code, the Civil Procedure Code, the Penal Code, the Criminal Procedure Code. In addition, there are a number of other smaller codifications (e.g., in the field of administrative law).

Types of entity

Under the Commercial Code, the following types of commercial entities may be established in Macau to carry on business:
  • individual entrepreneur (“empresário individual”- E.I);
  • unlimited liability company (“sociedade em nome colectivo” - S.N.C.);
  • mixed liability company by quotas (“sociedade em comandita” - S.C.);
  • mixed liability company by shares (“sociedade em comandita por acções” - S.C.A.);
  • limited liability company by an individual quota (“sociedade por quota unipessoal” - sociedade unipessoal Lda.);
  • limited liability company by quotas (“sociedade por quotas” - Lda.);
  • limited liability company by shares (“sociedade anónima” - S.A.);
  • foreign branch;
  • representative office.

The most common form of business vehicles for foreign companies wishing to carry on business is limited liability company by quotas.

REGISTRATION

Company name

There are the following requirements for the company name:
  • should not be identical with already registered company names;
  • should not be a common expressions without and adequate translation in the official languages;
  • should not correspond, wholly or partly, to names of shareholders;
  • should not be a trademark of legitimate use;
  • should not result from the merging of words or parts of words which belong to official languages, directly related with the activities exercised, taken from the other elements of the names of the shareholders;
  • should not aim at facilitating larger penetration of market to which the activities exercised are directed;
  • can be registered in 1) Chinese; 2) Portuguese; 3) or both (in this case an English name may also be added);
  • should have an identification of commercial entity (Limitada or Lda. In Portuguese, its equivalent in Chinese or in English if both Chinese and Portuguese are used).

Company Registration

To register a limited liability company by quotas in Macau, you need to go through the following procedure:
1. Apply for a company name and scope of business at the Commercial Registry Office and get Certificate of Admissibility of Trade Name (10 days).
2. Prepare Articles of Association with local lawyer and notarize it with registered notary (Chinese version is required) within 60 days after receipt of Certificate of Admissibility of Trade Name;
3. Company registration at the Commercial Registry Office within 15 days after getting notarized Articles of Association:
Required documents:
  • Application;
  • Notary Certificate of Articles of Association;
  • List of names and addresses of shareholders and of members of the boards;
  • Acceptance of Appointment by the members of the boards;
  • Copy of Certificate of Admissibility of Trade Name;

4. Apply for Declaration of Initiation of Activity at the Financial Service office:
Required documents:
  • Form for Industrial Tax;
  • Copy of identification documents of applicant, shareholders and directors;
  • Acceptance of Appointment by the members of the boards;
  • Copy of the Certificate of Registration from the Commercial Registry Office;
  • Copy of the Articles of Association.

After completion of company registry, employers should fill in the M/2 form and submit it to the “Finance Services Bureau- Professional Tax Division” within 15 days of any employment. The Employer is also responsible for the enrolment of himself and for his employees to the "Social Security Fund". Besides, the company should file Fixed Asset Listing, Balance Sheet and Meeting Minutes Book after commencing operation. The Business Registry will then issue a certificate of incorporation, certifying the name, date of incorporation of the company, object of activity, shareholders, company capital, division of company capital, and representation of the company.

Local registered office

Macau companies must maintain a registered office in Macau. It should be a real address, not a PO Box. The administration of the company can freely move the registered office within the Territory.

Seal

Although the commercial code does not require a company seal, mandatory forms for social security, finance services and other public departments require that a company chop is placed next to the legal representative’s signature making it mandatory. The seal should have a company name engraved on it.

Redomicile

The redomiciliation of companies either to or from Macau is not permitted.

COMPANY STRUCTURE

Directors

A Macau company is required to have a minimum of one director. Directors are elected by shareholders for an undetermined term if otherwise is required by the Articles of Association. Directors can be non-residents and non-shareholders. Director can be a corporate, but in this case he should appoint an individual as his representative. However, in practice it is not recommended to appoint a corporate as a director, as it requires to do a lot of documents in case of any stuff change in the structure of a company. Directors can be removed by shareholders’ decision.
Information on directors is disclosed to a local agent, and the Business Registry keeps a public record of their names, addresses and business titles. The articles of association can create a board of administration made of at least three members; except if there is a provision of the articles of association to the contrary. Board meeting can be held anywhere in Macau, as long as the place of meeting is specified in the meeting notice.

Secretary

In Macau a company secretary must be nominated for limited liability company by shares, companies with more than 10 shareholders or quota holders, if they issue bonds or if their capital is above the limit defined by Executive Order of the Chief Executive. All other companies can also nominate a company secretary if desired.
A director or an employee of the company can be nominated as a company secretary. The Business Registry will keep a public record of the name and address of the company secretary.

Shareholders

Macanese companies may have at least two or maximum 30 shareholders. Shareholders can be individuals and corporates, residents and non-residents. The name, address and shareholding of the company shareholders are disclosed to the local agent and filed on public record at the Business Registry.
General Meetings are to be held annually within three months immediately following the end of each accounting period anywhere within Macau SAR as long as place of meeting is specified in the meeting notice.

Beneficiary

Information on beneficiary is not disclosed.

Quotas and capital

Capital in Macao limited company is represented by quotas which are not evidenced by share certificates, but represent a percentage or fixed amount. Minimum paid-up share capital to incorporate a company is 25 000 MOP. It should be paid fully upon registration. The amount exceeding minimum can be paid within 3 years, but this amount should not exceed 50% of company capital. If one of the shareholders does not fulfil obligations on capital payment, the rest shareholders are obliged to pay the rest part in proportion to their quotas in the company.
Shares with no par value and bearer shares are not permitted.

TAXATION

Personal income tax

For tax purposes, it is generally irrelevant whether an individual is a tax resident or nor, except in the case of application of double tax treaties (DTT).
Income from employment services performed in Macau or income under an employment contract with a Macau employer is subject to professional tax regardless of where the income is received, where the services are performed, how many days were spent in Macau, or whether or not one is a tax resident. The same applies to the taxation of income of the self-employed.
Such income is taxed on a progressive scale:
  • Income up to MOP 144,000 – 0%
  • From MOP 144,000 to 164,000 – 7%
  • From MOP 164,000 to 184,000 – 8%
  • From MOP 184,000 to 224,000 – 9%
  • From MOP 224,000 to 304,000 – 10%
  • From MOP 304,000 to 424,000 – 11%
  • Over MOP 424,000 – 12%

Freelancers and artists working for Macau businesses without work visas are taxed at 5% on their remuneration or pay tax calculated at the progressive rate, whichever is higher.
Gains from the sale of assets and investment income are generally tax exempt.

Corporate income tax

Macau-registered companies pay corporate income tax (complementary tax) on their worldwide income. The exception is rental income from Macau real estate, which is taxed separately under the property tax regime. If a foreign company receives income from doing business in Macau, it must pay complementary tax in Macau.
Complementary tax is paid at the rate of 12%. Profits up to MOP 600,000 are tax exempt.
Gains from the sale of assets are included in the general tax base.
Dividends are subject to complementary tax unless they are distributed out of profits that have been taxed in Macau. If dividends are distributed out of a company's profits that have not been taxed in Macau, complementary tax will be levied when the dividends are paid to the shareholders.

CFC rules

There are no CFC rules in Macau.

Withholding tax

No withholding tax is charged in Macau on local companies when they pay income to overseas companies.

VAT

There is no VAT in Macau.

Social security contributions

The remuneration of resident employees is subject to a monthly social security contribution of MOP 90, of which MOP 60 is payable by the employer and MOP 30 by the employee.

Property tax

Property tax is levied annually on owners of buildings located in Macau.
For leased buildings, the tax is payable on the rental income (with certain deductions) at the rate of 8%.
For self-use properties, the tax is payable at the rate of 6% on the value determined by the regulatory authorities.

Stamp duty

Stamp duty is payable on certain types of documents as a fixed amount or percentage of the document’s value at the rates ranging from 0.2% to 10%. Stamp duty on lease contracts is payable at the rate of 0.5%. Stamp duty on property transfers ranges from 1% to 3%, and a 5% surcharge is further levied on the stamp duty payable. Gratuitous transfers of certain assets are subject to 5% stamp duty.
When buying a residential property in addition to residential premises already owned, a buyer pays additional stamp duty at increased rates.
When a property is sold within a year of its purchase, a special stamp duty is paid at the rate of 20%, if within two years of the purchase – at the rate of 10%.
If a property is purchased by a company, entrepreneur or non-Macau resident individual, the buyer pays 10% stamp duty in addition to the duties listed above.

Exchange control

Macau generally has no foreign exchange controls.

ACCOUNTS

Annual Return

Generally speaking, Annual Return is a short review on the current state of the company, which is prepared by the company secretary annually. As a rule it includes the following information:
  • Incorporation information (registration date, registered address);
  • Information about directors and their resignation;
  • Information about secretaries and their resignation;
  • Information about registered capital, nominal value of shares and amount of issued shares;
  • Information about shareholders and share transfer.

As for Macau, every company in Macau should file Annual Return annually even if the company has had no return.

Financial accounts

All companies in Macau are obliged to keep financial accounts. Books and records are required to be kept in MOP. Other currencies can be used but amount should be recorded in MOP at the same time. Financial accounts should be submitted to Financial Service Bureau annually. There is no statutory audit requirement under the Commercial Code but certain companies must submit audited financial statement (with capital of MOP 1 million and above or average taxable profits in the past 3 years of more than MOP 500 000). There is no provision for filing of accounts to the Companies Registry. The company can adopt a 12 months accounting year either ended on 31 December, 31 March, 30 June or 30 October.

Tax returns

Tax returns

The tax year in Macau coincides with the calendar year.
Tax returns must be filed by 31 March or 30 June depending on the taxpayer’s category.
The tax authorities check tax returns and issue a tax assessment.
Provisional tax payments are made in September and November of the current year. The final tax payment is normally due within a month of the date of the tax assessment.

OFFSHORE INSTITUTES

Offshore companies in Macau

Besides the above mentioned business types it is allowed in Macau to establish offshore institutes in the said types of entities as well as in a type of a foreign branch.
To incorporate an offshore institute and obtain the respective license it required to submit business plan, containing information on scope of business, investment amount, resident employees hiring conditions, office area, etc.
Having got a license offshore company should submit a confirmation about residents hired to work in the company, registered office, and activity.
There are the following restrictions on the activities of offshore institutes in Macau:
  • it is not allowed to carry on business with Macau-residents;
  • it is not allowed to use Macau currency in their activities;
  • it is required to focus only on non-Macau markets.

Offshore institutes in Macau are divided into two types: financial and non-financial. Financial offshore institutes are banks, insurance companies, reinsurance companies, trust management companies and fund management companies. For non-financial offshore institutes there 8 permissible offshore activities:
  • hardware consulting;
  • software consulting;
  • data processing;
  • database related activities;
  • back office activities;
  • research and development activities;
  • tests and technical analysis;
  • management and administration of ships and aircraft.

Although trading is no longer a permissible offshore activity for a newly set up offshore institute, it may be possible to acquire an existing offshore institute with trading business scope.
Offshore institutes are exempt from all taxes, including complimentary tax, industrial tax and stamp duties. Non-resident executives and/or staff at the supervisory level are exempt from professional tax for three years by application. Offshore company is required to pay only establishment fee and semi-annual operating fee.
Offshore institute is bound to submit audited financial statements annually.

GAMBLING

Gambling in Macau

Macau is the only place in the People’s Republic of China, where Chinese can gamble legally. There are 33 casinos in Macau, and the income from the business amounted $23.5 milliards in 2010, what is 4 times higher than in Las Vegas. It is Macau’s biggest source of revenue, making up 70% of government income.

Gambling Legislation and Licensing

Gambling in Macau is regulated by Law 16/2001 (regime jurídico da exploração de jogos de fortuna ou azar em casino), adopted in August 2001. It replaced the monopoly system to generate competition, and casino operating concessions were granted through bid. Today there are 6 operating concessions (and subconcessions) which belong to:
  • SJM Holdings,
  • Wynn Resorts,
  • Las Vegas Sands,
  • Galaxy Casino,
  • StarWorld,
  • Melco Crown Entertainment.

It means that chances to enter the gambling market are very slim. Maybe the only opportunity is to buy a stock of shares from one of the operators. However, there are no such offers, so in fact the mark here is almost closed for the newcomers. There are also monopoly concessions for pari-mutuels (horse and dog racing).
Licensing procedure and all the following activity are strictly regulated including taxation and financial statements. Besides, a detailed agreement is to be signed with each operator. The Gaming Inspection and Coordination Bureau (known as DICJ) is the main government unit that oversees the operation of different gaming activities.
From the perspective of company law, gaming concessionaires must be public companies, to which special rules apply, in addition to the general rules stated in the Macau Commercial Code. Except from other numerous requirements gaming concessionaires are subject to a principle of full disclosure, including information on shareholders and financial statements.
The law mentions 24 legal forms of gambling (blackjack, baccarat, roulette, boule, Sic bo, Fan Tan, keno, etc.).

Gambling Taxation

The taxation of casino sub/concessionaires is made of a fixed part and a variable part. The variable part falls on the gross gaming revenue. The tax rate is currently of 35%, plus two contributions of up to 2% and 3% for social and economic purposes. The maximum tax is therefore 40%. In addition, a fixed premium is also payable, plus a premium per VIP table, other table, and slot machine. Gaming promoters pay taxes on commissions received.

Online Gambling in Macau

At the present time, Macau does not license online gaming operations. Online form of gambling has the same fate as the offline one – it's forbidden. At some stage the national lottery tickets were sold online, but after the emergence of scam websites selling fake tickets, the idea was dismissed.

International law relations

Двигайте таблицу
Party to the Hague Convention (Apostille) Legal system Double tax treaties network OECD member Offshore/onshore status according to the RF laws
Yes civil law 5 No Yes

Public authorities and legal acts

Двигайте таблицу
List of laws and regulations
Act name Scope of law
Commercial Code of Macao types of entities, incorporation
Industrial Property Code industrial property
Commercial Registration Code commercial registration
Offshore law offshore institutes
Tourism Tax Regulation tourism tax
Motor Vehicle Tax Regulation motor vehicle tax
Law 16/2001 gambling
Tax treaties entered Belgium, Cape Verde, China, Mozambique, Portugal
Tax Exchange Information Agreement (TEIA) Argentina, Australia, Denmark, Faroe Islands, Finland, Greenland, Guernsey, Iceland, India, Ireland, Japan, Jamaica, Malta, Norway, Sweden, United Kingdom
List of state regulatory authorities
Macau Government http://portal.gov.mo/web/guest/merchant
Macau Trade and Investment Promotion Institute https://www.ipim.gov.mo/en/
Financial Services Bureau http://www.dsf.gov.mo/?lang=en
Social Security Fund http://www.fss.gov.mo/en
Macau Customs Service http://www.customs.gov.mo/cn/index.html
Monetary Authority of Macau http://www.amcm.gov.mo/en
Gaming Inspection and Coordination Bureau http://www.dicj.gov.mo/web/en/frontpage/index.html

    Legal Partner of Review:

    BN Lawyers

    A Macau based Law Firm with strong focus in Corporate, Intellectual Property and Gaming Law.

    BN Lawyers

    Consultants

    YOUR CONSULTANT

    If you are ALREADY a GSL customer

    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, If you are ALREADY a GSL customer YOUR CONSULTANT

    Contact method: and / or

    Aniko Sebok

    GSL Law & Consulting Lawyer, Head of UK GSL office

    Office phone:

    +44 207 002 1307

    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, GSL Law & Consulting Lawyer, Head of UK GSL office Aniko Sebok

    Contact method: and / or

    Valerija Filipova

    GSL Law & Consulting Lawyer, London Office

    Office phone:

    +44 207 822 8592

    Office phone:

    +44 207 822 8594

    Write or call now

    Sign up for a consultation

    c  !

    Your question was successfully sent to the GSL office.

    — In the near future you will receive a detailed answer to it. Typically, the response rate does not exceed 24 hours.

    — If your question is urgent, you can always contact me on the office or mobile phone number listed on the site or chat on Skype.


    Regards, GSL Law & Consulting Lawyer, London Office Valerija Filipova

    Contact method: and / or

    I want to order «»

    Contact method: and / or
    RU EN