Private Client International Comparative Legal Guide 2017: BVI

1 Pre-entry Tax Planning

1.1 In your jurisdiction, what pre-entrpy estate and gift tax planning can be undertaken?

There are no estate or gift taxes in the British Virgin Islands.

1.2 In your jurisdiction, what pre-entry income and capital gains tax planning can be undertaken?

There is no income tax in the British Virgin Islands.

1.3 In your jurisdiction, can pre-entry planning be undertaken for any other taxes?

There are no other relevant taxes.

2 Connection Factors

2.1 To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction?

There is no direct taxation in the British Virgin Islands (save as specified in question 3.3).