SolvedSTSM042260 | Exemptions and reliefs: reliefs: stamp duty group relief - foreign companies
From HM Revenue & Customs · Stamp Taxes on Shares Manual
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 limitéeThis 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 limitéeUnder 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 |