{"id":27254,"date":"2026-07-23T12:53:15","date_gmt":"2026-07-23T09:53:15","guid":{"rendered":"https:\/\/ovza.com\/?p=27254"},"modified":"2026-07-29T17:31:36","modified_gmt":"2026-07-29T14:31:36","slug":"the-samoa-default-succession-company-dsc","status":"publish","type":"post","link":"https:\/\/ovza.com\/fr\/the-samoa-default-succession-company-dsc\/","title":{"rendered":"La Samoa Default Succession Company (DSC)"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-html\"><!DOCTYPE html>\n<html lang=\"en\">\n<head>\n    <meta charset=\"UTF-8\">\n    <meta name=\"viewport\" content=\"width=device-width, initial-scale=1.0\">\n     <style>\n        .audio-container {\n            background-color: #f0f2f5;\n            border: 1px solid #e0e0e0;\n            border-radius: 10px;\n            box-shadow: 0 4px 8px #fff;\n            padding: 20px;\n            width: 100%;\n            max-width: 100%;\n            box-sizing: border-box;\n        }\n\n        audio {\n            width: 100%;\n            outline: none;\n        }\n\n        .audio-header {\n            display: flex;\n            align-items: center;\n            margin-top: 0px !important;\n            padding-left: 2rem;\n        }\n\n        .audio-icon {\n            background-color: #1db38d;\n            border-radius: 50%;\n            width: 45px;\n            height: 45px;\n            display: flex;\n            align-items: center;\n            justify-content: center;\n            margin-right: 10px;\n        }\n\n        .audio-icon svg {\n            width: 24px;\n            height: 24px;\n            fill: #fff !important; \/* White icon color *\/\n        }\n\n        .audio-title {\n            font-weight: normal;\n            color: #000;\n            font-size: 18px;\n        }\n\n        \/* Media query for mobile devices *\/\n         @media (max-width: 600px) {\n     .audio-header {\n                flex-direction: row;\n                justify-content: center; \/* Ensures center alignment *\/\n                text-align: center;\n                width: 100%;\n            }\n\n            .audio-icon {\n                margin-right: 10px;\n                margin-left: -2rem;\n            }\n\n            .audio-title {\n                margin-top: 0;\n            }\n        }\n    <\/style>\n<\/head>\n\n    <div class=\"audio-container\">\n        <audio controls>\n            <source src=\"https:\/\/ovza.com\/wp-content\/uploads\/2026\/07\/40029068_1784729143.mp3\" type=\"audio\/mpeg\">\n            \n        <\/audio>\n        <div class=\"audio-header\">\n            <div class=\"audio-icon\">\n                <svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"headphones\"\n                     xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\">\n                    <path\n                          d=\"M256 32C114.52 32 0 146.496 0 288v48a32 32 0 0 0 17.689 28.622l14.383 7.191C34.083 431.903 83.421 480 144 480h24c13.255 0 24-10.745 24-24V280c0-13.255-10.745-24-24-24h-24c-31.342 0-59.671 12.879-80 33.627V288c0-105.869 86.131-192 192-192s192 86.131 192 192v1.627C427.671 268.879 399.342 256 368 256h-24c-13.255 0-24 10.745-24 24v176c0 13.255 10.745 24 24 24h24c60.579 0 109.917-48.098 111.928-108.187l14.382-7.191A32 32 0 0 0 512 336v-48c0-141.479-114.496-256-256-256z\">\n                    <\/path>\n                <\/svg>\n            <\/div>\n           \n        <\/div>\n    <\/div>\n\n<\/html><\/div><div class=\"wpb_text_column us_custom_e5aea6d2\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">In today&#8217;s international business environment, entrepreneurs are increasingly looking for corporate structures that support both global operations and long-term succession planning. While traditional offshore companies provide flexibility for international trade and investment, they often require separate estate planning arrangements to ensure business continuity when ownership changes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A Samoa Default Succession Company (DSC) offers a different approach. Established under Samoa&#8217;s International Companies Act, a DSC allows a company to incorporate statutory succession provisions directly into its constitutional documents. Through Section 228B, ownership can automatically pass to predetermined successor members when specified events occur, helping businesses maintain continuity while supporting sound corporate governance.<\/span><\/p>\n<h2 id='what-is-a-samoa-default-succession-company-dsc'><strong>What Is a Samoa Default Succession Company (DSC)?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">A Samoa Default Succession Company (DSC) is a specialized form of international company established under<\/span><a href=\"https:\/\/ovza.com\/fr\/publication-de-bibliotheque\/loi-sur-les-societes-internationales-de-la-legislation-sur-les-societes-extraterritoriales-des-samoa\/\"><span style=\"font-weight: 400;\"> Samoa&#8217;s International Companies Act.<\/span><\/a><span style=\"font-weight: 400;\"> Unlike a standard international company, a DSC can include succession mechanisms within its Articles of Association, allowing ownership interests to transfer automatically under predefined circumstances.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The objective is to provide continuity without interrupting normal business operations. Instead of relying solely on probate proceedings or court intervention, the company&#8217;s governing documents determine how ownership will transfer, reducing uncertainty while allowing the business to continue operating.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This structure can be particularly valuable for family-owned businesses, international investors, and entrepreneurs seeking a long-term governance framework that supports both operational flexibility and succession planning.<\/span><\/p>\n<h2 id='understanding-section-228b'><strong>Understanding Section 228B<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">One of the defining features of a Samoa Default Succession Company is Section 228B of the International Companies Act. This provision allows the company&#8217;s Articles of Association to specify certain &#8220;trigger events&#8221; that automatically transfer membership to one or more designated successor members.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The trigger events are determined by the company when it is established and may include circumstances such as the death of a member, permanent incapacity, bankruptcy, or other predefined situations. Once the specified event occurs, ownership transfers according to the Articles of Association without requiring lengthy court proceedings or probate administration.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Section 228B does not replace broader estate planning, but it provides a statutory mechanism that allows succession to occur efficiently while preserving the company&#8217;s legal continuity. This can significantly reduce delays and uncertainty for businesses operating across multiple jurisdictions.<\/span><\/p>\n<h1 id='day-to-day-business-operations'><strong>Day-to-Day Business Operations<\/strong><\/h1>\n<p><span style=\"font-weight: 400;\">A Samoa Default Succession Company continues to operate like any other international company during its normal course of business. Directors remain responsible for managing the company, making commercial decisions, signing contracts, opening bank accounts, and overseeing daily operations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The succession provisions established under Section 228B remain inactive until a trigger event occurs. Until then, the company functions as a standard corporate vehicle, allowing entrepreneurs to conduct international business without affecting ordinary management activities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">By separating day-to-day operations from succession planning, the DSC enables businesses to maintain operational efficiency while preparing for future ownership transitions.<\/span><\/p>\n<h1 id='compliance-following-a-section-228b-trigger-event'><strong>Compliance Following a Section 228B Trigger Event<\/strong><\/h1>\n<p><span style=\"font-weight: 400;\">Although Section 228B allows membership to transfer automatically, the compliance process does not end once ownership changes. Whenever a trigger event results in new members or members being admitted to the company, the corporate records must be updated and the company&#8217;s compliance obligations continue.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In practice, the newly appointed member or members will normally be required to complete fresh Know Your Customer (KYC) and Customer Due Diligence (CDD) procedures with the registered agent. Updated identification documents, proof of address, and beneficial ownership information may also be required before the company&#8217;s statutory records are amended.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This ongoing verification process helps ensure the company remains compliant with anti-money laundering (AML) regulations, beneficial ownership requirements, and international transparency standards. Maintaining accurate records following a Section 228B transfer also helps avoid unnecessary delays when dealing with banks, regulators, or other professional service providers.<\/span><\/p>\n<h1 id='comparing-corporate-structures'><strong>Comparing Corporate Structures<\/strong><\/h1>\n<table>\n<tbody>\n<tr>\n<td><b>Fonctionnalit\u00e9<\/b><\/td>\n<td><b>Standard International Company<\/b><\/td>\n<td><b>Traditional Trust<\/b><\/td>\n<td><b>Samoa Default Succession Company (DSC)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Active commercial trading<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Oui<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Limit\u00e9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Oui<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Automatic ownership succession<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Non<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trustee-managed<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes (Section 228B)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Court involvement after succession event<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Often required<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Usually not<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Generally avoided<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Directors continue managing the business<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Oui<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trustee manages trust assets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Oui<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">KYC updates after ownership changes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Oui<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Oui<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Oui<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Built-in statutory succession mechanism<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Non<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Non<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Oui<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h1 id='why-businesses-choose-a-samoa-dsc'><strong>Why Businesses Choose a Samoa DSC?<\/strong><\/h1>\n<p><span style=\"font-weight: 400;\">Many internationally active businesses choose a Samoa Default Succession Company because it combines commercial flexibility with structured succession planning. Rather than relying solely on separate legal arrangements, the company itself contains rules that determine how ownership will continue when predefined events occur.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This integrated approach can simplify governance, support business continuity, and reduce administrative complexity during ownership transitions. For businesses with international shareholders or long-term family succession objectives, the DSC provides an additional layer of certainty while allowing the company to continue operating without interruption.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As with any international corporate structure, the suitability of a DSC depends on the company&#8217;s objectives, ownership arrangements, and the legal and tax rules that apply to its shareholders.<\/span><\/p>\n<h2 id='regulatory-compliance'><strong>Conformit\u00e9 r\u00e9glementaire<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Although the Samoa Default Succession Company includes specialized succession provisions, it continues to operate within Samoa&#8217;s established corporate and regulatory framework. Registered agents maintain statutory records, verify beneficial ownership information, and perform ongoing customer due diligence in accordance with applicable anti-money laundering (AML) and Know Your Customer (KYC) requirements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Whenever ownership changes through a Section 228B succession event, those compliance obligations continue. The new member or members must complete the necessary verification procedures before the company&#8217;s records are fully updated, ensuring that the DSC remains compliant with both Samoan law and international regulatory standards.<\/span><\/p>\n<h2 id='conclusion'><strong>Conclusion<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">A Samoa Default Succession Company (DSC) offers a unique approach to international corporate structuring by combining normal business operations with a statutory succession mechanism under Section 228B. By allowing ownership to transfer automatically upon predefined trigger events, the structure can support business continuity while reducing uncertainty associated with traditional succession processes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, succession does not remove compliance obligations. New members introduced following a Section 228B event must complete the required KYC and beneficial ownership verification procedures to ensure the company remains compliant with applicable regulations. When properly structured and maintained, a Samoa DSC can provide entrepreneurs with a practical framework that supports continuity, governance, and long-term international business planning.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row hide_on_tablets hide_on_mobiles height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1-4-1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h3 class=\"w-text us_custom_c57c2555 has_text_color\"><span class=\"w-text-h\"><span class=\"w-text-value\">Foire aux questions<\/span><\/span><\/h3><div class=\"w-tabs us_custom_57af4b14 style_default switch_click accordion has_scrolling\" style=\"--sections-title-size:inherit\"><div class=\"w-tabs-sections titles-align_none icon_plus cpos_right\"><div class=\"w-tabs-section\" id=\"z21c\"><button class=\"w-tabs-section-header\" aria-controls=\"content-z21c\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">What is a trigger event under Section 228B?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content us_custom_1f257949\" id=\"content-z21c\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><div id=\"NO6uaLOTHdiokdUP8_HbyQc__62\">\n<div class=\"wDYxhc\" data-md=\"61\">\n<div class=\"LGOjhe\" data-attrid=\"wa:\/description\" data-hveid=\"CEQQAA\">\n<p><span style=\"font-weight: 400;\">A trigger event is a circumstance defined in the company&#8217;s Articles of Association that automatically transfers membership to designated successor members. Examples may include death, permanent incapacity, bankruptcy, or other events chosen when the company is established.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"t2fa\"><button class=\"w-tabs-section-header\" aria-controls=\"content-t2fa\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Does ownership transfer automatically under Section 228B?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content us_custom_1f257949\" id=\"content-t2fa\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><div class=\"co8aDb\" role=\"heading\" aria-level=\"3\">\n<p><span style=\"font-weight: 400;\">Yes. If a valid trigger event occurs and the company&#8217;s Articles of Association contain Section 228B succession provisions, ownership transfers according to those provisions without requiring probate or court proceedings.<\/span><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"e3ab\"><button class=\"w-tabs-section-header\" aria-controls=\"content-e3ab\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Do new members need to complete KYC after a Section 228B transfer?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content us_custom_1f257949\" id=\"content-e3ab\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p><span style=\"font-weight: 400;\">Yes. Although membership transfers automatically under the company&#8217;s constitutional documents, the registered agent will normally require new members to complete updated KYC and customer due diligence procedures before corporate records are finalized.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"m45f\"><button class=\"w-tabs-section-header\" aria-controls=\"content-m45f\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Can a Samoa DSC continue operating during a succession event?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content us_custom_1f257949\" id=\"content-m45f\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><div id=\"NO6uaLOTHdiokdUP8_HbyQc__74\">\n<div class=\"wDYxhc\" data-md=\"61\">\n<div class=\"LGOjhe\" data-attrid=\"wa:\/description\" data-hveid=\"CEEQAA\">\n<p>Yes. One of the main advantages of the DSC is that the company continues operating normally while ownership transfers according to the predetermined succession provisions contained within the Articles of Association.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"t50d\"><button class=\"w-tabs-section-header\" aria-controls=\"content-t50d\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">How can OVZA assist with a Samoa Default Succession Company?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content us_custom_1f257949\" id=\"content-t50d\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><div id=\"OO6uaPSQFcGqhbIPw6_BkQI__3\">\n<div class=\"wDYxhc\" data-md=\"61\">\n<div class=\"LGOjhe\" data-attrid=\"wa:\/description\" data-hveid=\"CAYQAA\">OVZA assists clients with establishing Samoa Default Succession Companies, preparing customized constitutional documents that incorporate Section 228B succession provisions, coordinating registered agent services, and supporting ongoing compliance requirements, including corporate record maintenance and KYC updates following succession events.<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"g-cols wpb_row us_custom_23d78c9b hide_on_default hide_on_laptops via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_middle type_default stacking_default\" style=\"--gap:3rem;\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><h3 class=\"w-text us_custom_c57c2555 has_text_color hide_on_default hide_on_laptops\"><span class=\"w-text-h\"><span class=\"w-text-value\">Foire aux questions<\/span><\/span><\/h3><div class=\"w-tabs us_custom_6a9b8108 style_default switch_click accordion has_scrolling\" style=\"--sections-title-size:inherit\"><div class=\"w-tabs-sections titles-align_none icon_plus cpos_right\"><div class=\"w-tabs-section\" id=\"u739\"><button class=\"w-tabs-section-header\" aria-controls=\"content-u739\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Les Samoa sont-elles un pays sans imp\u00f4t ?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-u739\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><div id=\"NO6uaLOTHdiokdUP8_HbyQc__62\">\n<div class=\"wDYxhc\" data-md=\"61\">\n<div class=\"LGOjhe\" data-attrid=\"wa:\/description\" data-hveid=\"CEQQAA\">\n<p>Avantages des Samoa en tant que paradis fiscal<\/p>\n<p>Les imp\u00f4ts samoans pour les r\u00e9sidents locaux s&#039;\u00e9l\u00e8vent toutefois \u00e0 271 TP3 000\u00a0\u20b9.,\u00a0<b>Toutes les soci\u00e9t\u00e9s offshore internationales samoanes sont exempt\u00e9es de toute taxe locale.<\/b>, ce qui inclut, sans toutefois s&#039;y limiter, les imp\u00f4ts sur les b\u00e9n\u00e9fices, les gains en capital, les transactions et les contrats.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"NO6uaLOTHdiokdUP8_HbyQc__63\">\n<div class=\"Y6JuXb\">\n<div lang=\"en\" data-hveid=\"CDwQAA\" data-ved=\"2ahUKEwiz_eDR86qPAxVYVKQEHfP4NnkQFSgAegQIPBAA\">\n<div class=\"tF2Cxc\">\n<div class=\"yuRUbf\">\n<div class=\"b8lM7\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"i811\"><button class=\"w-tabs-section-header\" aria-controls=\"content-i811\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Quel est le taux d&#039;imposition des entreprises aux Samoa ?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-i811\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><div class=\"co8aDb\" role=\"heading\" aria-level=\"3\">\n<p>Imp\u00f4t sur les soci\u00e9t\u00e9s :<\/p>\n<p>Une soci\u00e9t\u00e9 r\u00e9sidente est impos\u00e9e au taux de 27% sur son revenu imposable mondial, tandis que\u00a0<b>Les non-r\u00e9sidents sont factur\u00e9s au tarif de 27%<\/b>\u00a0sur son revenu imposable provenant de la source samoane.<\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"u8c4\"><button class=\"w-tabs-section-header\" aria-controls=\"content-u8c4\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Les Samoa paient-elles des imp\u00f4ts ?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-u8c4\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><p>Bien que techniquement une possession am\u00e9ricaine,\u00a0<b>Les Samoa am\u00e9ricaines ont leur propre service des imp\u00f4ts<\/b>. Dans de nombreux cas, les r\u00e9sidents natifs de l&#039;\u00eele ne sont pas tenus de d\u00e9clarer leurs imp\u00f4ts aux \u00c9tats-Unis.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"w99b\"><button class=\"w-tabs-section-header\" aria-controls=\"content-w99b\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">Quel pays offre le meilleur r\u00e9gime d&#039;exon\u00e9ration fiscale\u00a0?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-w99b\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><div id=\"NO6uaLOTHdiokdUP8_HbyQc__74\">\n<div class=\"wDYxhc\" data-md=\"61\">\n<div class=\"LGOjhe\" data-attrid=\"wa:\/description\" data-hveid=\"CEEQAA\">\n<p>R\u00e9sum\u00e9 des pays \u00e0 imp\u00f4t sur le revenu nul<\/p>\n<p>Parmi les pays ayant les taux d&#039;imposition les plus bas au monde figurent\u00a0<b>Malte, Chypre, Andorre, le Mont\u00e9n\u00e9gro et Singapour<\/b>. Outre l&#039;absence d&#039;imp\u00f4t sur le revenu, \u00e0 Antigua-et-Barbuda, les particuliers sont \u00e9galement exempt\u00e9s d&#039;imp\u00f4t sur la fortune, les plus-values et les successions.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"NO6uaLOTHdiokdUP8_HbyQc__75\">\n<div class=\"Y6JuXb\">\n<div data-hveid=\"CEMQAA\" data-ved=\"2ahUKEwiz_eDR86qPAxVYVKQEHfP4NnkQFSgAegQIQxAA\">\n<div class=\"tF2Cxc\">\n<div class=\"yuRUbf\">\n<div class=\"b8lM7\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"w-tabs-section\" id=\"ua79\"><button class=\"w-tabs-section-header\" aria-controls=\"content-ua79\" aria-expanded=\"false\"><div class=\"w-tabs-section-title\">L&#039;\u00c9gypte est-elle un pays sans imp\u00f4t ?<\/div><div class=\"w-tabs-section-control\"><\/div><\/button><div  class=\"w-tabs-section-content\" id=\"content-ua79\"><div class=\"w-tabs-section-content-h i-cf\"><div class=\"wpb_text_column us_custom_07051a4e\"><div class=\"wpb_wrapper\"><div id=\"OO6uaPSQFcGqhbIPw6_BkQI__3\">\n<div class=\"wDYxhc\" data-md=\"61\">\n<div class=\"LGOjhe\" data-attrid=\"wa:\/description\" data-hveid=\"CAYQAA\">L&#039;imp\u00f4t sur le revenu est pr\u00e9lev\u00e9 selon un bar\u00e8me progressif\u00a0:\u00a0<b>Les revenus compris entre 0 et 40\u00a0000 EGP sont exon\u00e9r\u00e9s d&#039;imp\u00f4t.<\/b>; de 40 000 EGP \u00e0 55 000 EGP est tax\u00e9 \u00e0 10% ; de 55 000 EGP \u00e0 70 000 EGP est tax\u00e9 \u00e0 15% ;<\/div>\n<\/div>\n<\/div>\n<div id=\"OO6uaPSQFcGqhbIPw6_BkQI__4\">\n<div class=\"Y6JuXb\">\n<div data-hveid=\"CAUQAA\" data-ved=\"2ahUKEwj0jM3T86qPAxVBVUEAHcNXMCIQFSgAegQIBRAA\">\n<div class=\"tF2Cxc\">\n<div class=\"yuRUbf\">\n<div class=\"b8lM7\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"w-html\"><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"In today&#8217;s international business environment, entrepreneurs are increasingly looking for corporate structures that support both global operations and long-term succession planning. While traditional offshore companies provide flexibility for international trade and investment, they often require separate estate planning arrangements to ensure business continuity when ownership changes. A Samoa Default Succession Company (DSC) offers a different...","protected":false},"author":4,"featured_media":27255,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[136],"tags":[87],"class_list":["post-27254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-samoa","tag-samoa"],"acf":[],"_links":{"self":[{"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/posts\/27254","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/comments?post=27254"}],"version-history":[{"count":6,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/posts\/27254\/revisions"}],"predecessor-version":[{"id":27268,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/posts\/27254\/revisions\/27268"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/media\/27255"}],"wp:attachment":[{"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/media?parent=27254"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/categories?post=27254"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ovza.com\/fr\/wp-json\/wp\/v2\/tags?post=27254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}