An Exceptional Jurisdiction on the French Riviera
The Principality of Monaco provides an unparalleled combination of security, political stability, and wealth preservation. Operating outside the EU customs harmonisation, Monaco levies 0% personal income tax and 0% capital gains tax on individuals residing in the territory.
For international families, establishing a commercial entity or family office in Monaco signals elite institutional standing.
Primary Corporate Vehicles in Monaco
- Société Anonyme Monégasque (SAM): The premier corporate vehicle for commercial, industrial, or investment activities. Requires a minimum share capital of €150,000 and at least two shareholders.
- Société à Responsabilité Limitée (SARL): Ideal for bespoke advisory and boutique operations. Minimum capital is €15,000, requiring local commercial premises.
- Single-Family Office (SFO): Regulated vehicle established solely to administer the personal assets and investments of a single family group without public commercial licensing.
Corporate Tax Considerations
Monaco companies generating more than 75% of their revenue within the Principality are exempt from corporate income tax. If more than 25% of turnover is generated outside Monaco, corporate profit tax of 25% applies, subject to official deductible expenses.