STSM042260 - Exemptions and reliefs: reliefs: stamp duty group relief - foreign companies
Source: gov.uk (2025-02-05)


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

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

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 limitée

This 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 limitée

Under 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

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

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

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

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

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

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

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