Seychelles is a mixed legal system, having been successively a French and a British colony. As a result, its substantive civil law is governed by a Civil Code based on the French Napoleonic Code, which forms the basis of its law of obligation, law of property and law of succession.

Court processes are mostly based on English procedures. More modern laws such as company and insolvency laws are inspired from British models. The court system has the court of appeal as the apex and final court. Despite its nomenclature, the Supreme Court of Seychelles is subordinate to the court of appeal. It is the court of original jurisdiction in constitutional, civil commercial and criminal matters. It also hears appeals from lower courts and tribunals. Below these are the magistrates courts, which hear smaller civil claims and less serious criminal cases.

The legal profession is fused and lawyers in the country are admitted as attorneys-at-law with full rights of audience before all of the courts and tribunals. There is also a notarial profession. Notaries are primarily involved in drafting and authenticating documents. Most attorneys-at-law are also notaries. The law has also created a number of legal practitioners with limited rights of practice.

The Seychelles Investment (Economic Activities) Regulations 2022 provides for a wide range of economic activities in which those who are not native to Seychelles may invest. However, there are certain economic activities that are reserved for those of Seychellois nationality only, and such activities are set out in the Reserved Economic Activity Policy. Additionally, there are categories of economic activities in which a non-native can only invest jointly with a Seychellois, and these are set out in the Second Schedule of the Seychelles Investment (Economic Activities) Regulations 2022. Apart from these restrictions, a non-native may – subject to the economic needs test ‒ invest in any other economic activities.

A non-native cannot acquire or lease immovable property in Seychelles without having first obtained the permission of the government. If an investment results in them acquiring rights in immovable property, they must therefore obtain the approval of the government before executing any transfer instrument or lease.

Investment Process

In practice, a non-native investor must submit a business plan together with the relevant documents to the Seychelles Investment Board (SIB). If the application is in order, the business plan/project will be registered with the SIB within 48 hours. The SIB will liaise with the relevant government departments or authorities for their comments and recommendations on the business project. The SIB usually provides feedback to the investor within 14–30 days, depending on the type of investment.

If the investment is for an economic activity that is not covered in the Seychelles Investment (Economic Activities) Regulations 2022, an economic needs test must first be performed. The business plan/project will be submitted to the Economic Needs Test Committee for its evaluation and consideration.

The government departments and/or authorities must have no objections to the business plan/project for the investor to be able to implement the business/project. It is very unlikely that a non-Seychellois investor will be able to invest without their approval. 

The steps that foreign investors must take to obtain approval for investment in an economic activity are outlined in 2.1 Approval of Foreign Investments (Investment Process).

Rights in Immovable Property

A non-native must submit an application for approval and pay the application fee to the Ministry of Lands and Housing. The application will be considered by the Ministry of Lands and Housing and a decision is usually communicated within a month.

Any sale or lease of an immovable property to a non-Seychellois without the prior approval of the Minister is unlawful and void. The applicant could be liable to a fine or imprisonment.

Depending on the type of investment, the government departments and/or authorities may approve the business plan/project subject to certain conditions, such as:

• that planning permission is obtained for the construction of buildings or structures;
• that health and safety requirements are met;
• that an environmental permit is sought;
• that the applicant is granted permission for the purchase or lease of the immovable property; and
• that a licence is obtained for the business in question.

If a non-native investor is not satisfied with the decision of a government department or authority with regard to its investment, they may apply to the Investment Appeal Panel for a review of the decision taken. Their application must be made in writing, specifying the reasons for the review, and an application fee must be paid.

The Investment Appeal Panel must make a decision within 30 days of the date of submission of the application. The panel may dismiss the application altogether or it may recommend the annulment in whole or in part of any unauthorised act or decision, the remedying of any omission of the government department and/or authority, or the re-evaluation of an application, specifying the grounds for its recommendation.

A non-native investor who is not satisfied with the decision of the Investment Appeal Panel has a further right of appeal to the Supreme Court.

The most commonly used corporate vehicles for business activities in Seychelles are entities incorporated under the Companies Act 1972 and the law makes it a requirement that certain types of activities (such as banking or insurance operations) conducted locally can only be carried out through “1972 companies”. These are similar in structure to British companies, with shareholder liability limited and governance placed under the control of directors. An interesting but somewhat antiquated feature of these companies is that they must have at least two shareholders and two directors.

In contrast, the most popular entity for activities conducted outside of Seychelles is the International Business Company (IBC), incorporated under the International Business Companies Act 2016 and often referred to as an “offshore company” in the media. Information on the shareholders and directors of these companies is not readily available to the public and they are often used in holding structures.

The processes of incorporating a 1972 company or an IBC are distinct and take place through separate registries. A 1972 company may be incorporated by anyone – although, in practice, it is more expedient to use an attorney-at-law. Information on the company’s purpose, rules, shareholders and directors must be submitted to the Registrar of Companies. Incorporation typically takes a few weeks. For an IBC, information on the company’s purpose, rules, shareholders and directors must be submitted to a corporate service provider, which may incorporate the entity within a day or two.

All companies are required to submit information on their directors and shareholders. This information is submitted to a publicly accessible registry for 1972 companies; however, the details submitted to the corporate service provider on an IBC might not be disclosed to the public. Additionally, both types of companies must submit beneficial ownership information to the Financial Intelligence Unit, but the beneficial ownership register is not available for public access. In addition, 1972 companies are required to file annual returns at the Registrar of Companies.

Both types of company (1972 companies and IBCs) are governed by directors (one-tier).

In both types of entity, directors have a fiduciary duty to act in the best interests of the company. The concept of piercing the corporate veil exists, with UK legal precedent on the matter considered a persuasive authority.

The employment relationship is governed by the Employment Act 1995 and Employment (Conditions of Employment) Regulations 1991. Case law developments have affected practice, but are not considered a source of law. Government employees are required to adhere to certain codes and practices as prescribed in Public Service Orders.

Legally, employment contracts must be prepared in writing, be signed by the employer, and must specify:

• the names of the employer and worker;
• the nature of the employment;
• in the case of a fixed-term contract, either the term or the specific scheme or project or specific work on which the worker is to be engaged;
• in the case of a contract of continuous employment, the probation period (if any);
• the place where the work is to be performed;
• the remuneration or wages to be paid, as well as the periods of payment and any other benefits the worker is to receive;
• the number of working hours per week;
• the requirements for overtime work, where applicable; and
• such other particulars as may be prescribed.

There is a minimum working time of eight hours per day (or 40 hours per week). There is a maximum working time of 12 hours per day (or 60 hours per week) and, exceptionally, 15 hours per day.

Overtime is regulated and a maximum number of hours is set (15 hours exceptionally). The rate at which it is paid is also set.

Termination of Employment Contracts by Employee

Fixed-term contracts can be terminated in accordance with the termination clause of the contract. This typically allows the employee to terminate by giving three months’ notice or accepting payment in lieu thereof. In such a case, the employee is paid any annual leave accumulated and any benefits as agreed under the contract; in most cases, this benefit would have been forfeited for early termination of the contract.

Continuous employment can be terminated by the employee by giving the statutory one-month notice (or notice of seven days if the employee is still on probation), or the agreed notice as per the employment contract, or payment in lieu of notice. In this case, compensation for length of service and any accumulated annual leave is due.

Termination of Employment Contracts by Employer

For both fixed-term and continuous employment, the employer may terminate in cases of serious disciplinary offences. In this case, the employee will only be entitled to payment of any accumulated annual leave, and not to compensation for length of service.

Redundancies

Employers may opt for this where:

• the business has ceased to operate, in whole or part;
• there is a temporary suspension of business, in whole or part; or
• there is an introduction of new technology, rendering some employees redundant.

To terminate the contract of an employee owing to redundancy, the employer needs to initiate a negotiation procedure through the Ministry of Employment, which will determine whether this is a suitable case for termination due to redundancy. If the Ministry of Employment finds that it is a suitable case, employees are entitled to compensation and payment for accumulated annual leave. It is not uncommon for employers to voluntarily pay the employee(s) between one and six months’ of salary in these cases.

Employee representation and consultation within the workplace is not mandatory. However, if the terms of an employee’s contract are to be varied, this needs to be mutually agreed by and between the employee and employer.

On a national level, it is mandatory for trade unions/workers’ unions to be consulted by the Ministry of Employment before laws are made/changes are made to existing laws regarding conditions of employment (such as minimum wages, working hours, and leave entitlement). These unions may also assist employees before the Employment Tribunal and in negotiations with employers in cases of termination, changes to contracts, or redundancies.

In Seychelles, profits earned by companies through permanent establishments located abroad are not taxed. However, profits from foreign activities not connected to a permanent overseas establishment are taxable.

If a Seychelles company has sufficient economic sway in the country, it can be exempt from tax on passive income from foreign sources. However, excluding income from patents (or similar rights) connected to R&D conducted within the Seychelles, income from foreign IP rights is taxable.

Corporate Income Tax

A company that is tax resident in Seychelles must pay corporate income tax (or business tax). Corporate income tax is progressive and is levied on companies as follows:

• taxable income of up to SCR1 million – 15%; and
• taxable income above SCR1 million – 25%.

VAT

The standard VAT rate is 15%.

Withholding Tax on Dividends/Interest

The withholding tax rate depends on the category of income and whether it is being paid to a Seychelles resident or non-resident, as follows.

• Dividends, interest, royalties, natural resource amounts, or technical ‎services fee paid to a non-resident are taxed at 15%.
• Dividends paid under Section 62, whether by a resident incorporated entity to a resident incorporated entity‎ or by a resident incorporated entity to a resident unincorporated entity, do not have withholding tax applied.
• Remuneration paid by a promoter, agent, or similar person to a non-resident entertainer or sportsperson in ‎respect of a performance or sporting event in Seychelles is taxed at ‎5%.
• Managerial fees paid to a non-resident by a financial institution ‎operating in Seychelles are taxed at 33%‎.
• Insurance premiums paid to a non-resident are taxed at 5%.‎
• Interest on current accounts, fixed deposits and call deposits of residents ‎and non-residents (in Seychelles rupees or foreign currency) are taxed at 5%.
• Interest on savings accounts, bank-to-bank transfers and non-residents’ ‎bank interest do not have withholding tax applied.
• Managerial fees paid to a non-resident by a financial institution ‎operating in Seychelles are taxed at 33%‎.
• Interest on bearer bonds is taxed at 15%.
• Interest paid by a person, being a non-financial institution, to a person ‎that is also not a financial institution is taxed at 15%.
• Treasury bills (where the recipient is not a resident or a non-resident ‎financial institution as defined in the Financial Institutions Act 2004 or ‎carrying on the business of an insurer as regulated under Insurances ‎Act, 2008)is taxed at 15%.
• The rate of withholding from the gross payment made to a specified ‎business listed in the Fourth Schedule of the Business Tax Act is 15%.

Pillar Two of the OECD

Pillar Two of the OECD has not been implemented in Seychelles.

Domestic Top-Up Tax

This has not been introduced in Seychelles.

Allowable Tax Deductions

In Seychelles, various deductions are available for expenses such as:

• losses and outgoings;
• repairs;
• loss on property acquired for profit-making;
• depreciation;
• bad debts;
• payments to shareholders;
• directors;
• associated persons and relatives;
• subscriptions to associations;
• contributions to the Seychelles Pension Scheme; and
• gifts.

Special Tax Rates

For businesses involved in land cultivation, livestock raising, or dairy production in Seychelles, special tax rates are applicable.

Tax Depreciation

The rates of depreciation allowable on capital investments (other than buildings) for farming and fisheries ‒ as well as for tourism operators such as hotels, restaurants, transport, tour operators, and travel agents ‒ are as follows:

• 30% in Year 1;
• 25% in Year 2;
• 20% in Year 3;
• 15% in Year 4; and
• 10% in Year 5.

There is no group taxation or tax consolidation in Seychelles.

There are no thin capitalisation rules in Seychelles.

Transfer pricing rules are applicable in Seychelles. The rules apply to an entity participating in controlled arrangements and with an annual turnover exceeding SCR1 million.

Transfer Pricing Methods

There are no specific transfer pricing methods in Seychelles. However, the country relies on the OECD transfer pricing guidelines and the United Nations (UN) Practical Manual on Transfer Pricing for Developing Countries.

Reporting Obligations

Applicable entities are expected to file a “Related Party Dealings Schedule” with their tax return (first due for the 2024 tax year and filed by 31 March 2025). Additionally, they should provide transfer pricing documentation upon request from the local tax authority.

Documentation

Applicable entities must prepare documentation verifying that their controlled arrangements align with the arm’s length principle. The documentation should include, among other items, details about the business’s operations, organisational structure, financial accounts, and competitors.

Transfer pricing documentation and related information must be retained for seven years.

The documentation should be submitted in one of three languages ‒ namely, English, French, or Creole.

Failure to Comply With Transfer Pricing Rules

Entities should be aware that penalties can be imposed for various violations, including failure to provide documentation, providing false or misleading documentation, and neglecting to retain and maintain relevant documents.

Furthermore, the Revenue Commissioner has the authority to distribute, apportion or allocate income or gains and expenses between businesses if they are carried out by associated persons or by the same person, in order to reflect the outcome that would have occurred in a transaction between independent parties dealing with each other at arm’s length.

General Anti-Avoidance Rules

The Revenue Commissioner is empowered to:

• determine the nature of a transaction or an aspect of a transaction that forms part of a tax avoidance scheme;
• disregard a transaction lacking substantial economic effect;
• determine the nature of a transaction if its form does not reflect its substance; and
• treat separate businesses operated by the same person as a single business if the business activity has been divided under a tax avoidance scheme.

Other Anti-Avoidance Rules

Economic sway

In Seychelles, a resident company is required to provide the local tax authority with specific details regarding its physical office, staff, and active directors. A non-resident company must furnish evidence of its connection to a permanent overseas establishment.

The legislation mandates that companies operating in certain sectors must have sufficient substance. This includes trading companies (distribution and service centres), holding companies, fund management companies, financing and leasing companies, IP holding and licensing companies, shipping companies, and banking and insurance companies.

For a company to have sufficient economic sway, it must adhere to all filing requirements under the Companies Act or the International Business Companies Act. Additionally, it should have adequate human resources and premises in Seychelles for holding and managing investment assets. If the company engages in activities related to the acquisition, holding or disposal of assets, it must make necessary strategic decisions, manage and bear principal risks in Seychelles, and incur adequate expenditures related to the acquisition, holding or disposal of assets.

Seychelles charges import taxes through a structured tariff system. The main tax, called trade tax, is based on the CIF value of goods (ie, the landed costs up to the port of entry, which includes the cost, insurance and freight). Most imports are also subject to 15% VAT and some attract excise tax depending on the product type.

Excise tax applies to specific goods such as alcohol, tobacco, sugary drinks, fuel, and vehicles. Rates can be very high, up to or more than 100%, especially on luxury cars, vehicle parts, spirits, and cigarettes. These taxes aim to discourage harmful consumption and protect local industries.

At the other end of the scale, essential goods such as staple foods, basic consumer products, and certain raw materials are taxed at much lower rates, often between 0% and 5%. These low tariffs help keep basic living costs affordable.

Seychelles also offers preferential rates for goods imported from Commonwealth, the EU, and ACP (African, Caribbean, Pacific) countries. This means lower duties on eligible imports from these regions.

Global trade rules and trends shape the regime. By way of example, the government has introduced a sugar tax in line with international public health efforts and levies on plastic and canned goods to support environmental goals. Rising global fuel prices and WTO commitments also continue to influence tariff adjustments.

Mergers in Seychelles are regulated by the Fair Trading Commission (the “Commission”), as mandated by the Fair Trading Act 2022.

Section 131 (1) of the Fair Trading Act 2022 lists the types of transaction that trigger the merger control regime. They range from the complete acquisition of an enterprise to a change of control over the part of a business by a competitor or supplier, consumer or other enterprise. The transactions, whether direct or indirect, are as follows:

• sale or purchase of shares or assets;
• sale or purchase of shares or assets in exchange of shares;
• lease of assets;
• amalgamation/combination (joint ventures).

Change of control is defined in Section 131(2) of the Fair Trading Act 2022 as:

• gaining ownership of more than one half of the issued share capital of the enterprise;
• a parent company gaining an IBC as a subsidiary;
• gaining a majority vote or the ability to control the voting of the majority of the votes; and
• acquiring the ability to veto the appointment of the directors.

Under the Fair Trading Act 2022, the parties to the proposed merger are required to submit an application to the Commission. The Commission determines whether the proposed merger is notifiable. The notification threshold is set at the combined annual turnover or value of assets in Seychelles equalling or exceeding SCR10 million as calculated at the end of the most recent financial year. This is calculated by adding together the annual turnover value or value of assets of the enterprise concerned, its subsidiaries, its parent companies, and the other subsidiaries of its parent company.

It is a requirement for the proposed merger to have a minimum trading activity in Seychelles.

Any enterprise proposing a merger must submit an application form to the Fair Trading Commission with payment of a non-refundable application fee of SCR1,500. Upon approval of the merger, the parties concerned will be subject to an approval fee calculated on the basis of their combined turnover from the preceding financial year.

If the threshold for combined turnover or asset value exceeds SCR10 million, the fee is set at 0.1% of combined turnover and asset value. If it exceeds SCR25 million, the fee is set at 0.5%. 

Once the Commission has received the application, it has 120 days to review the proposed merger, make its decision and submit it to the Fair Trading Tribunal for approval. The Commission may recommend that the Fair Trading Tribunal allow the merger without conditions, or allow it subject to certain conditions, or it may recommend that it prohibit the operation altogether. The conditions recommended by the Commission constitute necessary and reasonable steps to mitigate any adverse competitive behaviour.

The Fair Trading Tribunal may accept the recommendations of the Commission with or without modifications or it may issue any instructions that it may consider appropriate. Any merger not permitted by the Fair Trading Tribunal has no legal effect and any rights or obligation imposed on the parties to the merger will not be enforceable.

The Fair Trading Act 2022 prohibits two types of anti-competitive agreement: horizontal and vertical anti-competitive agreements.

Horizontal Agreements

Section 126 of the Fair Trading Act 2022 prohibits enterprises in a horizontal relationship from engaging in anti-competitive agreements and concerted practices. Anti-competitive agreements/practices may take the form of price fixing, division of markets, collusive tendering, bid rigging, and control of production in the market.

Also, any agreement between enterprises that has the object or effect of preventing, restricting or distorting competition in a market is prohibited. Acceptable grounds of exemption are technological progress, efficiency purpose, and public interest gains.

Vertical Agreements

Section 127 of the Fair Trading Act 2022 prohibits enterprises in a vertical relationship to engage in anti-competitive agreements or concerted practice if the object or effect is to prevent, restrict or distort competition in the market. If a party can prove technological, efficiency or other pro-competitive gains that outweigh the effect, then this prohibition would not apply.

In a vertical relationship, the practice of minimum/maximum resale price maintenance is prohibited. A supplier/producer may prevent this practice by recommending a minimum/maximum resale price to the reseller of goods or services.

Prior Authorisation

Section 128 of the Fair Trading Act 2022, however, provides that an enterprise that seeks to enter into an anti-competitive agreement may seek authorisation from the Commission to carry out the agreement or practice. The Commission then recommends to the Fair Trading Tribunal whether to grant the authorisation, provided that it is satisfied that the agreement or practice is likely to promote public benefit and is reasonable in the circumstances.

Before the Fair Trading Tribunal grants or refuses the authorisation, the parties to the agreement are notified and invited to submit their written representations within 30 days of the notice.

To establish whether there is an abuse of dominance, the Commission has to determine firstly whether an enterprise holds a dominant position. As per Section 125(1) of the Fair Trading Act 2022, an enterprise holds a dominant position if ‒ by itself or in connection with another enterprise ‒ it occupies a position of economic strength that enables it to operate in a market without effective constraints from its competitors. Where the Commission, in its opinion, is satisfied that the enterprise holds a substantial share of the market or it has market power, this is also considered as holding a dominant position.

Section 125(4) of the Fair Trading Act 2022 lists practices that amount to an abuse of dominant position. These includes predatory pricing, exclusive dealing, tied selling, bundling, discriminatory activities, unfair trading conditions, restricting production or market access, and exclusionary activities.

An enterprise that is found to be engaging in this prohibited conduct may rely on the following grounds as a defence:

• proof that the aim of the behaviour concerned was exclusively to improve the production or distribution of goods or promote technical or economic progress, which benefited consumers as a result;
• the prohibited conduct is a result of its superior competitive performance on the market; and/or
• the enterprise was enforcing its right under its copyrights, patent, registered trade mark or design, provided that those rights do not have the effect of substantially lessening competition in a market and do not impede or prevent the transfer and dissemination of technology.

In recent years, since 2021, the Commission has not received nor investigated any complaint about any case of abuse of dominant position.

The Industrial Property (Patents) Regulations 2014 defines a patent as an exclusive right granted for an invention, which is a product or a process that provides a new way of doing something or offers a new technical solution to a problem.

To be granted a patent, technical information about the invention must be disclosed to the public in a patent application, which must be made to the National IP Office of Seychelles. Patents in Seychelles are granted for 20 years from the date of the filing of the patent application.

A patent application must include the following:

• request – title of the invention, date of filing, priority date and bibliographic data of the applicant and inventor;
• description of the invention;
• visual materials – drawings, plans or diagrams that describe the invention (if necessary);
• claims – a clear and concise definition of the invention for patent protection is being sought; and
• abstract – a summary of the invention.

A patent application attracts the following charges: an application fee, an examination fee, and an annual maintenance fee.

Patents are territorial rights, meaning the exclusive rights conferred by patents are only effective in Seychelles – ie, where the patent has been granted.

A patent proprietor can take legal action in accordance with the Industrial Property Act 2014, including filing for injunctive relief and/or claiming damages from persons infringing the patent. The court may grant damages adequate to compensate the losses the patent proprietor has suffered as a result of the infringement.

A trade mark is defined under the Industrial Property (Marks) Regulations 2014 as a sign capable of distinguishing the goods or services of one enterprise from those of other enterprises.

In Seychelles, trade mark protection may be obtained through registration, by filing an application for registration with the National IP Office and paying the required fees. At the international level, a trade mark application may be filed with the trade mark office of each country in which protection is sought, or one may use the World Intellectual Property Organization’s Madrid System.

The term of trade mark registration is ten years. It can be renewed indefinitely every seven years on payment of additional fees.

Trade mark registration will confer an exclusive right to the proprietor of the registered trade mark. In case of any infringement of the trade mark, an action may be brought under the Industrial Property Act 2014.

As with other industrial property, the proprietor of a trade mark is entitled to injunctive relief and damages.

An industrial design constitutes the ornamental aspect of an article. The visual appearance of a product is protected, but not the way it works.

Industrial designs that may be protected are required to be independently created and new. To be protected, the Industrial Property (Industrial Design) Regulations 2014 requires that the industrial design be registered at the IP Office.

The owner of a registered industrial design may prevent third parties from making, selling or importing articles bearing or embodying a design that is a copy of the protected design, when such acts are undertaken for commercial purposes.

The length of protection is five years. This is extendable for two further terms of five years each.

The industrial designs owner may file for injunctive relief and/or claim damages against infringers.

Copyright is the right that creators have over their literary and artistic works. Copyright exists automatically when an original work is created in one of the categories that is protected by the Copyright Act 2014. These include but are not limited to:

• books, pamphlets, articles, and other writings;
• speeches, lectures, addresses, sermons, and other oral works;
• dramatic, choreographic works, and other works created for stage productions;
• musical works;
• works of architecture;
• works of drawing, painting and sculpture, as well as other works of fine art;
• photographic works;
• computer programs and databases; and
• illustrations, maps, plans, sketches, topography or architecture.

Derivative works (eg, translations, adaptations, or traditional cultural expressions) are also protected by the Copyright Act 2014.

Registration of these works is not required for protection. However, Seychelles implements a voluntary registration system. This allows rights holders to voluntarily apply for registration of their works under the Copyright Act 2014. This is highly recommended, in order to establish a legal record of ownership. A creator seeking to register a copyright may apply by filing an application at the IP Office and upon payment of a fee.

Copyright gives an author two types of right:

• economic rights, which allow the rights-holders to derive financial reward from the use of their creative works by others; and
• moral rights, which protect the non-economic interests of the author.

These rights are protected during the life of the author and for 50 years after their death, regardless of registration of the copyright.

Where copyright is infringed, the court may grant – on the application of the owner ‒ preliminary injunctions to prohibit the continuance of the infringement and/or impound the infringing works. In addition to the court ordering the infringer to desist from acts causing infringement, the owner may be entitled to damages suffered as a consequence of the act of infringement and resulting expenses.

Geographical indications (GIs) are place names used to identify the origin and quality, reputation or other characteristics of products. To be registrable, a GI must be capable of distinguishing goods originating from a particular territory, region or locality or must possess characteristics attributed to its geographical origin.

Once a GI is registered at the IP Office, it is protected as long as the specific characteristics, quality or reputation that have been the basis for the grant of the protection exist. The term of a GI registration in Seychelles may thus be indefinite.

Once registered, the producers of a GI-conforming good may take action against other persons who misuse that GI in Seychelles. They are entitled to injunctive relief and damages.

The Data Protection Act 2023 replaces the Data Protection Act 2003, which was never bought into operation. So, until 2023, data protection was governed by the general principles of confidentiality under the Seychelles Civil Code. The new data protection regime under the Data Protection Act 2023 is inspired from the EU’s General Data Protection Regulation (GDPR).

The Data Protection Act 2023 applies to individuals as well as public and private entities that collect, process or store personal data in Seychelles. It specifically excludes from its purview:

• the processing of personal data by relevant authorities in the course of a criminal investigation;
• matters that pertain to national security; and
• the processing of personal data by a natural person for a personal activity.

The Data Protection Act 2023 requires the explicit consent of data subjects before collecting and processing their personal data. Controllers and/or processors have the duty to inform the data subject of the reasons for collecting their data and to ensure data quality, security and confidentiality.

Personal data may not be transferred to a country outside Seychelles unless the data processor in the recipient country ensures a comparable level of protection for the rights and freedoms of data subjects in relation to the processing of personal data.

In determining whether a comparable level of protection exists in the foreign country, the Information Commission of Seychelles must consider the following:

• the nature of the personal data;
• the purposes for which and the period of time during which the data is intended to be processed;
• the law in force in the country of destination of the data;
• any cross-border privacy rules scheme; and
• any international agreements regarding data protection signed by the data controller in the country of destination of the data.

Data subjects have the right to know the recipients of their personal data, including those outside of Seychelles.

The competent authority is required to provide international mutual assistance in the enforcement of legislation for the protection of personal data.

The Information Commission of Seychelles, an office created under the Access to Information Act 2018, has been designated as the competent authority to enforce and implement the Data Protection Act 2023 and is empowered to conduct audits, investigations, impose penalties on entities that violate the Data Protection Act 2023.

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Government agencies have circulated a draft Virtual Assets Service Provider Bill. The draft proposal seeks to define what virtual assets are and to regulate dealing in virtual assets by prescribed entities in or from Seychelles.

The government’s employment department has also been holding a series of consultations with various stakeholders, with a view to revising the country’s employment laws. As of mid-2025, the process is at the stage of consultations on the policy development.