Kahnawake
Company Formation
Kahnawake, a Mohawk territory located near Montreal, Canada, is recognised as a respected jurisdiction for online gaming companies, especially those targeting the North American market.
With a long history in regulating online gaming, Kahnawake offers cost-effective licensing, minimal taxation and a straightforward incorporation process.
Kahnawake Gaming Commission (KGC) licences are highly regarded within the iGaming industry and provide global recognition.
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Why Kahnawake
- Kahnawake offers a tax-efficient and well-regulated environment, ideal for iGaming businesses.
- With no corporate taxes, capital gains tax or VAT, it provides significant cost savings for offshore operations.
- Its world-class licensing regime and straightforward regulatory framework allow for fast incorporation and minimal compliance.
- Strategically located, it offers easy access to North American markets, including the US and Canada.
- Start-ups in eGaming benefit from a cost-effective environment, strong government support and a respected gaming license, making Kahnawake a top choice for iGaming ventures.
Key Contacts
Alexia Panzavecchia
Claire Marie Calleja Zammit
Downloads
Useful Links
Key Information Overview
 | Types of Companies | Private Limited Company (Ltd), Public Limited Company (PLC), Branch |
 | Minimum Share Capital | No minimum share capital required |
 | Registered Office | Must have a registered office in Kahnawake |
 | Shareholders & Directors | At least 1 shareholder, 1 director (no residency requirements) |
 | Bank Account | Must open a local bank account |
 | Tax Regime | Flexible tax regime; no withholding taxes |
 | Time to Complete Incorporation | 2-4 weeks |
 | Annual Maintenance Costs | Varies based on company size; includes registration and compliance fees |
 | Audit Requirements | Mandatory for larger companies |
 | Market Access | Access to North American markets, flexible iGaming regulations |
 | Key Benefits | Flexible tax regime, strong iGaming regulatory framework |
 | Legal Framework | Based on traditional and Canadian law |
 | Physical Presence Requirements | Registered office required |
 | Corporate Governance Requirements | At least 1 director and 1 shareholder |
 | Language Requirements | English |
 | Tax Residency Rules | Managed and controlled from Kahnawake |
 | Required Documents | Memorandum & Articles of Association, ID proof, registered office address |
 | Compliance & Reporting | Annual returns, financial statements |
 | Employee and Payroll Requirements | Must comply with Kahnawake employment laws |
Types of Companies
Kahnawake offers several types of business structures that are particularly attractive for iGaming companies as well as other international business ventures.
01
Limited Liability Company (LLC)
The most common form of business structure, suitable for small and medium-sized enterprises with limited liability for shareholders.
02
Corporation
Suitable for larger businesses or businesses looking to issue shares publicly. Corporations offer limited liability protection and greater operational flexibility.
03
Sole Proprietorship
Ideal for small businesses or individuals conducting business independently. However, this structure does not provide limited liability protection.
04
Branch of a Foreign Company
Foreign companies can establish a branch in Kahnawake to operate without creating a separate legal entity.
05
Special Purpose Vehicles (SPVs)
Kahnawake’s simple regulatory environment makes it an attractive option for Special Purpose Vehicles (SPVs) used for asset holding, gaming, or financial transactions. These structures can be formed with relative ease, providing businesses with flexibility and confidentiality.
Gaming SPVs
SPVs are commonly used by iGaming operators to manage specific online gaming activities or to hold licences for different jurisdictions.
Investment Holding Companies
These vehicles are often used for holding shares or assets in other companies, particularly for international tax planning purposes.
Asset Management SPVs
Kahnawake allows the use of SPVs to manage and hold assets for individuals or businesses, providing legal protection and tax benefits.
Start-Ups
Kahnawake is an emerging hub for online gaming start-ups, especially those targeting the North American market. The territory offers cost-effective incorporation, minimal regulatory hurdles and a highly respected iGaming licensing regime.
Tax Incentives:
Low Tax Rates: Kahnawake does not impose corporate taxes or VAT on offshore businesses, providing significant tax savings for iGaming start-ups.
Government Support:
iGaming Licensing: The Kahnawake Gaming Commission (KGC) offers a streamlined and cost-effective licensing regime for iGaming companies, allowing businesses to start operations quickly.
Business Support:
Legal and Regulatory Simplicity: Kahnawake offers a straightforward regulatory environment, making it easy for start-ups to comply with local laws and regulations.
Access to Markets:
Strategic Location: Kahnawake’s proximity to Montreal and its position in North America makes it an ideal jurisdiction for gaming start-ups targeting the US and Canadian markets.
Digital Innovation:
iGaming Hub: Kahnawake is one of the most respected jurisdictions in the online gaming industry, providing licences to numerous online casinos, poker rooms and sportsbooks.
B
Grade B: Start-Up Friendly
Kahnawake is a strong option for online gaming start-ups, with minimal taxation, an affordable licensing regime and direct access to North American markets. However, the support infrastructure for start-ups outside of the iGaming industry is less developed compared to other jurisdictions.
Benefits
Incorporating a company in Kahnawake offers numerous advantages, particularly for iGaming businesses looking to access North American markets and benefit from minimal tax obligations.
Favourable Tax Regime
Kahnawake does not impose corporate taxes or VAT on offshore companies, making it highly attractive for online gaming businesses and other international ventures.
Respected Gaming Licences
The Kahnawake Gaming Commission (KGC) is one of the most respected gaming regulators globally, offering affordable and comprehensive gaming licences.
Simple Regulatory Framework
Kahnawake’s legal and regulatory environment is straightforward, making it easy for companies to navigate the incorporation and licensing processes.
Access to North American Markets
As part of the North American region, Kahnawake offers a gateway to the US and Canadian markets, making it ideal for businesses looking to expand within North America.
Confidentiality
Kahnawake provides high levels of confidentiality for businesses, especially those engaged in international transactions and online gaming.
Requirements
Incorporating a company in Kahnawake is a relatively straightforward process, especially for iGaming companies seeking licences from the Kahnawake Gaming Commission (KGC).
01
Shareholders
A minimum of one shareholder is required for all company types. Shareholders can be individuals or corporate entities, with no nationality or residency restrictions.
02
Directors
At least one director is required, with no residency requirements. Directors can be individuals or legal entities.
03
Company Secretary
There is no legal requirement for a company secretary, though it is common practice for larger businesses.
04
Registered Office
Companies must maintain a registered office in Kahnawake, which serves as the official address for legal and correspondence matters.
05
Minimum Share Capital
There is no minimum share capital requirement for most company types in Kahnawake, offering flexibility to small businesses and start-ups.
06
Bank Account
While not mandatory for registration, companies are recommended to open a corporate bank account either locally or internationally for operational purposes.
Mergers & Acquisitions
TAILORED SUPPORT to fast-track your market entry
Our Mergers & Acquisitions services are designed to assist clients in acquiring existing companies with pre-established licenses, streamlining the process of entering or expanding in key markets. These services are particularly relevant for investors seeking to fast-track their market entry while ensuring efficient and compliant solutions.
Identifying Suitable Businesses
We help clients locate companies that meet their specific goals, focusing on entities with strong operational histories and the required licenses.
Legal and Regulatory Assistance
Our experts guide clients through the unique legal and compliance frameworks of each market, ensuring a smooth acquisition process with minimal risk.
Valuation & Due Diligence
We conduct in-depth assessments of the target company’s financial and operational status, providing transparency and confidence in the acquisition.
Post-Acquisition Support
For clients who decide to divest, we offer comprehensive services to facilitate the sale of the company and transfer of licenses.
Frequently Asked Questions
What is the corporate tax rate in Kahnawake?
Kahnawake offers a flexible tax environment, and businesses operating under the Kahnawake Gaming Commission often do not face significant corporate tax burdens.
Are businesses in Kahnawake subject to Canadian VAT/GST?
No, Kahnawake operates autonomously and businesses under the Kahnawake Gaming Commission are not subject to Canadian VAT (GST).
What legal structures are available for businesses in Kahnawake?
Common structures include Private Limited Companies, and Kahnawake offers flexible corporate options for international gaming operators.
Are audited financial statements required in Kahnawake?
Audits may be required based on the type of business and size, but most companies are subject to annual financial reporting.
Are there any withholding taxes on dividends or royalties in Kahnawake?
No, Kahnawake does not impose withholding taxes on dividends or royalties, which benefits international investors.
Does Kahnawake have double taxation agreements?
Kahnawake does not have formal double taxation treaties with other countries, but businesses may still benefit from Canada’s tax agreements depending on their structure.
Are there residency requirements for directors in Kahnawake?
No, Kahnawake does not require local directors, but having a local representative is often beneficial for gaming operators.
What is the process for setting up a business in Kahnawake?
Incorporating a business in Kahnawake involves working with the Kahnawake Gaming Commission and registering with local authorities.
Does Kahnawake offer tax incentives for iGaming companies?
Yes, Kahnawake is known for its flexible and low-tax regime, particularly for iGaming companies, providing cost-effective solutions for international operators.
How long does it take to incorporate a company in Kahnawake?
The incorporation process can take around 2 to 4 weeks, depending on the complexity of the company structure and the approval process from the Kahnawake Gaming Commission.
Need assistance?
Whether you have queries, need further assistance or would like to request a quote for any of our services, please don’t hesitate to contact us.
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