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Local business incentives - Legal forms of companies - Registration and licensing procedures - Legal framework - Foreign exchange control - Regulations concerning equity investment - FDI inflows - Expertise of the political risk

Local business incentives

The Peruvian government encourages foreign investments, in particular those developing exports. Free trade zones have been created, offering more opportunities to companies willing to set up in Peru. The legislation identified 4 types of free trade zones: industrial ,tourism, commercial and development. Industrial zones are the most important in terms of international trade development. They are devoted to the industrialisation of exportable goods and services. Companies benefit from tax and import duties exemptions (on components intended for manufacturing for example). Tourist trade zones deal with local and foreign tourism promotion. Commercial zones, on Peru's borders, aim at developing commercial activities. All products are subject to a 10% customs duty and are VAT free. Special development zones allow the development of little developed areas.
The Investment Promotion Agency provides assistance and support concerning investment matters.


Legal forms of companies

Form Number of partners/shareholders Minimum and/or maximum capital Liability Registration fee Release of financial documents
La Sociedad de Responsabilidad Limitada / SARL is a Private Limited Company. No minimum. Maximum 20 partners. No minimum capital. Liability is limited to the amount contributed. Registration fees with the Trade Register represent about 0.3% of the capital of the company. No
Sociedad anonima / SA is a Public Limited Company. Minimum 3 partners. No minimum capital. Liability is limited to the amount contribued. Registration fees with the Register of Companies represent about 0.3% of the capital of the company. Yes
Sociedad in comandita simple / SCS is a limited partnership. Two types of partners: active partners and sleeping partners. No minimum capital. Liability of active partners is unlimited. Liability of sleeping partners is limited to the amount contributed as long as they do not take part in the company management. No

Registration and licensing procedures
Foreign capital companies must register with the National Commission of Foreign Investments and Technologies

Foreign exchange control
There is no currency exchange control in Peru. The currency is the Peruvian Sol. The Central Bank of Peru is in charge of monetary transactions.

Regulations concerning equity investment
A majority holding interest in the capital of a local company is legal in Peru.  

Foreign Direct Investment inflows in Peru

FDI inflows 2003 2004 2005 World rank (*)
FDI inflows (USD million) 1 335 1 599 2 579 72/141
Source : UNCTAD - World Investment Report
Note : (*) World Rank = UNCTAD Inward FDI Performance Index. It is a measure of the extend to which a host country receives inward FDI relative to its economic size. It is calculated as a ratio of the country's share in global FDI inflows to its share in global GDP.


Last modified in 2006 - ongoing update
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