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1.1.1. Main Forms of Doing Business

Gabon law allows for foreign investors to form one of number of business types, including

  • Private Limited Liability Company;
  • Public Limited Liability Company;
  • Partnership;
  • Sole Proprietorship; and
  • Branch Office.

In general, most sectors can be invested in without restriction on foreign participation. Note, however, that the Gabon government reserves the right to invest in the capital of ventures established in certain sectors, including oil and mining.

Pursuant to the revised OHADA rules, the branch must be converted into a subsidiary within 2 years of operations. The conversion obligation may be postponed by ministerial authorization for a similar period of 2 years but only once and only for companies subject to a “special regime”. Prior to the 2014 revision of the OHADA rules, the conversion obligation could be postponed by ministerial authorization multiple times and without the limitation to those entities benefitting from a “special regime”.

Further information on the general investment, tax and regulatory regime about the country is available at the following external references:

  • “Doing Business” report from World Bank – click here
  • Reports and publications from OECD – click here
  • Reports and publications from IMF - click here
  • Reports and news from Tax Justice Network – click here
  • Official Government Portal of Gabon – click here
  • Ministry of Economy and Recovery – click here