Gabon law allows for foreign investors to form one of number of business types, including
- Private Limited Liability Company;
- Public Limited Liability Company;
- 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: