International and Limited Partnership

This Act provides for exempt International Partnerships and Limited Partnerships.

An international or limited partnership is defined as being registered under the International and Limited Partnership Act 1998 and in respect of which:

  • All partners are at all times non-residents of Samoa;
  • The partnership does not carry on business or engage in a trade in Samoa;
  • One of the partners or limited partner of the limited partnership is either an international company, registered foreign company or a licensed trustee company.

An international or limited partnership may be formed for any lawful purpose to be undertaken in or from within Samoa subject to provisions of the Act and the partnership Agreement.


  • Every International or Limited Partnership must have a firm name.
  • A Limited Partnership (LP) however is required to include at the end of the firm name the word "Limited Partnership" or the letters "LP"
  • Every Partnership is required to have a registered office in Samoa which must be the office of a licensed trustee company.

A Limited Partnership must consist of one or more General Partners, who will be personally liable for all the debts and obligations of the Partnership

A General Partner may also take an interest in the same firm as a Limited Partner

One or more Limited Partners, whose liability for the debts and obligations of the Partnership is limited to the amount contributed as capital to the Partnership.

An International Partnership is constituted by partners who are jointly and severally liable in their personal capacity for the Partnership's debts.

The above information is provided for your assistance. Please consider Professional advice or contact us for further information