Examples of offshore companies include the International Business Company (IBC). More recently new legislation has been enacted in a number of jurisdictions, such as the British Virgin Islands, to replace the IBC type of company with the Business Company (BC).

The following types of companies are common in offshore jurisdictions:

1. Companies having share capital - these companies issue shares. Once the initial cost of the shares (capital and premium) has been paid, the shareholders have no further obligation to the company. The shares may, subject to the rules of the company, be sold or transferred, and the shareholders have the right to enjoy the profits of the company or any proceeds from liquidation.

2. Companies limited by guarantee - the members of the company agree to pay up to a maximum limit in the event that the company becomes insolvent. They may acquire certain rights against the company, such as the rights to a dividend, and these specific rights will be set out in the rules of the company. Membership may terminate on death, and guarantee companies have been used for not-for-profit organizations. There are also sophisticated estate planning schemes which make use of guarantee companies.

3. Protected cell companies - some jurisdictions permit cellular companies, where particular assets and liabilities are segregated into "cells", in such a way that the assets of one cell cannot be used to satisfy the liabilities of another. Cell companies are used in particular for umbrella mutual funds or unit-linked insurance bonds.

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