Redomiciliation to the AIFC in 2026: moving a company to Kazakhstan without starting again
In short:
In short: redomiciliation is only possible where the law of the country of incorporation allows continuation. The process takes around six to seven months and the company keeps its history, contracts and assets.
Redomiciliation sounds complicated, but in essence it is simply moving a company from one country to another without liquidating it. The company is not closed and reopened — it keeps its history, its contracts, its licences and its assets, and begins to operate under the law of a new jurisdiction. For an international business it is a way of changing its registered home without dismantling what has already been built.
In 2026 the AIFC has become one of the main destinations for that move: companies are relocating their registration out of offshore jurisdictions into Kazakhstan for English law, tax relief and access to banking. But there is a hard condition that those selling the service often leave unsaid: you cannot move from just any jurisdiction. This article covers who redomiciliation to the AIFC actually suits, where you can and cannot move from, and how the process works.
In short: redomiciliation (continuation) means transferring a company’s registration to the Astana International Financial Centre without liquidating the legal entity. The procedure is governed by Part 13 of the AIFC Companies Regulations and takes around six to seven months. The essential condition is that the law of the country of incorporation must permit the company to leave its register and continue in existence abroad (Cyprus, the BVI, the Cayman Islands, the Seychelles, Mauritius and a number of others). The company keeps its history, contracts, licences and assets; rights and obligations transfer in full.
Current as at 4 August 2026. Whether a particular register permits an exit is checked case by case with counsel in the original jurisdiction.
What redomiciliation is, and how it differs from a new registration
The essential point to grasp at the outset is that redomiciliation does not create a new company. On an ordinary AIFC registration you set up a new legal entity from scratch, while the old one abroad either continues to exist or has to be liquidated separately. On a redomiciliation it is one and the same company — only the jurisdiction whose law governs it changes.
Formally it is the transfer of a legal entity’s registration from one jurisdiction to another with a change in the governing law, without any liquidation. In the AIFC the procedure is governed by Part 13 of the AIFC Companies Regulations. In practical terms the company keeps its continuity: the same legal age, the same agreements, the same banking relationships, the same track record. For a business with long-term contracts and licences that matters a great deal — redoing all of it would be expensive and risky.
| Criterion | Redomiciliation to the AIFC | Registering a new company |
|---|---|---|
| Legal entity | The same entity; only the jurisdiction changes | A new entity from scratch |
| History, contracts, licences | Retained, with no break | Have to be re-signed and re-issued |
| The old company | Leaves the register by way of continuation | Continues to exist or is liquidated separately |
| Duration | Around six to seven months | Considerably faster |
| When to choose it | There are assets, a history and contracts worth keeping | There is no company abroad, or it is an empty shell |
Why companies are moving to the AIFC now
Redomiciliation is always a strategic decision rather than a change of address. In 2026 businesses are choosing the AIFC for several specific reasons.
- Escaping the sanctions and reputational risk attached to offshore jurisdictions: companies from the BVI, the Seychelles or Mauritius increasingly find banks unwilling to serve them, and counterparties wary of an offshore address. Moving to the AIFC replaces an opaque offshore with a jurisdiction that has English law and clear regulation, which restores access to banking and to international payments.
- Keeping assets and existing contracts: where a company holds stakes in other businesses or intellectual property, or has contracts it would rather not renegotiate, redomiciliation preserves all of it without a break.
- AIFC tax relief and a legal system with an independent court: for holding companies, SPVs and investment platforms, that combination of transparency and preference is the main attraction.
Where you can move from, and where you cannot
This is the part to understand before making any plans.
Redomiciliation is possible only where one fundamental condition is met: the law of the country in which the company is currently registered must permit “continuation” — that is, the company leaving its own register and continuing to exist in another jurisdiction.
Put simply, the original law must not prevent the company from leaving. If the jurisdiction of incorporation has no mechanism for continuing abroad, redomiciliation is technically impossible, and the only route is to create a new company in the AIFC and liquidate the old one — a different procedure altogether, and one that loses the continuity.
In practice the AIFC accepts redomiciliation from jurisdictions whose law permits continuation. Most often that means Cyprus, the British Virgin Islands, the Cayman Islands, the Seychelles and Mauritius, among others. Moves from those countries are well established and predictable. But checking whether a particular register allows an exit is the first step in any project, and it has to be done with counsel in the original jurisdiction rather than from a general list. The same country can have different rules depending on the type of company and its regulatory status.
Which businesses redomiciliation suits
Redomiciliation is not a tool for everyone; it fits particular situations. It is justified where there is something worth preserving.
- Holding companies with stakes in operating businesses
- Companies with international clients and cross-border payments
- SPVs and investment platforms
- Structures holding assets that would be awkward to transfer again
The common thread is a business with a history and with assets, for which losing continuity would hurt. If you have no active company abroad, or the company is empty — no assets, no contracts — redomiciliation is unnecessary: registering a new AIFC company directly is simpler and cheaper. The point of the move is to preserve what already exists.
How redomiciliation works: stages and timing
Redomiciliation is a multi-stage process that usually takes around six to seven months, depending on the original jurisdiction and the structure of the company. The exact timing and the steps involved depend on the law of the country of incorporation, but the shape of it is as follows.
- Collecting the documents: the company’s corporate documents and information on the whole group structure up to the beneficial owner, together with the reasons for the move.
- Legal opinion: in parallel, counsel in the country of incorporation prepares an opinion confirming that the company is entitled to continue in another jurisdiction, has met the requirements of its own law and has obtained the necessary consents.
- Corporate resolutions: a decision of the company’s governing bodies to redomicile and, where required, the consent of the regulator in the original jurisdiction.
- Filing with the AIFC Registrar: the pack of documents applying for the company to continue within the AIFC.
- Entry on the register: once checked, the company is entered on the AIFC register and acquires the status of a Kazakh resident and an AIFC participant, with access to its privileges. The company’s rights and obligations are preserved in full.
What to check before you start
Before launching the project it is worth answering a few questions honestly, because the cost of getting this wrong is months of lost time.
- Does the law of the country of incorporation allow the company to leave the register and continue abroad?
- Are there restrictions in the original jurisdiction for your particular type of company or its regulatory status?
- Are you prepared to disclose the group structure up to the beneficial owner? That is a mandatory requirement.
- Which AIFC regime do you need after the move — the licensed regime with the full package of reliefs, or not — and can you meet the presence requirements?
- Have you modelled the tax consequences, including payments to non-residents?
If any of these is uncertain, resolve it before filing. Redomiciliation is a project where the preparation at the outset determines whether it runs smoothly or stalls for months.
Conclusion
Redomiciliation to the AIFC is a powerful tool for an international business that needs to move out of an offshore or inconvenient jurisdiction into a transparent one, with English law and tax relief, without dismantling its corporate history. It is not, however, a universal answer: it works only for companies with assets worth preserving, and only from jurisdictions whose law permits leaving the register. For an empty company, or from a jurisdiction without a continuation mechanism, it is either unnecessary or impossible.
The lawyers at Osmar Group handle redomiciliation to the AIFC end to end — from checking whether an exit from the original jurisdiction is possible and preparing the legal opinions, through to filing with the Registrar and obtaining AIFC participant status.
The first and most important step is to establish whether the move is possible from your jurisdiction and with your structure — and that is worth doing before you invest in the process.
Sources and legal basis
- AIFC Companies Regulations, Part 13 (Continuation) — full text of the AIFC Companies Regulations
- AIFC Registrar of Companies — receives applications for a company to continue within the AIFC
- AIFC Substantial Presence rules — the conditions for keeping tax relief after the move
- Tax Code of the Republic of Kazakhstan — taxation of payments to non-residents, which AIFC participant reliefs do not cover
Frequently asked questions
What is company redomiciliation?
It is the transfer of a legal entity’s registration from one jurisdiction to another with a change in the governing law, without liquidating the company. The company keeps its history, contracts, licences and assets, changing only the country in which it is registered.
Which countries can you move to the AIFC from?
From jurisdictions whose law permits continuation — the company leaving its register and continuing in existence abroad. Most often Cyprus, the BVI, the Cayman Islands, the Seychelles and Mauritius. Whether a particular register allows it is checked separately.
How long does redomiciliation to the AIFC take?
Usually around six to seven months, depending on the original jurisdiction and the company’s structure. The exact timing depends on the law of the country of incorporation and how quickly the necessary consents come through.
How does redomiciliation differ from registering a new company?
On a redomiciliation the company remains the same and keeps its history and assets — only the jurisdiction changes. On a new registration a fresh entity is created and the old one has to be liquidated separately, losing the continuity.
Which businesses does redomiciliation suit?
Holding companies with stakes in other businesses, companies with international clients and payments, SPVs and investment platforms, and structures holding assets that would be awkward to transfer again. For an empty company with no assets, registering a new one directly is simpler.