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Anbieter Firmengründung Jersey:
London Consulting&Trustee Ltd,
Blumenau 44- 22337 Hamburg (Internationale Steuerkanzlei):
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Übersicht:
Allgemeines zum Thema
Nicht-DBA-Sachverhalt aus Deutscher Sicht (die meisten EU-Staaten, USA und
Schweiz haben ähnliche Regelungen)
1. Nachteile von
Offshore-Gesellschaften (Definition hier: Gesellschaften außerhalb
der EU und/oder kein DBA-Sachverhalt) gegenüber Gesellschaften mit
DBA-Sachverhalt oder EU
-
Ob im Inland- also z.B. Deutschland- eine
Betriebsstätte vorliegt, bestimmt sich bei Nicht-DBA-Sachverhalten
(DBA=Doppelbesteuerungsabkommen) allein aus §§ 12 und 13 AO (deutsche
Abgabenordnung; andere EU-Länder, die Schweiz und USA haben ähnliche
Regelungen). Rechtsfolgen: Ein ständiger Vertreter,eine Repräsentanz
oder ein Warenlager lösen eine Betriebsstätte in Deutschland aus, also
genau umgekehrt zu DBA-Sachverhalten (z.B. Schweiz,VAE usw). Die
EU-Niederlassungsfreiheit ist nicht anwendbar, im Zweifel also ein in
kaufmännischer Weise eingerichteter Geschäftsbetrieb erforderlich und
der Nachweis von aktiven Geschäften im Sitzstaat (deutsches Finanzamt
fordert u.U. eine "Ansässigkeitsbescheinigung"). Ergänzend schnelle
Annahme des Gestaltungsmissbrauchs, wenn das deutsche Finanzamt
"annimmt", dass die eigentliche geschäftliche Oberleitung in Deutschland
ist, Umkehr der Beweislast.
-
Gilt nicht wenn: Im Offshore-Land
nachweislich ein in kaufmännischer Weise eingerichteter Geschäftsbetrieb
installiert ist (voll ein gerichtetes Büro und mindestens ein
Mitarbeiter) und aktive Geschäfte.
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Keine Anwendung der
EU-Mutter-Tochter-Richtlinie bzw. EU-Fusionsrichtlinie
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I.d.R. keine Umsatzsteuer-ID-Nummer, da
nicht steuerbarer Umsatz
2. Vorteile von
Offshore-Gesellschaften
-
Kein Rechtshilfeabkommen mit anderen Ländern
(Deutschland), kein fiskalisches Auslieferungsabkommen
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Sehr gutes Bankgeheimnis, häufig in der
Verfassung verankert
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In vielen Offshore-Ländern besteht die
Möglichkeit der Inhaberaktien. Mithin kann der Eigner anonym bleiben, da
Inhaberaktien naturgemäß nicht ins Handelsregister (sofern überhaupt
vorhanden) oder sonstigen Dokumentationen eingetragen werden.
-
Ein "ständig präsenter und ansprechbarer
Treuhand-Direktor" ist im Rahmen von Treuhand-Lösungen nicht
erforderlich (kein Rechtshilfeabkommen usw..), aus diesem Grunde i.d.R.
Nominee-Direktor und daher kostengünstig
-
Viele Offshore-Länder kennen den
steuerlichen Status der Exempted Company: keine Besteuerung von Erträgen
die außerhalb des Sitzstaates der Offshore-Gesellschaft erwirtschaftet
werden
3. Wann machen
Offshore-Gesellschaften für den z.B. deutschen Mandanten Sinn?:
-
Wenn das deutsche Finanzamt die Annahme des
Gestaltungsmissbrauchs nicht tätigen kann bzw. und/oder nach §§ 12/13 AO
keine steuerliche Betriebsstätte in Deutschland formuliert werden kann,
z.B.: Kein ständiger Vertreter, kein Repräsentant, kein Warenlager in
Deutschland, kein regelmäßiger und "sachlich nicht begründeter"
Geldfluss vom Offshore-Land nach Deutschland, keine Annahme das die
geschäftliche Oberleitung in Wahrheit in Deutschland ist.
-
Wenn die Offshore-Gesellschaft
Eigner/Shareholder einer EU-Gesellschaft bzw. einer Gesellschaft mit
DBA-Sachverhalt ist. Im geschäftlichen Verkehr tritt dann allein die
EU-Gesellschaft oder die Gesellschaft mit DBA-Sachverhalt auf. Dieses
insbesondere bei Ländern, die ein liberales Verhältnis zu
Offshore-Gesellschaften haben und keine Regelungen analog der deutschen
AO kennen (England, Zypern, Spanien bei Holding).
-
Wenn im Offshore-Staat ein in kaufmännischer
Weise eingerichteter Geschäftsbetrieb installiert wird (voll
eingerichtetes Büro und mindestens ein Mitarbeiter) und aktive
geschäftliche Tätigkeiten entfaltet werden
-
Ergänzend: Wenn im Offshore-Staat eine
"reale Betriebsstätte" im Sinne installiert wird, mithin ein
qualifizierter Geschäftsbetrieb, Angestellte und ein im Sitzstaat
Ansässiger tritt als angestellter Direktor auf
-
Wenn der Mandant/Gründer der
Offshore-Gesellschaft nicht in Deutschland Ansässig ist (unterliegt
nicht der unbeschränkten Steuerpflicht in Deutschland) bzw. analog nicht
in einem Land ansässig ist, dass ähnliche Regelungen wie Deutschland
hinsichtlich des Gestaltungsmissbrauchs kennt (z.B. die USA)
Jersey Exempt Private Company
A private
company limited by shares can apply to the Comptroller of Income Tax to be
exempt; the application costs GBP600 and is subject to the following
conditions (this is a simplified statement):
- Jersey residents must
not have any direct interest in the shares of an exempt company, but
may own shares in a company which does.
- The exempt company's
beneficial owners must be disclosed to the Financial Services
Commission
- The company must not
have failed to pay income or corporation tax in a previous year
- The company must not
have been exempt in a previous period separated from the current
period by one year or more, unless there has been a substantial change
of ownership
Exempt status
is applied for each year and lasts for one year; see
Offshore
Legal and Tax Regimes for details of the tax situation of exempt
companies; the main advantage is that foreign income is untaxed.
Jersey Public Company Limited by Shares
A public
company is one which has more than 30 members or which declares in its
Memorandum of Association that it is public. Public companies are required
to file audited accounts with the Registrar of Companies. Only a public
company may issue a prospectus and offer its shares for subscription to
the public.
Jersey Branch of Overseas Company
If a foreign company intends to trade within Jersey using its own name or
to establish a branch or a permanent place of business on the island, it
is subject to the same consents and license requirements that apply to
resident companies; and it will be taxed as if it was a resident company.
However, not being a Jersey company, it will not be required to register
its corporate details or to file annual returns. A branch of a foreign
company can apply to be an International Business
Company.
Jersey International Business Companies
The status of
International Business Company can be held by an incorporated Jersey
company or the branch of a foreign company. An IBC is resident in Jersey
for tax purposes but the rates of tax are very low on non-Jersey income (see
Tax Regimes).
Jersey residents may not hold shares in an IBC. An annual advance tax
payment of GBP1,200 must accompany an application for IBC status. As for
private companies in general, beneficial ownership has to be disclosed,
but is not kept on the public record.
NB In
accordance with Jersey’s commitment to the ‘Rollback’ provisions of the EU
Code of Conduct for Business Taxation, the International Business Company
vehicle was abolished to new entrants with effect from 1st January, 2006.
Benefits for existing beneficiaries of the International Business Company
regime will be progressively extinguished by no later than the 31st
December 2011.
Jersey General Partnerships
There is no legislation in Jersey governing ordinary partnerships; the law
for General Partnerships is similar to English law as in the Partnership
Act 1890. Partnership is between persons (which can include companies) and
the liability of each partner is unlimited. There is no requirement to
register details of a partnership. Resident partners are liable for tax on
world-wide profits.
Jersey Foreign Partnerships
If the control and
management of a partnership is carried on abroad, it is deemed to be
resident outside Jersey, even if some of the partners are resident in
Jersey. Tax will however be due on business profits earned through
activities on the island and can be assessed on the resident partners.
Jersey Limited Partnership
Limited
partnerships are governed by the Limited Partnerships Law 1994,
supplemented by the Limited Liability Partnerships (Jersey) Law 1997 and
the Limited Liability Partnerships (Insolvent Partnerships) (Regulations)
1998, putting Jersey LLP law on a very advanced basis for this useful
form. Companies may be limited or general partners. Limited partnerships
are often used in ownership structures for funds, real estate and
leveraged financing packages. To form a limited partnership a declaration
must first be lodged with the registrar, giving the names of the general
partners, but not of the limited partners. The partnership agreement need
not be filed. A registration fee of GBP500 is payable, but there is no
annual registration fee. The tax treatment of limited partnerships is the
same whether they are registered in Jersey or abroad. Each of the partners
is separately assessed to tax on their partnership income and gains;
resident partners on worldwide partnership income, and non-resident
partners only on Jersey income.
In June
2006, the Jersey authorities published new proposals which will amend the
jurisdiction's Limited Partnership Law, in an effort to improve the
competitiveness of the island's offshore financial services industry. One
of the main aims of the proposals is to allow a Jersey limited partnership
to have a legal 'personality', bringing the island into line with
Guernsey, which amended its relevant legislation in 2001 allowing limited
partnerships to elect to have legal identity.
Jersey Trusts
Local
Trusts
Although
Jersey law has its roots in the Norman law (a 'Roman' or 'Civil' law code),
the Trusts (Jersey) Law 1984 codified an entirely 'Anglo-Saxon' body of
trust law, resolving many uncertainties and increasing protection for
beneficiaries. Subsequent amendments included the recognition of 'purpose'
trusts in 1996 (the normal form of Jersey trusts is 'discretionary'). This
has led to an increase in corporate use of Jersey trusts.
The most
significant amendment to the 1984 law came into force on October 27, 2006.
This introduced settlor-reserved powers, which provide greater statutory
certainty regarding the level of control and influence a settlor may
exercise, in appropriate circumstances, over the ongoing administration of
assets placed into trust. The powers that may be reserved by the settlor
include the power to appoint and remove trustees, to amend or revoke the
terms of the trust and to appoint or remove an investment manager or
investment adviser. The amendments also permit a trustee to delegate any
of his or her trusts or powers if permitted by the terms of the trust.
Other
amendments include conflict of law provisions which will mean that the
validity of a trust governed by Jersey law will not be affected by any
rights conferred on anyone under a foreign law, and a proposal that will
remove the existing automatic ‘personal guarantor’ provisions for
directors of corporate trustees, thereby making it more attractive to
establish private trust companies in Jersey.
Jersey is a
party to the Hague Convention on the Law Applicable to Trusts and Their
Recognition. Jersey trust law explicitly excludes foreign inheritance laws
and does not recognize foreign judgements. The creation of a trust is free
from Government duty and there are no registration or audit requirements
as such in Jersey, although the tax authorities of beneficiaries'
jurisdictions (eg the UK) may require annual reports.
Jersey trusts
may 'migrate' to other jurisdictions by changing trustees and the
applicable law of a trust; likewise, foreign trusts may migrate to Jersey.
A Jersey trust
is governed by the law of Jersey. In the case where the beneficiaries of a
Jersey trust are non resident, income arising from sources outside Jersey
is not liable to income tax in Jersey, nor are distributions to the
beneficiaries. Interest on bank deposits made by the trustees of a
nonresident trust is not taxed because of a government concession. The
trustees of a non resident trust are not required to make returns or
provide accounts of the trust to the Comptroller of income tax. Trust
accounts must be kept but do not require auditing.
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