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Anbieter Firmengründung Nevis:
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.
-
Keine Anwendung der
EU-Mutter-Tochter-Richtlinie bzw. EU-Fusionsrichtlinie
-
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
-
Sehr gutes Bankgeheimnis, häufig in der
Verfassung verankert
-
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)
Within
the Federation of St Kitts and Nevis, the island of Nevis has a
considerable degree of autonomy, which it has used to establish offshore
legislation which is different from that of the Federation. Enterprises in
Nevis can therefore choose between Federation or Nevisvian forms, while
enterprises in St Kitts can use only Federation forms.
St. Kitts
and Nevis Private Company (St Kitts & Nevis)
Private
companies may be limited by shares or by guarantee, and are formed under
the Companies Act 1996, which has effect in St. Kitts and Nevis. They have
the following characteristics:
- A
minimum of one shareholder is required and a maximum of 50 are permitted.
-
Either registered or bearer shares may be issued. Bearer shares must be
deposited with a regulated company in St. Kitts. Nominee shareholder
service is available for registered shares.
Fractional and Treasury shares are permitted, but shares cannot be sold
at a discount except for commission payments. Public offers of shares
may not be made.
- A
private company must have at least one director. Every company must have
a secretary and may have one or more assistant secretaries who, or each
of whom, may be an individual or a body corporate.
-
Every company must hold an annual general meeting unless all the members
of a private company agree in writing not to.
-
No annual returns required.
-
Certain words are prohibited in company names and the company's name
must end in "Limited," "corporation" or their abbreviations.
-
All companies must have a registered office in the Federation to which
communications and notices may be addressed; however a registered agent
is not required.
-
Every company must keep a register of members.
One
or more persons associated for a lawful purpose can form a company by
subscribing their names to a Memorandum of Association written in the
English language. Incorporators either adopt model Articles or draw up
their own Articles of Association. These documents are submitted to the
Registrar of Companies along with payment of a 540 East Caribbean dollars
($200) registration fee, after which a certificate is issued. In its
Memorandum, a company limited by shares must state the maximum number of
shares that the company is authorized to issue and the share value, which
can be expressed in any currency but may not be printed on share
certificates. A company limited by guarantee must state in its Memorandum
the number of members it proposes to register and the amount of the
guarantee expressed in any currency.
Since the doctrine of ultra vires has been abolished, a company has the
capacity, rights, powers and privileges of an individual. Perpetuity
options are a limited life-span (with the number of years specified) or an
unlimited life-span.
St. Kitts
and Nevis Public Company (St Kitts & Nevis)
A
public company is one that has more than 50 members, and is permitted to
make public offerings of its shares. It needs three directors, of whom a
least two are not employed by the company or related companies. Assistant
secretaries can be individuals or corporations.
Members' meetings can be conducted by electronic means, as long as members
can hear each other's voices. Public companies must hold an annual general
meeting while members of private companies can agree to dispense with this.
The first general meeting must take place within 18 months after
incorporation. Shareholders holding one-tenth of shares and members of a
company limited by guarantee who hold one-tenth of voting rights can
demand that directors call a general meeting. If directors do not comply,
those who requisitioned a meeting (or requisitionists of the group holding
one-half of voting rights) can call a meeting themselves. A quorum
consists of a least two members present in person or by proxy (1) holding
at least one-third of value of issued shares with voting rights; or (2)
one-third of voting rights of a company limited by guarantee. Special
resolutions require a two-thirds vote.
St. Kitts and Nevis Exempt Private Company
(St Kitts & Nevis)
An
exempt private company is a private company (as above), which pays no
income, capital gains, withholding, or stamp taxes as long as it conducts
business exclusively with persons who are not resident in the Federation.
An
annual fee of US$200 is payable to the government on filing of the annual
return. Although company details are kept on the public register,
inspection of the register by persons who are not members or officers of
the company is not permitted.
The
law makes clear that an exempt company does not lose its tax waivers
because of certain activities within the Federation including signing
contracts or concluding arrangements for employing residents, purchasing
goods and services, and exercising other powers to carry on its business
such as holding directors' and members' meetings, transacting banking and
reinsurance business, and conducting securities transactions or serving as
adviser to Federation residents who enjoy exempt status.
St. Kitts
and Nevis International Business Company (Nevis)
This
type of company is formed under the Nevis Business Corporation Ordinance,
1984 as amended, particularly in 2000, and is suitable for use as a
holding company or an investment company. The legislation closely follows
Delaware law and is useful to those familiar with this legislation.
Characteristics of the IBC are as follows:
-
Nothing required to be maintained in the place of incorporation except
the Registered Agent’s details.
-
Total tax exemption is automatically provided by law for IBC companies.
-
No minimum capital required.
-
Prior approval required of company name. Some words are sensitive eg
Assurance, Bank, Trust etc. Must end 'Limited', 'Corporation',
'Incorporated', 'Societe Anonymne' , Gesellschaft mit beschraenkter
Haftung or their abbreviations.
-
Incorporation takes one or two days.
-
Shelf companies are available.
-
Capital duty is US$ 200 based on an authorised share capital of 1,000
shares at no par value or on $100,000 of par value shares.
-
The minimum number of shareholders is one.
-
Bearer shares and shares of no par value must be held by a custodian.
-
The minimum number of directors is three, however, if there are fewer
than three shareholders then there may also be fewer than three
directors.
- A
secretary is required who may be a company.
-
There is no requirement for a registered office, but there must be a
registered agent.
-
Information available publicly consists of the articles of incorporation
and the name of the registered agent.
-
There is no requirement for the production or filing of accounts, and no
annual return is required.
-
Annual fees amount to US$200.
-
IBCs do not have access to St Kitts and Nevis double tax treaties.
St. Kitts and Nevis Limited Partnership (St Kitts & Nevis)
At
least one general and one limited partner are needed to form a limited
partnership, under the Companies Act, 1996. The law allows a corporation
to be a general or limited partner and permits one person to be
simultaneously a general as well as a limited partner in the same limited
partnership.
Registration is a simple process of drawing up a declaration of formation
of the limited partnership and delivering the document to the Registrar of
Limited Partnerships accompanied by a $200 registration fee. The
declaration, signed only by general partners, requires the name of the
firm, term (if any) for which it is to exist (or, if for unlimited
duration, a statement to that effect) and the general partner's names and
addresses. The ongoing annual registration fee is US$100.
Contributions of a limited partnership to the firm may be in money (expressed
in any currency), other property, and services. A limited partner is not
liable for the firm's debts and obligations unless he participates in the
management of the partnership, which is the function of general partners.
However limited partners have the right to vote on a number of matters
affecting the partnership without losing their limited status. Divestiture
of a limited partner's interest in the partnership requires consent of all
members.
A
limited partnership's name must end with the words "limited partnership"
or its abbreviation (LP) and may only contain the name of general partners.
The firm must maintain an office in the Federation, where a register of
limited partners must be kept. Legal proceedings by or against a limited
partnership may only identify a general partner as the instigator or
target of the action. Accurate accounts reflecting the partnership's
financial position must be kept but auditing is not required. Records can
be kept in electronic form. A limited partnership may invite the public to
acquire units of the partnership's assets after a prospectus has been
approved by the Minister of Finance.
If
general partners drop out of the firm for any reason, the firm must be
dissolved unless limited partners elect one or more general partners. The
firm can be continued under the existing agreement or a subsequent
agreement.
St. Kitts and Nevis Exempt Limited Partnership (St
Kitts And Nevis)
A
limited partnership can qualify for tax exemption if it refrains from
doing business with Federation residents. Partners of an exempt limited
partnership are not subject to income, capital gains, and withholding
taxes. Furthermore, no estate, inheritance, succession or gift taxes have
to be paid by any person regarding property owned by or securities created
or issued by an exempt limited partnership. Also, stamp duties are not
levied on any person with regard to transactions in securities issued or
create in respect of an exempt limited partnership.
The
rules for allowing an exempt limited partnership to carry on some onshore
activities are the same as for a corporation (see above). The annual
registration fee for an exempt limited partnership is US$200.
St. Kitts
and Nevis Limited Liability Company (Nevis)
Nevis
LLCs are formed under the Nevis Limited Liability Company Ordinance, 1995,
whose features include:
-
No corporate tax, income tax, withholding tax, stamp tax, asset tax,
exchange controls or other fees or taxes are levied on assets or income
originating outside of Nevis;
-
Members may be individuals or business entities of any nationality or
domicile; there may be a single member;
-
No annual or other reports are required;
-
Foreign Limited Liability Companies or other business entities may
re-domicile to Nevis;
-
Limited Liability Companies may have limited life.
-
The name of an LLC must end in one of the following: "Limited Liability
Company", "LLC", "L.L.C.", "LC" or "L.C.".
-
Shelf companies are available immediately; the formation of a company
normally takes 2 to 4 working days.
St. Kitts
and Nevis Trusts (St Kitts And Nevis)
The
Trusts Act 1996 was a replacement for the 1961 Trustee Ordinance modeled
after the 1925 English Trusts Act, and contains modern asset protection
provisions. Trusts and their beneficiaries receive the same tax waivers as
companies, with the similar proviso that all transactions must be confined
to non-residents for the trust to enjoy exempt status. Trusts may have a
protector but, with the exception of unit, spendthrift and charitable
trusts, the protector needs acceptable professional qualifications. Both
the settlor and trustees can be beneficiaries of a trust.
St
Kitts and Nevis trusts are exempt from income, withholding, capital gains
and stamp taxes as long as all transactions are confined to non-residents,
and subject to a statutory declaration of exempt status accompanied by an
annual registration fee of US$200.
Section XV of the Act makes it clear that beneficiaries do not lose their
exemption if trustees are active in the Federation owning or leasing
property for an office or residences for beneficiaries, holding meetings,
conducting banking, signing employment contracts, and arranging for goods
and services.
Every trust must maintain an office in the Federation for service of
papers. At least two trustees must be appointed, unless one trustee is a
corporation or only one trustee was originally appointed under previous
legislation. One trustee must either be a Federation resident or carry on
business from an office within the Federation. Trustees' duties include
registering the trust with the Registrar of Trusts (who may also be the
Registrar of Companies).
Trusts do not have to be audited, unless trust terms call for this. The
annual statement filed by trustees need not include any financial
information. Strict confidentiality rules for trustees prevail. In
response to a written request, trustees may in a "reasonable time" provide
information about the trust's financial situation and management to the
Eastern Caribbean Supreme Court, Government inspectors, and, subject to
the terms of the trust, the settlor, protector, a beneficiary, and a
charitable beneficiary.
Every non-charitable trust is restricted to a 100-year life span. No
restriction is imposed on charitable trusts. Trust terms should specify
how long the trust might accumulate income.
Asset protection provisions, covered in Part V of the Act dealing with a
settlor's rights and responsibilities and applicable to all trust, shield
the settlor against forced heirship, compulsory division of matrimonial
property, and creditors' suits. A creditor who wants to bring a court
action against trust property must first purchase a 25,000 East Caribbean
dollars ($9,250) bond from a Federation financial institution and deposit
it with the Minister of Finance to cover all costs should the action prove
unsuccessful.
The
proper law of the trust is the law of the jurisdiction expressed by the
trust's terms as the proper law; or, failing that, implied from the
trust's terms; or failing either, the jurisdiction with which the trust at
the time it was created had the closest connection.
St. Kitts and
Nevis International Exempt Trust (Nevis)
These trusts are formed under the Nevis International Exempt Trust
Ordinance of 1994, as amended to September 2000. The Trust Ordinance
includes special provisions to enhance the use of Nevis as a preferred
jurisdiction for the establishment of Asset Protection Trusts.
Highlights of the Trust Ordinance include:
-
Exemption from all forms of Nevis taxation and exchange controls
provided that transactions take place only with non-residents;
-
The trustee may be either a trust company licensed to do business in
Nevis or a company incorporated under the Corporation Ordinance;
-
The proper law may be the law of Nevis or the law of another
jurisdiction;
-
The rule against perpetuities does not apply;
-
Forced heirship rules are specifically excluded;
-
Spendthrift and charitable trusts are permitted;
-
There is a US$25,000 bond requirement prior to the commencement of an
action or proceeding against trust property;
-
There is no registration requirement other than for the Trust's name,
name of Trustee and the registered office address;
-
Settlor and Beneficiary must be non-residents and may be the same person;
-
One trustee must be a Nevis offshore company or a trust licensed company;
-
Protectors are allowed for and may be the same person as the Settlor and
Beneficiary of the Trust;
-
An IET is valid and enforceable notwithstanding that it may be invalid
according to the law of the Settlor's domicile or residence or place of
current incorporation;
-
The Trust is not considered fraudulent if settled up to 2 years after
the date of the creditor's cause of action;
-
The creditor must prove the intent of the debtor to defraud with "clear
and convincing" evidence;
-
The Statute of Queen Elizabeth is excluded.
St. Kitts
and Nevis Multiform Foundations Ordinance (Nevis)
The
Multiform Foundations Ordinance came into force on October 1st 2005. It
introduces a flexible hybrid multiform of foundation into the Nevis
international financial services regime.
The
Nevis Multiform Foundation is a legal entity shell into which a subscriber
can self-design the form of the Foundation, subject to given rules that
define it. Therefore, each Nevis Foundation will have a stated multiform,
meaning that the constitution of the foundation will state how it is to be
treated: whether as a trust, a company, a partnership or an ordinary
foundation.
Through
the multiform concept the stated identity of the Foundation can be changed
during its lifetime, thus allowing for greater flexibility in its use and
application.
The
Ordinance provides for other entities to be converted or transformed,
continued or consolidated or merged into a Nevis Multiform Foundation.
Therefore, an entity incorporated outside of Nevis can be transformed into
a Nevis Foundation; an existing Nevis entity can be converted into a Nevis
Foundation; and any two or more entities from outside or within Nevis can
merge into a Nevis Multiform Foundation.
The
Ordinance provides for a balance between privacy and transparency and also
provides for healthy corporate governance. In light of this, the Ordinance
anticipates that Nevis Multiform Foundations will be used for estate
planning, charity, financing and special investment holding arrangements.
The
Ordinance has a section on forced heirship, making it clear that any
Multiform Foundation governed by the laws of Nevis cannot be made void,
voidable or liable to be set aside, or defective in any manner by
reference to the law of a foreign jurisdiction.
The
Ordinance provides that a Foundation can become tax resident in Nevis,
subject to an annual fee of $1,000. The Multiform will then be subject to
Corporation Tax at a rate of 1% of net income (net profits) with a minimum
tax payable of US$1,000 per annum. This is particularly important for some
jurisdictions, and again enhances the flexibility of these entities
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