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Firmengründung
Mauritius
Übersicht:
Mauritius ist sehr interessant, da
DBA-Sachverhalt, z.B. mit Deutschland. Der Staat steht auf keiner
Schwarzen Liste, trotz erheblicher Steuervorteile.
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
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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.
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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
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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.
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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
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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?:
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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.
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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).
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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
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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
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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)
Until 2001,
companies in Mauritius were formed under the Companies Act 1984, which was
modelled on the English Companies Act 1948.
The new
Companies Act 2001 replaced most of the Companies Act of 1984, other than
sections dealing with insolvency and public companies, which remained in
force until new legislation was brought forward in separate bills in 2004.
The
Government's starting point for the new law was New Zealand company law,
which is widely regarded among English-speaking jurists as representing
the best available compromise between the various modern trends in
corporate legislation, now that English law has been so influenced by EU
law as to be no longer satisfactory as a model for common law
jurisdictions.
The
incorporation and management of Offshore Companies and International
Companies, which were previously constituted under the separate
International Business Companies Act 1994, have been brought under the
Companies Act 2001, and the two types of company are now known as Global
Business Company 1 (GBC1) and Global Business Company 2 (GBC2).
Some
key features of the new legislation are as follows:
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The
Act introduced a simple form of incorporation enabling a company to be
incorporated on the filing of a single application together with the
necessary consents from the proposed directors and secretary and a
notice of reservation of the proposed company name. It is not
necessary to submit a constitution at the time of incorporation. If a
company wants to depart from the standard requirements set out in the
Act, then, either on incorporation or subsequently, it needs to file a
separate constitution setting out the departures from the standard
form. The new legislation also recognises the reality of 'nominee'
shareholders by allowing companies to operate with just one
shareholder.
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The
Act does away with the need for a separate objects clause, and
provides that a company has the rights, powers and privileges of a
natural person; this incidentally removes the remains of the one-time
ultra vires doctrine. This would not preclude a company from stating
specific objects in its constitution if it wished to limit the
capacity of a company in this way.
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The
Act replaces the Memorandum and Articles of Association by a single
constitution, which is no longer required to be notarised.
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Private companies continue to be prohibited from offering shares or
debentures to the public, and are able to dispense with the holding of
company meetings by passing resolutions by means of entry in the
company minute book. Exempt private companies will not be required to
appoint a qualified auditor or a qualified secretary and will be
entitled to file only a summary statement of accounts with the
Registrar.
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The
proposed legislation retains the distinction between exempt and
non-exempt private companies in the same form as in the existing
legislation.
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The
Act introduces no par value shares and permits a company to issue
shares which are not designated with any monetary value.
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The
Act incorporates the new procedure of self-purchase and holding of
treasury shares introduced by the Finance Act 1999.
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The
new legislation makes provision for a company to provide in its
constitution for the company to have power to indemnify or insure its
directors, secretary or employees in accordance with the limitations
provided by the Act.
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The
Act contains a requirement that public companies and non-exempt
private companies are required to prepare and present their accounts
in accordance with international accounting standards and that exempt
private companies are required to present their accounts in accordance
with accounting practices and principles that are reasonable in the
circumstances and having regard to any requirements set out in
regulations made under the Act.
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The
old Companies Act required all companies to appoint an auditor but
relieved exempt private companies from the requirement to appoint a
qualified auditor. The new Act allows an exempt private company not to
appoint an auditor (whether qualified or unqualified).
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New
provisions allow for the continuation in Mauritius of companies which
are incorporated elsewhere and also provides for the incorporation of
limited life companies.
Mauritius
Private Company Limited by Shares
A private
company is one which says it is private in its constitution and which
restricts the transfer of its shares, which cannot be offered to the
public; there is a minimum of 1 and a maximum of 25 members.
A private
company can be exempt or non-exempt: exempt companies are those which have
issued share capital and reserves below MR 1m and turnover below MR 2m.
Exempt private companies are required to present their accounts in
accordance with accounting practices and principles that are reasonable in
the circumstances and having regard to any requirements set out in
regulations made under the Companies Act.
(Exempt status is not available to offshore companies other than through
the GBC2 - old International Company - form).
Mauritius Company Limited by Guarantee
The Company
Limited by Guarantee (the hybrid Company Limited by Guarantee and Having
Shares is no longer permitted), may be used only for a non-profit
organisation. The liability of the members is limited to the amount they
have undertaken to contribute to the company; there must be a minimum of
MR 5,000 of guarantees.
Mauritius Public Company Limited by Shares
A public
company is defined as one which is not a private company and which has at
the end of its name the words 'Public Limited Company' or 'P.L.C.'. A
public company must have a minimum of two members.
Mauritius Foreign Company
A company
incorporated outside Mauritius can register itself in Mauritius and will
then be treated for most purposes as a Mauritius-incorporated company.
Under the old legislation its status was properly that of a branch, but
the new Companies Act provides for continuation under Mauritian law. The
following documents need to be provided to the Registrar:
- Notarised Certificate
of Incorporation and Constitution (Memorandum and Articles of
Incorporation);
- List of directors and
details of the powers of local directors;
- Particulars of
registered office in Mauritius;
- Names of two resident
persons authorised to act on the company's behalf in Mauritius, and
their declaration.
Financial accounts have to
be lodged with the Registrar within 3 months of the company's annual
general meeting.
Direct ownership by
foreigners of an onshore Mauritian company, or part of it, requires
permission from the Prime Minister's Office, which is not automatic if
the activity to be carried on is one which is in competition with
Mauritian-owned companies.
Mauritius GBC1 Company (Offshore Company)
The Global
Business Company Category 1 (GBC1) replaced the old Offshore Company
under the Companies Act 2001.
A company
incorporated under the previous Companies Act 1984, or a registered
branch of an overseas company, used to be able to apply for Offshore
Company status under the Offshore Business Activities Act 1992, which
varied some of the terms of the 1984 Act and set up the MOBAA (Mauritius
Offshore Business Activities Authority) to supervise the offshore sector.
The 1992 Act listed the activities which MOBAA would approve:
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Aircraft leasing and financing;
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Authority approved activities;
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International consultancy services;
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International employment services;
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International financial services;
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International franchising and licencing
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International management of assets;
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International technology services including data processing;
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International trading;
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Offshore banking operations;
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Offshore management of funds including pension funds;
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Offshore insurance operations;
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Shipping operations including ship management;
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The operation of a headquarters.
MOBAA has now been abolished and replaced under the
Financial Services Development Act 2001 by a Financial Services
Commission; the existing legislation was largely 'grandfathered' into
the new regime.
In
terms of the Financial Services Development Act 2001, a GBC1 is
defined as a company engaged in qualified global business and which is
carried on from within Mauritius with persons all of whom are resident
outside Mauritius and where business is conducted in a currency other
than the Mauritian Rupee. A GBC1 may be locally incorporated or may be
registered as a branch of a foreign company. The business of an GBC1
Company must be conducted in foreign currency other than for
day-to-day transactions; and GBC1 companies must not do business in
Mauritius, other than to take professional advice, employ local labour,
and to rent property.
A GBC1 Company is
treated as resident, and has access to Mauritius' double tax treaties,
subject to possession of a Tax Residency Certificate. See
Offshore
Legal and Tax Regimes for further details of the taxation
regime for offshore companies. They pay a relatively high annual
registration fee. Annual accounts must be filed, but the GBC1 company
is exempted from the need to file an annual return.
GBC1
companies are suited to public financial operations such as fund
management; for holding private assets, a GBC2 (International) Company
or an Offshore Trust (see below) is more suitable.
Mauritius GBC2 (International Company)
The Global
Business Company Category 2 (GBC2) replaced the old International Company
under the Companies Act 2001. The International Company (IC) is the
Mauritian equivalent of the International Business Company found in many
offshore jurisdictions. It was established by the International Companies
Act 1994, but is now constituted under the Companies Act 2001. The GBC2 is
ideal for international trading, invoicing, licensing, international
consultancy business and is often used to hold investments or other assets.
An GBC2 can
take any of the forms permitted under the Companies Act 1984 (now the
Companies Act 2001). Unlike the Offshore Company, the IC used to be able
to issue bearer shares, but this is no longer permitted - however, in
other respects the share structure can be flexible:
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There is no minimum
capital requirement although at least one share must be issued and
paid up;
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Registered shares and a
variety of shares such as preferred, redeemable, and fractional are
allowed;
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Shares may be issued with
or without par value;
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Redeemable preference
shares may be issued;
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Only one shareholder and
one director are required.
However, a
GBC2 is treated as non-resident, cannot get the benefit of Mauritius'
double tax treaties, and cannot operate in the Free Port. Mauritian
citizens are not permitted to own shares in a GBC2. There are a number of
other restrictions on GBC2s; they may not:
- Raise capital by
public subscription;
- Carry on banking or
insurance business;
- Own real property in
Mauritius;
- Own or manage a
collective investment fund;
- Provide nominee
services, or provide trustee services to more than three trusts.
GBC2 companies are not
required to file annual accounts, and confidentiality may be preserved
through the use of nominee directors and shareholders.
See
Offshore Legal
and Tax Regimes for further details of the taxation regime for
international companies. They pay much lower annual licensing and
registration fees than GBC1 companies.
Mauritius Limited Life Company
The Limited
Life Company (LLC) was introduced by the Offshore Business Activities (Companies)
Regulations 1995. This form is not available to onshore companies, but
only to GBC 1 and 2 Companies.
The LLC allows
the dissolution of the company on the occurrence of specified events, and
has the nature of a partnership under US tax law. It is often used for
private fund management or investment purposes.
The Companies
Act 2001 provides for LLCs, unlike the 1984 Act.
A
Global Business Company may apply to the Registrar of Companies either at
the time of incorporation, continuation or after to be designated as an
LLC.
Mauritius General Partnership
The general
partnership in Mauritius is governed by the Code de Commerce and is known
as the Societe en Nom Collectif. Partners may be individuals or companies.
In a general partnership, a partner's liability is unlimited. Under the
Code de Commerce Amendment Act 1985, general partnerships can acquire
offshore status.
The Finance
Act 1996 further improved the situation of offshore partnerships, allowing
them the benefit of Mauritius' double tax treaties.
Mauritius Limited Partnership
The limited
partnership in Mauritius is governed by the Code de Commerce and is known
as the Societe en Commandite Simple. Partners may be individuals or
companies. A limited partnership consists of one or more general partners
with unlimited liability, and one or more limited partners, who are liable
only to the extent of their capital contributions. Under the Code de
Commerce Amendment Act 1985, limited partnerships can acquire offshore
status.
The Finance
Act 1996 further improved the situation of offshore partnerships, allowing
them the benefit of Mauritius' double tax treaties.
Mauritius Sole Prorietorship
The status of
sole trader is widely used in Mauritius, and is governed by the Code de
Commerce. The business name of a sole trader, who has unlimited
responsibility for his liabilities, must be registered with the Registrar
of Companies, if it is other than the name of the sole trader. An annual
return must be submitted to the Commissioner of Income Tax.
Mauritius Trusts
Mauritius
Offshore Trusts are set up under the Trusts Act 2001 (they used to fall
under the Offshore Trusts Act 1992); the regime for trusts is based on
English common law. Offshore trusts are subject to the following
conditions:
- The settlor must not
at any time be a resident of Mauritius, although an offshore company
can be a settlor;
- At least one trustee
must be resident in Mauritius; offshore companies (which are deemed to
be resident) can be trustees if authorised by MOBAA;
- Trust property must
not include real property situated in Mauritius.
Trusts pay a
one-time registration fee; there are no disclosure or annual reporting
requirements.
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