Czy w świetle klauzuli unikania opodatkowania i CFC istnieją jeszcze raje podatkowe?
Bardzo dobre pytanie. Jeszcze kilka-kilkanaście lat temu rajów podatkowych było bez liku, a otwarcie spółki w takim kraju gwarantowało nie tylko anonimowość, ale też możliwość prowadzenia biznesu bez jakichkolwiek obciążeń podatkowych. Obecnie, mimo że raje podatkowe wciąż istnieją, wiele jurysdykcji jest w kryzysie. Wszystko to jest wynikiem:
- regulacji CFC (zagranicznych spółek kontrolowanych),
- wprowadzenia do porządku prawnego klauzuli przeciwko unikaniu opodatkowania,
- wprowadzeniu małej klauzuli obejścia prawa w zakresie podatku od towarów i usług,
- uderzenia w bankowość offshore poprzez regulację CRS oraz przepisy o przeciwdziałaniu praniu pieniędzy i finansowania terroryzmu.
Szczęśliwie można powiedzieć, że chociaż tradycyjne raje podatkowe i struktury służące zachowaniu anonimowości beneficjentów to w dużej mierze przeszłość to jednak istnieje kilka państw, którym należy się przyjrzeć bliżej.
Zjednoczone Emiraty Arabskie
Jakkolwiek spółka offshore w Emiratach nie jest już może najlepszym pomysłem to spółka onshore wraz z wizą rezydencką dla członka zarządu może spełniać kryteria klasycznego raju podatkowego. Podatek dochodowy w Emiratach nadal nie istnieje. W operacjach międzynarodowych nie nalicza się także podatku od towarów i usług, który niedawno w Emiratach wprowadzono. Jakkolwiek protokół z 2013 roku do polsko-emirackiej umowy o unikaniu opodatkowania pogorszył sytuację osób, które nie mogą wykazać się posiadaniem miejsca zamieszkania w Emiratach to możliwość nabycia wizy rezydenckiej, a co za tym idzie bycia traktowanym na potrzeby CRS jak rezydent Emiratów przez lokalne banki i władze brzmi kusząco.
Prawda?
Estonia
To nie jest klasyczny raj podatkowy. To znaczy, nie w sensie takim, że nie ma tam podatku dochodowego, podatek jest, ale przepisy dotyczące jego poboru wskazują, że do czasu, gdy zysk w spółce jest reinwestowany, a może bardziej precyzyjnie, nie jest wypłacany wspólnikom to podatek dochodowy nie występuje. Idealna sytuacja dla osób, którym nie zależy na dystrybucji dywidend, ale trzymaniu bez podatku wartości w bezpiecznej strukturze.
W końcu nikt nie wie czy za kilkanaście lat nie będzie można jakoś ulgowo wyciągnąć tego pieniądza, szczególnie, że już dziś są po temu sposoby.
Więcej o spółkach w Estonii przeczytasz tutaj: ile trwa założenie spółki w Estonii oraz co musisz wiedzieć zanim zarejestrujesz spółkę estońską.
Liban
Rzucam często takim dowcipem: Kto by nie chciał trzymać pieniędzy w tym samym banku co Hezbollah? 🙂 Pisząc jednak zupełnie serio. Liban, ze względu na korzystną umowę o unikaniu opodatkowania z Polską może poszczycić się brakiem opodatkowania pensji dyrektorskich w spółkach libańskich. Jednocześnie banki libańskie są rzetelne i służą jako finansowy hub dla transakcji we wschodnim basenie Morza Śródziemnego. Otwarcie spółki w Libanie może być dobrym pomysłem dla dużych biznesów online.
Oddam wyjątkowo głos Ministrowi Finansów naszego kraju: „Dochód uzyskany przez podatnika z tytułu pełnienia funkcji dyrektora w spółce w Libanie jest zwolniony z opodatkowania w Polsce, przy czym jeżeli podatnik uzyskałby w danym roku podatkowym inne dochody podlegające opodatkowaniu w Polsce, dochód uzyskany w Libanie powinien zostać uwzględniony dla potrzeb obliczenia stopy procentowej podatku od pozostałego dochodu podlegającego opodatkowaniu w Polsce.”
Czy trzeba lepszej rekomendacji? Może spółka offshore w Libanie jest dla Ciebie?
Puerto Rico
Pisałem o tym kraju w kontekście bankowości umykającej systemowi CRS. To terytorium stowarzyszone Stanów Zjednoczonych jest aktualnie światowym hubem finansowym dla bankowości offshore dla wszystkich spółek w rajach podatkowych (za wyjątkiem spółek z samego USA, Stany nie kalają własnego gniazda). Nie oferuje ono rajskiego opodatkowania, ale relatywnie bezpieczną przystań dla środków finansowych zarobionych w klasycznych jurysdykcjach offshore.
A Ty, gdzie chcesz znaleźć swój raj? 🙂
Chciałbym mieć raj podatkowy w Polsce.
Ale najpierw trzeba poczekać na Polexit. Albo UE-crash 😉
(nie ma opcji subskrypcji nowych komentarzy?)
Trend jest niestety odwrotny. Niezależnie od tego jaką mamy władzę (a władza aktualna jest tutaj wyjątkowo aktywna) zmierzamy w stronę coraz większego fiskalizmu. Pod kątem walki z „rajami podatkowymi” Polska niestety bryluje na salonach Europy.
Jeżeli chodzi o bankowość poza CRS to co z USA? Nie należą do CRS a przekazywanie informacji zwrotnych na podstawie FATCA jest mocno ograniczone, według tego artykułu http://publications.ruchelaw.com/news/2016-10/us-reporting-fatca-crs-eoi.pdf wystarczy założyć tzw. U.S. foreign trust
Nie wiem czy jest aż tak różowo.
https://www.internationallawoffice.com/Newsletters/Private-Client-Offshore-Services/USA/Kozusko-Harris-Duncan/Establishing-foreign-trusts-in-the-United-States
Trust podlega raportowaniu podatkowemu do IRS, a IRS choć nie wymienia się automatycznie informacjami, to zapytany może już odpowiedzieć. I z tego co wiem to jak najbardziej odpowiada na zapytania polskich władz podatkowych.
Spełnieniem marzeń by był raj w Polsce:) Ale to się chyba nigdy nie uda.. Super artykuł! 🙂
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