Jak uniknąć płacenia podatków od spółki zagranicznej w Polsce?
Planując optymalizację podatkową z użyciem spółki zagranicznej trzeba mieć na uwadze, że godnie z art. 3 ust. 1 ustawy o podatku dochodowym od osób prawnych, jeżeli osoby prawne mają siedzibę lub zarząd na terytorium Polski, podlegają obowiązkowi podatkowemu od wszystkich swoich dochodów, bez względu na miejsce ich osiągania (tzw. nieograniczony obowiązek podatkowy). Nie chodzi tutaj tylko i wyłącznie o spółki posiadające formalną siedzibę w Polsce, ale także takie, które choć formalnie zarejestrowane są zagranicą to i tak podlegają w Polsce opodatkowaniu od całości swoich dochodów.
Inaczej rzecz ujmując: aby przeprowadzić udaną optymalizację podatkową nie wystarczy mieć spółki zagranicą, trzeba też przeprowadzić proces przeniesienia czynności zarządczych oraz procesu decyzyjnego zagranicę. Ministerstwo Finansów wymienia szczególne okoliczności, których wystąpienie może świadczyć o braku miejsca zarządu spółki zagranicznej w państwie jej formalnej siedziby.
Do takich okoliczności zalicza się na przykład:
- wykonywanie przez zarząd swoich funkcji na terytorium Polski (co potwierdza np. ich rezydencja podatkowa);
- brak zagranicznych adresów e-mail/telefonów/wizytówek członków zarządu;
- podpisywanie uchwał/umów/sprawozdań z posiedzeń zagranicznej spółki głównie przez pełnomocników;
- konto bankowe spółki zagranicznej, do którego dostęp jest w Polsce oraz operacje bankowe są zlecane w Polsce lub wręcz następuje pobieranie gotówki kartą „firmową” z bankomatów w Polsce;
- outsourcing większości podstawowych funkcji biznesowych (najem, obsługa korespondencji);
- brak faktycznej możliwości prowadzenia spraw w państwie siedziby spółki zagranicznej (brak biura/dostępnej sali konferencyjnej);
- brak przechowywania w zagranicznej siedzibie dokumentacji księgowej /korporacyjnej/ prawnej,
- kierowanie usług głównie do rezydentów polskich.
Co możesz zrobić aby zminimalizować ryzyko uznania zagranicznej spółki za polskiego rezydenta podatkowego?
To tylko kilka z czynności, które możesz podjąć celem zminimalizowania ryzyk związanych z uznaniem Twojej spółki zagranicznej za polskiego rezydenta podatkowego:
- podróżuj często do kraju rezydencji podatkowej spółki (z tej perspektywy ciekawymi opcjami są spółki z Estonii, czy też np. ze Słowacji, czy Czech),
- zadbaj o stronę internetową, e-maile, wizytówki w języku kraju siedziby spółki,
- osobiście podpisuj uchwały dotyczące spółki w miejscu jej siedziby, nie korzystaj z pełnomocników,
- nie zakładaj konta bankowego w Polsce, staraj się założyć konto bankowe w kraju miejsca siedziby spółki, a najlepiej korzystaj z tzw. EMI (np. Transferwise),
- zadbaj aby Twoja firma miała choćby małe biuro/salę konferencyjną,
- korzystaj z lokalnych dyrektorów, o ile to możliwe,
- kieruj usługi nie tylko do Polaków.
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