Domiciliary company

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Under a domiciliary company is understood in the tax law , a company that its registered (also: statutory) based in foreign countries has and not intrinsically an economic activity. The term domiciliary company is not defined by law.

Situation in Germany

The tax treatment of domiciliary companies differs depending on whether it is about income tax or sales tax .

Income tax law applies: A taxpayer in Germany has to pay to a domiciliary company as business expenses to settle in accordance with § 160 Tax Code (AO) the name behind her standing receiver (so-called. Recipient designation ). The Federal Fiscal Court ruled: “If a taxpayer makes payments to a domiciliary company based in Liechtenstein for services that it cannot provide itself due to a lack of its own specialist and industry-specific staff, the recipient is i. S. of § 160 AO not the domiciliary company, but the one to whom it has forwarded the funds. " 

However, a domiciliary company is also recognized as a VAT subject if it has provided deliveries and services in Germany or was interposed in a service chain between the German service provider and the German service recipient. 

Situation in Liechtenstein

In the Principality of Liechtenstein , the Personal and Company Law (PGR) differentiates " between two types of companies under Liechtenstein law, namely Liechtenstein companies that do not do business in Liechtenstein (domiciliary companies) and those that are active in Liechtenstein (active companies) ". In the PGR, various simplifications are standardized for companies that " do not operate a business run in a commercial manner "

With the new tax law (SteG), 2010, the term "seat company" was deliberately avoided. Legal persons (this also includes foundations , trust companies ) " who do not carry out any economic activity in pursuit of their purpose, in particular if they exclusively use financial instruments in accordance with Art. 4 Para. 1 Letter g of the Asset Management Act as well as holdings in legal persons, liquid funds and bank accounts acquire, own, manage and sell "(and which also meet other requirements) are now referred to as" private asset structures "and taxed as such (Art 64 SteG). All other taxable legal persons are only subject to income tax. The tax rate is 12.5% ​​p. a., whereby a minimum income tax of 1,800 francs is levied (Art. 62 Para. 2 SteG). Private asset structures and special asset dedications without personality (trusts) are only subject to the minimum income tax and are not assessed.

Situation in Austria

The situation is similar in Austria. For the deductibility of payments as business expenses, Section 162 of the Federal Tax Code (BAO) is used in these cases, after which the tax authority can require the taxpayer to specify the recipient of the deducted amounts. In the case of services to domiciliary companies, recipient services are only deemed to have been provided if the persons behind the company are named.

See also

Individual evidence

  1. ↑ BFH, Judgment of 10 November 1998, Az. IR 108/97, BStBl. 1999 II, p. 121
  2. ↑ cf. BFH, judgment of April 21, 1994, Az.VR 105/91, BStBl. 1994 II, 671, 672, and decision of July 9, 1998, Az.VB 143/979, BFH NV 1999, 221; FG Munich judgment of July 28, 2011, 14 K 300/08 (final)
  3. ↑ Definition according to the judgment of the EFTA Court of February 22, 2002 on the right of establishment - residence requirement for at least one member of the administrative board of a domiciliary company in Liechtenstein in case E-2/01, margin no.14.See also: Information sheet on company formation (sic!) In Liechtenstein from the Office for Economics, Guide 12/2006, accessed on March 10, 2013 under [1]  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. (PDF; 35 kB).@1@ 2Template: Dead Link / www.llv.li  
  4. ↑ For example in Art 291 Paragraph 11, Art 394 Paragraph 4, Art 538 Paragraph 1a, Art 552 § 19, Art 690 Paragraph 2a, Art 932a § 15, Art 957 PGR.
  5. ↑ Law of 23 September 2010 on state and municipal taxes (tax law), LGBl 340/2010.