{"id":16035,"date":"2020-08-24T12:35:10","date_gmt":"2020-08-24T12:35:10","guid":{"rendered":"https:\/\/offshore.sc\/?p=16035"},"modified":"2020-08-24T12:35:10","modified_gmt":"2020-08-24T12:35:10","slug":"substance-for-your-offshore-company-ibc","status":"publish","type":"post","link":"https:\/\/offshore.sc\/en_us\/blog\/substance-for-your-offshore-company-ibc\/","title":{"rendered":"Substance for your offshore company, IBC"},"content":{"rendered":"<section  class='av_textblock_section av-kf3wlfol-6fa20cb47b4807603435f143ea6b4828'   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><!-- Rate My Post Plugin - Results Widget --><div  class=\"rmp-results-widget js-rmp-results-widget js-rmp-results-widget--16035\"  data-post-id=\"16035\">  <div class=\"rmp-results-widget__visual-rating\">    <i class=\"js-rmp-results-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\"><\/i><i class=\"js-rmp-results-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\"><\/i><i class=\"js-rmp-results-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\"><\/i><i class=\"js-rmp-results-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\"><\/i><i class=\"js-rmp-results-icon rmp-icon rmp-icon--ratings rmp-icon--star rmp-icon--full-highlight\"><\/i>  <\/div>  <div class=\"rmp-results-widget__avg-rating\">    <span class=\"js-rmp-avg-rating\">      4.9    <\/span>  <\/div>  <div class=\"rmp-results-widget__vote-count\">    (<span class=\"js-rmp-vote-count\">52<\/span>)  <\/div><\/div>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18ulrsz-6494c021062c275fb43c24fa9dccc1ad\">\n.flex_column.av-18ulrsz-6494c021062c275fb43c24fa9dccc1ad{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-18ulrsz-6494c021062c275fb43c24fa9dccc1ad av_one_half  avia-builder-el-1  el_after_av_textblock  el_before_av_one_half  first flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-92ce2a871c9e3b4d480c1df8e85c8c23\">\n#top .av-special-heading.av-av_heading-92ce2a871c9e3b4d480c1df8e85c8c23{\npadding-bottom:30px;\n}\nbody .av-special-heading.av-av_heading-92ce2a871c9e3b4d480c1df8e85c8c23 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-92ce2a871c9e3b4d480c1df8e85c8c23 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-92ce2a871c9e3b4d480c1df8e85c8c23 av-special-heading-h2  avia-builder-el-2  el_before_av_hr  avia-builder-el-first'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >Create substance with office and staff in Seychelles<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kgw6d81h-f3507ddc4271aad3bf408d170791538f\">\n#top .hr.hr-invisible.av-kgw6d81h-f3507ddc4271aad3bf408d170791538f{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-kgw6d81h-f3507ddc4271aad3bf408d170791538f hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_textblock'><span class='hr-inner'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ke8i63hj-613036acf03e38b437e21b2956eb8f1e'   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div style=\"text-align: justify;\">\n<p>If you need a substance with office, employees, fleet, etc., we are active. We also take care of a postal address incl. consumption bills and insurances, so that you have perfect proofs. <strong><a href=\"https:\/\/offshore.sc\/en_us\/why-we-are\/\">We are on the spot in the Seychelles<\/a><\/strong> and know the requirements.<\/p>\n<\/div>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kgw6d81h-f3507ddc4271aad3bf408d170791538f\">\n#top .hr.hr-invisible.av-kgw6d81h-f3507ddc4271aad3bf408d170791538f{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-kgw6d81h-f3507ddc4271aad3bf408d170791538f hr-invisible  avia-builder-el-5  el_after_av_textblock  el_before_av_image'><span class='hr-inner'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kgw678fw-936f1cc5577821d42986565911e0eeb0\">\n.avia-image-container.av-kgw678fw-936f1cc5577821d42986565911e0eeb0 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-kgw678fw-936f1cc5577821d42986565911e0eeb0 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kgw678fw-936f1cc5577821d42986565911e0eeb0 av-styling- avia-align-center  avia-builder-el-6  el_after_av_hr  avia-builder-el-last'   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-4372 avia-img-lazy-loading-not-4372 avia_image' src=\"https:\/\/offshore.sc\/wp-content\/uploads\/2018\/06\/warum-wir-1024x580.jpg\" alt='Create substance with office and staff in Seychelles' title='Create substance with office and staff in Seychelles'  height=\"580\" width=\"1024\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/offshore.sc\/wp-content\/uploads\/2018\/06\/warum-wir-1024x580.jpg 1024w, https:\/\/offshore.sc\/wp-content\/uploads\/2018\/06\/warum-wir-600x340.jpg 600w, https:\/\/offshore.sc\/wp-content\/uploads\/2018\/06\/warum-wir-300x170.jpg 300w, https:\/\/offshore.sc\/wp-content\/uploads\/2018\/06\/warum-wir-768x435.jpg 768w, https:\/\/offshore.sc\/wp-content\/uploads\/2018\/06\/warum-wir-16x9.jpg 16w, https:\/\/offshore.sc\/wp-content\/uploads\/2018\/06\/warum-wir-705x400.jpg 705w, https:\/\/offshore.sc\/wp-content\/uploads\/2018\/06\/warum-wir.jpg 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/div><\/div><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-qw5b5v-695c4ca7582a83d32cc923ed57a23190\">\n.flex_column.av-qw5b5v-695c4ca7582a83d32cc923ed57a23190{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-qw5b5v-695c4ca7582a83d32cc923ed57a23190 av_one_half  avia-builder-el-7  el_after_av_one_half  el_before_av_textblock  flex_column_div av-zero-column-padding  column-top-margin'     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-fdc9eaab1f9075eeddf6866287ca7c99\">\n#top .av-special-heading.av-av_heading-fdc9eaab1f9075eeddf6866287ca7c99{\npadding-bottom:30px;\n}\nbody .av-special-heading.av-av_heading-fdc9eaab1f9075eeddf6866287ca7c99 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-fdc9eaab1f9075eeddf6866287ca7c99 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-fdc9eaab1f9075eeddf6866287ca7c99 av-special-heading-h2  avia-builder-el-8  el_before_av_hr  avia-builder-el-first'><h2 class='av-special-heading-tag'  itemprop=\"headline\"  >\u00a77 AStG - taxation on the addition of profits does not apply in the case of economic activity<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kgw6d81h-d90df031772b48121a384d16cfcb73f9\">\n#top .hr.hr-invisible.av-kgw6d81h-d90df031772b48121a384d16cfcb73f9{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-kgw6d81h-d90df031772b48121a384d16cfcb73f9 hr-invisible  avia-builder-el-9  el_after_av_heading  el_before_av_textblock'><span class='hr-inner'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ke8i63hj-613036acf03e38b437e21b2956eb8f1e'   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div style=\"text-align: justify;\">\n<p>In the landmark Cadbury Schweppes judgment, the ECJ ruled that it is incompatible with the freedom of establishment if profits are only added because of a lower level of taxation in the country of domicile. This is because companies are free to set up a subsidiary in a low-tax country in order to shift profits. Whether or not this results in tax losses in the home country is not a justification for restrictive measures by the national legislature. Exceptions apply only in the case of clear abuse, such as a letterbox company.<\/p>\n<p>The tax authorities apply the ruling in all open cases. Accordingly, the addition is not made if the controlled company is actually located abroad, irrespective of tax motives. <strong>In this respect, Sections 7 to 14 of the AStG are no longer applicable if a company with its registered office or management in an EU or EEA state proves that it carries out an economic activity there.<\/strong>.<\/p>\n<p>This requirement (substance) is met in the case of active and sustained participation in the market activity there within the scope of ordinary business activities and in the case of employment of qualified personnel. In addition, it must be demonstrated that the income is generated on the basis of the company's own activities, that in the case of an exchange of services with predominantly related parties, the services are of value-creating significance for the recipients and that the capital resources are in reasonable proportion to the value created.<\/p>\n<\/div>\n<\/div><\/section><\/p><\/div><section  class='av_textblock_section av-kf3wl8ge-f8b04a638503389cbcdfb60faa2153f0'   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><!-- Rate My Post Plugin --><div  class=\"rmp-widgets-container rmp-wp-plugin rmp-main-container js-rmp-widgets-container js-rmp-widgets-container--16035\"  data-post-id=\"16035\">    <!-- Rating widget -->  <div class=\"rmp-rating-widget js-rmp-rating-widget\">          <p class=\"rmp-heading rmp-heading--title\">        How helpful was the information?      <\/p>              <p 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<\/div>\n<\/div><\/section><\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":4372,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[182,91,92,123],"class_list":["post-16035","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-blog","tag-ibc","tag-offshore","tag-substanz"],"_links":{"self":[{"href":"https:\/\/offshore.sc\/en_us\/wp-json\/wp\/v2\/posts\/16035","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/offshore.sc\/en_us\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/offshore.sc\/en_us\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/offshore.sc\/en_us\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/offshore.sc\/en_us\/wp-json\/wp\/v2\/comments?post=16035"}],"version-history":[{"count":0,"href":"https:\/\/offshore.sc\/en_us\/wp-json\/wp\/v2\/posts\/16035\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/offshore.sc\/en_us\/wp-json\/wp\/v2\/media\/4372"}],"wp:attachment":[{"href":"https:\/\/offshore.sc\/en_us\/wp-json\/wp\/v2\/media?parent=16035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/offshore.sc\/en_us\/wp-json\/wp\/v2\/categories?post=16035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/offshore.sc\/en_us\/wp-json\/wp\/v2\/tags?post=16035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}