{"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":"stof-voor-uw-offshore-bedrijf-ibc","status":"publish","type":"post","link":"https:\/\/offshore.sc\/nl\/blog\/stof-voor-uw-offshore-bedrijf-ibc\/","title":{"rendered":"Substantie voor uw offshore bedrijf, 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\"  >Inhoud cre\u00ebren met kantoor en personeel op de Seychellen<\/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>Als je een substantie nodig hebt met kantoor, werknemers, wagenpark, etc., zijn we actief. Wij zorgen ook voor een postadres incl. verbruiksrekeningen en verzekeringen, zodat u over perfecte bewijzen beschikt. <strong><a href=\"https:\/\/offshore.sc\/nl\/waarom-we\/\">We zijn ter plaatse in de Seychellen<\/a><\/strong> en de vereisten kennen.<\/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='Inhoud cre\u00ebren met kantoor en personeel op de Seychellen' title='Inhoud cre\u00ebren met kantoor en personeel op de Seychellen'  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 - belasting op bijtelling van winst geldt niet in geval van economische activiteit<\/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 het baanbrekende Cadbury Schweppes-arrest oordeelde het Hof van Justitie dat het onverenigbaar is met de vrijheid van vestiging als winsten alleen worden toegevoegd vanwege een lager belastingniveau in het land van vestiging. Dit komt doordat ondernemingen vrij zijn om een dochteronderneming op te richten in een land met lage belastingen om winsten te verschuiven. Of dit al dan niet leidt tot belastingderving in het thuisland is geen rechtvaardiging voor beperkende maatregelen van de nationale wetgever. Uitzonderingen gelden alleen in het geval van duidelijk misbruik, zoals een brievenbusfirma.<\/p>\n<p>De belastingdienst past het arrest toe in alle lopende zaken. Bijgevolg vindt de bijtelling niet plaats indien de gecontroleerde vennootschap daadwerkelijk in het buitenland is gevestigd, ongeacht de fiscale motieven. <strong>In dit verband zijn de \u00a7\u00a7 7 tot 14 AStG niet meer van toepassing wanneer een vennootschap met zetel of directie in een EU- of EER-staat bewijst dat zij daar een economische activiteit uitoefent.<\/strong>.<\/p>\n<p>Aan dit vereiste (inhoud) is voldaan bij actieve en duurzame deelneming aan de marktactiviteit aldaar in het kader van de gewone bedrijfsuitoefening en bij indienstneming van gekwalificeerd personeel. Bovendien moet worden aangetoond dat de inkomsten worden gegenereerd op basis van de eigen activiteiten van de onderneming, dat in het geval van een uitwisseling van diensten met overwegend verbonden partijen, de diensten van waardecre\u00ebrende betekenis zijn voor de ontvangers en dat de kapitaalmiddelen in redelijke verhouding staan tot de gecre\u00eberde waarde.<\/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\">        Hoe nuttig was de informatie?      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