{"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":"substans-foer-ditt-offshore-foeretag-ibc","status":"publish","type":"post","link":"https:\/\/offshore.sc\/sv\/blogg\/substans-foer-ditt-offshore-foeretag-ibc\/","title":{"rendered":"Substans f\u00f6r ditt offshore-f\u00f6retag, 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\"  >Skapa substans med kontor och personal i Seychellerna<\/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>Om du beh\u00f6ver en substans med kontor, anst\u00e4llda, fordonspark osv. \u00e4r vi aktiva. Vi tar ocks\u00e5 hand om postadressen, inklusive konsumtionsr\u00e4kningar och f\u00f6rs\u00e4kringar, s\u00e5 att du har perfekta bevis. <strong><a href=\"https:\/\/offshore.sc\/sv\/varfoer-vi\/\">Vi \u00e4r p\u00e5 plats i Seychellerna<\/a><\/strong> och k\u00e4nna till kraven.<\/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='Skapa substans med kontor och personal i Seychellerna' title='Skapa substans med kontor och personal i Seychellerna'  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\"  >7 \u00a7 AStG - beskattning av till\u00e4ggsvinster till\u00e4mpas inte vid ekonomisk verksamhet<\/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>I den historiska Cadbury Schweppes-domen slog EG-domstolen fast att det \u00e4r of\u00f6renligt med etableringsfriheten om vinsterna endast tillkommer p\u00e5 grund av en l\u00e4gre skatteniv\u00e5 i hemlandet. Detta beror p\u00e5 att f\u00f6retagen fritt kan inr\u00e4tta ett dotterbolag i ett l\u00e5gskatteland f\u00f6r att flytta vinster. Huruvida detta leder till skattef\u00f6rluster i hemlandet eller inte \u00e4r inte ett sk\u00e4l f\u00f6r restriktiva \u00e5tg\u00e4rder fr\u00e5n den nationella lagstiftarens sida. Undantag g\u00e4ller endast vid uppenbart missbruk, t.ex. ett brevl\u00e5def\u00f6retag.<\/p>\n<p>Skattemyndigheterna till\u00e4mpar domen i alla \u00f6ppna fall. F\u00f6ljaktligen g\u00f6rs inget till\u00e4gg om det kontrollerade f\u00f6retaget faktiskt \u00e4r bel\u00e4get utomlands, oavsett skattem\u00e4ssiga motiv. <strong>I detta avseende \u00e4r \u00a7\u00a7 7-14 i AStG inte l\u00e4ngre till\u00e4mpliga om ett f\u00f6retag som har sitt s\u00e4te eller sin ledning i en EU- eller EES-stat bevisar att det bedriver ekonomisk verksamhet d\u00e4r.<\/strong>.<\/p>\n<p>Detta krav (substans) uppfylls n\u00e4r det g\u00e4ller aktivt och varaktigt deltagande i marknadsverksamheten d\u00e4r inom ramen f\u00f6r den ordinarie aff\u00e4rsverksamheten och n\u00e4r det g\u00e4ller anst\u00e4llning av kvalificerad personal. Dessutom m\u00e5ste det visas att inkomsten genereras p\u00e5 grundval av f\u00f6retagets egen verksamhet, att vid utbyte av tj\u00e4nster med huvudsakligen n\u00e4rst\u00e5ende parter \u00e4r tj\u00e4nsterna av v\u00e4rdeskapande betydelse f\u00f6r mottagarna och att kapitalresurserna st\u00e5r i rimlig proportion till det skapade v\u00e4rdet.<\/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\">        Hur hj\u00e4lpsam var informationen?      <\/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\/sv\/wp-json\/wp\/v2\/posts\/16035","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/offshore.sc\/sv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/offshore.sc\/sv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/offshore.sc\/sv\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/offshore.sc\/sv\/wp-json\/wp\/v2\/comments?post=16035"}],"version-history":[{"count":0,"href":"https:\/\/offshore.sc\/sv\/wp-json\/wp\/v2\/posts\/16035\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/offshore.sc\/sv\/wp-json\/wp\/v2\/media\/4372"}],"wp:attachment":[{"href":"https:\/\/offshore.sc\/sv\/wp-json\/wp\/v2\/media?parent=16035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/offshore.sc\/sv\/wp-json\/wp\/v2\/categories?post=16035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/offshore.sc\/sv\/wp-json\/wp\/v2\/tags?post=16035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}