Infiintare Companie in UE, Scotland LP , taxare 0 pentru veniturile nerezidentilor.
SCOTTISH LIMITED PARTNERSHIPS KEY FACTS
Scotland is a part of the United Kingdom, a leading global financial and business centre and an important jurisdiction for international tax planning. The UK is known internationally as a jurisdiction with a standard level of taxation; hence it has no image of a ‘tax haven’. At the same time, the UK law provides for the possibility to incorporate and use companies with zero tax rate – LP (Limited Partnership).
An LP is a partnership of at least two members that is incorporated by filing registration forms (form LP 5) with the Registrar of Companies of Scotland. Accordingly, after incorporation procedures are fulfilled, the Registrar issues a Certificate of Incorporation, as well as all other corporate documents are executed – general powers of attorney, trust declarations, etc.
Scottish LP’s with foreign members that do not carry on any commercial operations in the UK and receive no revenue in its territory are not liable to taxation there. Under the UK tax laws, an LP is not considered as a separate tax subject in the country, and taxes on profit derived by the LP shall be paid by its members (”Partners”) on a pro rata basis in accordance with their interest in the LP, at the place of their residence.
For example, a Scottish LP with two Seychelles/Belize companies as partners, which receives income abroad, is exempted from taxes in the UK, and the partners pay taxes in the countries of their incorporation, if provided for by the law of the relevant country. As on the Seychelles and in Belize the tax rate is 0%, in this case general tax of the Scottish LP amounts to 0%!
Scottish LPs are tax transparent and do not file accounts only if they do not trade on the UK territory, Scottish Limited Partnerships composed of 2 offshore companies more likely will not get VAT number. Such structure s not meant for VAT trading.
However, if EORI number is required for customs services, this number can be easily applied for.
Therefore, a Scottish LP with appropriate corporate structure and nominee partners from tax-free jurisdictions will be a perfect business instrument with zero tax rate.
But UK tax resident partners are subject to UK tax on their share of worldwide partnership profits.
A Scottish LP is an ideal solution for businessman who prefer to operate a company incorporated in the EU and to have a totally tax-free facility at the same time.
Compared to an English Limited Liability Partnership, a Scottish partnership has no considerable differences. However, Scotland provides an opportunity to have a business instrument that is used less frequently.
Main Advantages of Scottland LP:
-excelent reputation and credibility, full EU member
-0% – income tax, an SLP is not a taxable entity.
-0% – tax on dividends, interest, royalties, rents, compensation, bonuses, commissions, etc., if the partners are offshore companies.
-no accounting and audit in required.
-A SLP is registered in UK, the registered office is in UK, it is an alternative to the offshore company – a vehicle which that’s attracts no attention.
Company incorporation – 959 € includes:
– Name approval
– Issue of documents (all under apostille):
– Certificate of Registration
– Incorporation Agreement
– Minutes of 1st meeting
– Certificate of Ownership
– Operating agreements
– allocation of shares and Share Certificate(s)
– Provision of Registered Agent
– Provision of Registered Office
– Delivery of documentation by DHL courier
Other optional services:
– Nominee General Partner – 200 € / year (highly recommended if the client does not own two offshore companies/tax free companies to act as a partner)
– Nominee Partner – 200 € / year (highly recommended if the client does not own two offshore companies/tax free companies to act as a partner)
– General Power of Attorney with Apostille – 225 €
– Notarisation and Apostillation per set of document – free, included in Company Formation Fee
– Certificate of Good Standing with Apostille – 250 €
-Bank account, IBAN, Visa or Mastercard Debit Card, Internet Banking