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Index
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Ausflaggen: Schiffsregistrierung-
Yachtregistrierung Offshore (Panama,Vanuatu,BVI)
Einführung internationales Steuerrecht
Aktiveinkünfte im Rahmen AStG
Schachtelprivilegien
EU-Mutter-Tochter-Richtline
Die besten Steuermodelle
Wir registrieren Ihr
Schiff/Ihre Yacht in einem Offshore-Staat, z.B. BVI,Panama,Vanuatu.
I.d.R. wird zu diesem Zweck eine Offshore-Gesellschaft gegründet (exempted
Companie, Betriebsstätte im Sitzstaat der Gesellschaft), das Schiff wird
Anlagevermögen der Gesellschaft. Die Gründung der Gesellschaft erfolgt
dabei mit Nominee-Direktor und i.d.R. mit Inhaberaktien. Nachfolgend
tritt der Nominee-Direktor zurück und der eigentliche Nutznießer wird
als Direktor der Gesellschaft ausgewiesen. Da die von uns empfohlenen
Staaten über kein öffentliches Handelsregister, kein Rechtshilfe- oder
fiskalisches Auslieferungsabkommen mit Deutschland bzw. der EU verfügen,
bleibt der eigentliche "Eigner/Nutznießer" anonym. Die Gebühren richten
sich nach dem Aufwand (anwaltliche Gebühr LCT und Anwalt im Sitzstaat),
den Gründungs-und Verwaltungsgebühren der Offshore-Gesellschaft und den
staatlichen Registergebühren.
Bei größeren Organisationen (mehrere Schiffe) kann auch
ein Anwalt im Sitzstaat der Gesellschaft als "dauerhafter"
Treuhand-Direktor oder angestellter Direktor der inländischen
Gesellschaft bereitgestellt werden. Alternativ kann der Mandant einen
Direktor stellen, also einen im Sitzstaat Ansässigen im Sinne (Mandant
oder ein Beauftragter verlagert seinen gewöhnlichen Aufenthalt in den
Sitzstaat der Gesellschaft).
Panama Boat / Ship / Yacht /
Vessel Registration
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Panama Has the Largest Shipping Registry in the
World
The Republic of Panama has
the largest and most popular shipping registry in the world today.
Over the years, international shipping companies have flocked to
Panama to take advantage of the low registration taxes and fees
applied by the Panama government as compared to other countries.
Panama Ship Registration
All vessels are subject to
a one-time enrollment fee that is based upon a variable scale, plus
a government fee, at the time of registration. Registration of the
bill of sale is
$0.20 per net ton
registered or fraction thereof
plus a 20% surtax.
The annual tax
that is due is $0.10 per net ton plus
other charges. All international shipping income is exempt from
Panama taxes.
Panama Yacht Registration
Registration certificates for yachts in Panama
are issued for 2 year periods and must be renewed every 2 years for
as long as the yacht is registered in Panama.
Yacht
Registration Tariffs:
- $1,500 if Yacht is owned by a foreigner
- $1,000 if Yacht is owned by a Panamanian or
Panama Corporation
This registration tariff is due during the
initial yacht registration and also upon each 2 year registration
renewal.
Documents Required For Registration
- Purchase & Sale Agreement, Bill of Sale or a
Builder's Certificate if the boat is new
- Power of Attorney (to our law firm)
- Deletion Certificate from the previous
registry or Builder's Certificate if the boat is new
Vessel Registration Process
Panama's Maritime office will issue a "temporary"
Provisional Navigation License which is valid for a 6 month period
and can be renewed. Within this 6 month period the applicant needs
to apply for a "permanent" or Definitive Navigation License which is
valid for a 2 year period.
All boats registered in Panama must also meet the Radio Operator
licensing requirements. First, a "temporary" Provisional Radio
Operator License will be issued which is valid for a 3 month period.
A "permanent" Definitive Radio Operator License must be obtained
within this first 3 month period or fines are imposed until the
Definitive Radio Operator License is acquired.
If the yacht is over 20 years of age it will also be required to
undergo a safety survey and other safety requirements.
In order to have anonymous ownership for your
Yacht or vessel in Panama you will need to first incorporate a
Panama corporation in bearer share form. Use our law firm and
nominee directors to set up the bearer share corporation and file
all of the proper paperwork on your behalf ensuring your name stays
out of any public registration databases. This allows you to
maintain total control over the Panama corporation and boat
ownership anonymously. Additional layers of privacy protection can
be achieved by having a Panama Foundation own your Panama
Corporation. Call us for more details.
Since your corporation is in bearer share form you can easily
transfer the boat ownership by simply selling the corporation and
share certificates to another party. No record of the transaction
needs to be recorded nor any taxes paid in Panama upon completion of
the sale.
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