Czy spółka LLC podpada pod ustawę o spółkach kontrolowanych (CFC)?

4 grudnia 2016 0:48 | Komentarze (85)

Nie, nie podlega. A sprawa jest bardzo prosta.

Regulacja CFC dotyczy spółek kapitałowych, podczas gdy amerykańska spółka LLC, od strony podatkowej jest, z definicji, spółką transparentną podatkowo (ang. pass-through taxation). Oznacza to w uproszczeniu, że w nie istnieje pojęcie dochodu spółki gdyż każdy dochód spółki jest, de facto, dochodem jej właściciela (tak jak w przypadku polskij spółki jawnej czy komandytowej).

Warto pamiętać, że możemy także wybrać formę opodatkowania na poziomie spółki (identycznie jak w polskiej spółce z o.o.), czego nie polecamy, gdyż oznacza to de facto, podwójne opodatkowanie ale w kontekście ustawy o spółkach kontrolowanych także nie ma to znaczenia. Po pierwsze, wynika to z faktu, że Stany Zjednoczone, zgodnie z definicją OECD, NIE są rajem podatkowym, a po drugie, najniższa stawka podatku CIT wynosi w USA 15%, podczas gdy ustawa o CFC ma zastosowanie wyłącznie wtedy, gdy w danym państwie stawka CIT wynosi o 25% mniej niż w Polsce (czyli 14,25%).


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