Services
HOLDING STRUCTURES |
Gibraltar
(holding companies, trade companies, royalties)
Minimum income tax – 10%
Payment and receipt of dividends, interest and royalties – 0%
Switzerland
(holding companies, international trade companies, royalties)
Minimum income tax – 12%
Special tax regime for holding companies
(Dividends received and capital gains – 0%)
Royalty payments – 0%
Austria
(holding companies)
Special tax regime for holding companies
(Dividends received and capital gains – 0%)
Interest payment – 0%
Malaysia
(holding companies, international trade companies)
Territorial principle – only local income is subject to taxation
Payment or receipt of dividends – 0%
Hong Kong
(international trade companies)
Territorial principle – only local income is subject to taxation
Taxation of dividends and interests, received or paid – 0%
Great Britain
(holding companies, trade companies – agents)
Special tax regime for holding companies
(Dividends received and capital gains – 0%)
Dividends payments – 0%
Cyprus
(holding companies, trade companies (including commercial agents), finance companies, royalties)
Minimum income tax – 12,5%
Payment or receipt of dividends, capital gains and interest – 0%
Belize
Tax exemption for international companies
Singapore
(holding companies, international trade companies)
Territorial principle – only local income is subject to taxation
Payment or receipt of dividends – 0%
Luxembourg
(holding companies, royalties)
Special tax regime for holding companies
(Dividends received and capital gains – 0%)
Dividends and royalties payments – 0%
Saint Vincent and the Grenadines
(offshore companies)
Tax exemption for international companies
British Virgin Islands
(offshore companies)
Tax exemption for international companies
Malta
(holding companies)
Special tax regime for holding companies
(Dividends received and capital gains – 0%)
Payment of dividends, interest and royalties – 0%
Seychelles
(offshore companies)
Tax exemption for international companies
United Arab Emirates
(international trade companies)
Tax exemption for international companies in a number of the UAE emirates.
New Zealand
(international trade companies, trusts)
Income tax for international trade trustee companies – 0%
Netherlands
(holding companies, finance companies)
Special tax regime for holding companies
(Dividends received and capital gains – 0%)
Payment of dividends and royalties – 0%
Antigua and Barbuda
(offshore companies)
Tax exemption for international companies
Cayman Islands
(offshore companies, trusts)
Tax exemption for international companies
Ireland
(trade companies, including agents)
Minimum income tax – 12,5%
Latvia
(holding companies)
Special tax regime for holding companies
(Dividends received and capital gains – 0%)
Payment of dividends, interest and royalties – 0%
Slovakia
(holding companies)
Payment or receipt of dividends – 0%
Development of international holding structures
Supporting the work of international holding structures
A substantial amount of international holdings’ assets are set in Russia, therefore any holding company shall strictly comply with Russian tax legislation. Tax consulting (link to Taxes) in Russia is obligatory in the range of services for developing holding structures.
