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In two royal decrees dated 23 August 2015, the Minister of Finance announced the legal entities that are deemed to be legal arrangements that must be reported in the tax payer’s tax return if he is the founder, an heir of the founder or a beneficiary and on which he must pay tax.

The first royal decree lists three legal entities within the European Economic Area. 

  1 Liechtenstein

- Anstalt

- Stiftung

 2 Luxembourg

- Société de gestion Patrimoine Familiale


Even if the taxpayer were to prove that the entity paid more than 15% tax, he cannot avoid taxation.

 

The second royal decree lists all entities outside the European Economic Area that are deemed to be legal arrangements, but the taxpayer can prove that the entity paid more than 15% tax.

 

  1 Anjouan (Union of the Comoros)

- International Business Company

  2 Antigua and Barbuda

- International Business Company

  3 Anguilla

- International Business Company

  4 Aruba

- Stichting Particulier Fonds

  5 Bahamas

- International Business Company

- Foundation

  6 Barbados

- International Business Company

- International Society with Restricted Liability

  7 Belize

- International Business Company

  8 Bermuda

- Exempt Company

  9 British Virgin Islands

- Company

10 Brunei

- International Business Company

11 Cayman Islands

- Exempt Company

12 Cook Islands

- International Company

13 Costa Rica

- Company

14 Djibouti

- Exempt Company

15 Dominica

- International Business Company

16 Isle of Man

- Company

17 French Polynesia

- Société

18 Grenada

- International Business Company

19 Guam

- Company

20 Guatemala

- Fundación

21 Guernsey

- Company
- Foundation

22 Hong Kong

- Private Limited Company

23 Jersey

- Company

- Foundation

24 Labuan (Malaysia)

- Offshore Company

25 Libanon

- Companies that qualify for the offshore companies regime

26 Liberia

- Non-resident company

27 Macao

- Fundação

28 Maledives

- Company

29 Marshall Islands

- International Business Company

30 Mauritius

- Global Business Company category 1

- Global Business Company category 2

31 Micronesia

- Company

32 Monaco

- Fondation

33 Montserrat

- International Business Company

34 Nauru

- Company

- Other forms of company negociated with the government

35 Netherlands Antilles

- Stichting Particulier Fonds

36 New Caledonia

- Société

37 Niue

- International business company

38 Northern Mariana Islands

- Foreign sales corporation

39 Palau

- Company

40 Panama

- Fundación de interés privado

41 Panama

- International Business Company

42 Saint Kitts and Nevis

- Foundation

- Exempt Company

43 Saint Lucia

- International Business Company

44 Saint Vincent and the Grenadines

- International Business Company

45 Salomon Islands

- Company

46 Samoa

- International company

47 San Marino

- Fondazione

48 Sao Tomé and Principe

- International Business Company

49 Seychellen

- International business company

50 Switzerland

- Foundation

51 Turks and Caicos

- Exempt Company

52 Tuvalu

- Provident Fund

53 United Arab Emirates

- Offshore Company

54 USA  State of Delaware
                State of Wyoming

- Limited Liability Company
- Limited Liability Company

55 US Virgin Islands

- Exempt Company

56 Uruguay

- Sociedad Anónima Financiera de Inversión

57 Vanuatu

- Exempt Company

58 Vanuatu

- International company