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Practical-International-Banking-Guide © 2008-2015 Q Wealth Limited – All rights reserved This guide contains confidential proprietary information and is not designed for the general public. It is produced exclusively for paid-up members of The Q Wealth Report for their exclusive personal and private knowledge, and under their own responsibility. Information published by the press such as this guide should not be regarded as a substitute for taking appropriate advice on your personal situation from a knowledgeable and licensed professional. Using or disseminating this information for any other purpose other than for what it is intended is a breach of copyright which may be subject to criminal and civil penalties, including imprisonment. Q Wealth Communications Office: +44 20 3384 1993 UK and Rest of World [email protected] Q Wealth Limited Leading Publishers of Practical Freedom, Wealth and Privacy Information Mailing Address: Q Wealth Limited SwissPost N-56489 Zürcherstrasse 161 CH-8010 Zürich Switzerland Free Offshore Banking Consultancy Service for Q Wealth members To take advantage of this service offering professional offshore banking and incorporation advice, please use the form in appendix C of this guide and send it to: [email protected] A representative of Peter Macfarlane & Associates will get back to you promptly. IMPORTANT REMINDER This guide is not intended as a replacement for professional advice. Whilst every effort has been made to ensure the accuracy of the information contained herein, by nature it is a general introduction to a complex topic and should under no circumstances be construed as legal, financial or tax advice. The publishers are not able to accept responsibility for any losses incurred due to acting on the information contained within this report. International investing carries significant risks which may not be the same as those in your country of residence or citizenship. For any personal advice you may need, please be sure to consult with reputable professionals who are suitably qualified. Contents Welcome to my Offshore World 5 Where and What is Offshore? 9 Why Go Offshore? 11 Is it Legal? 14 Bank Secrecy and Reporting Requirements 15 Getting Started Offshore 18 A Special Note for US Citizens and Residents 19 A Special Note for EU Citizens and Residents 25 Do You Need a Trust, Corporation or Foundation? 28 Do You Need an Intermediary to open an Offshore Account? 29 How Q Wealth Can Help You 30 Choosing the Right Bank for Your Offshore Account 31 Understanding the Products on Offer 36 Opening Your Offshore Account 40 Operating Your Offshore Account 42 Appendix A: EU Savings Tax Directive, Table of Jurisdictions 44 Appendix B: Q Wealth Recommended Banks 47 Appendix C: Q Wealth’s Free Bank Referral Service 58 Personal Account Application Form 59 Welcome to my Offshore World: from the desk of Peter Macfarlane The Practical Offshore Banking Guide is now in its eighth year, and we are approaching the twentieth year that I have been writing specifically on offshore banking matters for Q Wealth readers. The changes we have seen, even since I last edited this guide in December 2013, are startling. During 2014 we saw FATCA really starting to bite. If you are a new reader who is not yet familiar with FATCA, it is briefly explained later in this guide. The startling reality of several bank we have regularly dealt with for years, is that they have found themselves completely cut off from the global banking system, unable to receive wire transfers in any currency (not just dollars). This is not the direct result of any law, but simply of ‘policy decisions’ by big global clearing banks, who are under pressure from their respective governments and ultimately from Uncle Sam. Last summer, such a policy decision to withdraw from the “Money Service Business” market by Barclays Bank in London saw Somalia basically cut off from its lifeline of remittances from Somalis abroad, since the licensed money transfer businesses specializing in Somalia were no longer able to transfer funds through the banking system. This would naturally have caused genuine hardship, as well as forcing people to use illegal, unlicensed money transfer services. In the end, political pressure was brought to bear and Barclays relented. There’s a very close parallel, however, between these two cases. The offshore banking sector is also considered “risky” and many banks in the offshore world are in the same position as the Somali remittance businesses. The difference is that nobody is going to stand up and apply political pressure to help them keep their correspondent accounts. On the contrary: recent scandals involving HSBC , FBME, Caledonian Bank and Banca Privada d’Andorra, to name just a few, have seen the populist press “exposing” the private information of account holders who are assumed guilty until proven innocent. The offshore sector is therefore also becoming polarized: the dirty money will head closer to the fringes of illegality and unlicensed or non-compliant financial institutions; whereas the clean money is increasingly forced to ‘hide in plain sight’. Whilst we certainly don’t want to dwell on dirty money here, there are still a few people out there who have hidden, undeclared accounts (often set up one or more generations back) and I would urge them to regularize them urgently. Don’t just sit there and wait for the inevitable to happen. There are some pretty painless ways to make things better it if you take good professional advice. A few years ago at our firm we saw Americans trying to regularize their situations: now it is the turn of Europeans. And, in the interests of pure entertainment, frankly Q Wealth readers always have a fascination for the slightly seedier side of things: at conferences everybody wants to know where to find those non- compliant institutions. My take on this? There’s a very high probability that non-compliant institutions will simply steal your money sooner or later. If you want to take on the system and win, you might be better off seeking out non-compliant bankers within compliant institutions! I will say no more. Anyway, getting back to the polarization, I’ve borne in mind on my travels during the past eighteen months, during which I’ve visited many new banks. I’ve been looking for banks that don’t look, smell or feel offshore, but offer the kind of discreet international private banking services readers want. I’ve also, by popular demand, been looking for modern, forward thinking offshore banks that will take on the business of our younger readers. These people may not have much net worth yet but are tomorrow’s successful internet and trading entrepreneurs. They want to do it right and build their fortunes offshore from the beginning, rather than trying to extricate themselves from tax nets later. They need banks that open accounts with low deposits, are happy to carry out commercial payment and e-commerce type transactions, and have first class IT and internet banking infrastructure. I’ve found a few new banks in each category. In an ironic turn, the offshore banking market is definitely hotting up – some banks have now already made their FATCA policy decisions and are once again keen to attract even US citizens, something unthinkable just a year ago. However, they are trying to be more discreet and low profile than ever. While this discretion clearly benefits the banks and their clients, it presents me with something of a dilemma. Many of the best offshore banks I deal with refuse flat out to have their names published in a manual like this one - even though it circulates to a selective, limited audience. In spite of this I’ve done my best and actually succeeded in substantially expanding our listing of banks this year. However, more than ever before, I would urge readers to “read between the lines” and make use of the free contact form at the end of this guide. There are things we can say in private emails that we simply cannot put in print. “Ultimately, what you choose to do with your money will have a lot more influence on government than how you vote! That’s not how it should be, but it’s the reality.” Peter Macfarlane So how do I see offshore banking in 2015-2016? A lot of pundits are saying that private offshore banking is dead. Well, maybe that’s what they want you to believe, but nothing could be further from the truth. There has certainly been a crackdown around the world on tax evasion. But offshore banking is not about tax evasion. There are plenty of ways to reduce your tax bill legally using offshore structures, though the precise details depend a lot on your citizenship and residence. You’ll find plenty of information on this in The Q Wealth Report, as well as contact information for many honest and reputable specialists who can help you through this maze. A decade and a half ago when I started writing about offshore banking, times were good and one of the main motivations for going offshore was, indeed, reducing taxes. These days, with the world economy in chaos, taxes are a relatively minor part of the problem. For example, we have already seen governments in the European Union such as Hungary and France seizing retirement funds in order to service government debt. Despite what the mainstream media would have you believe, in 2015 we are not out of crisis at all – we are deeper into it than ever. The evidence is all around you if you open your eyes to it. Is there any good news for 2015? Yes, absolutely. Americans and Europeans still can – and in my opinion should, though time is running out – open offshore structures and bank accounts.
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