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Länderreport 664 RIW 10/2017 Lnderreporte tionierung von Fehlverhalten ist dann die nchste und wich- einhergehend auch bei der (Wahrnehmung der) Unabhn- tigste Stufe der Umsetzung des Verhaltenskodex. Hierbei gigkeit der Gerichte. wird der Unternehmensleitung grundstzlich ein hohes En- Die tschechische Wirtschaft entwickelt sich von einer „ver- gagement abverlangt, wobei bei der Beurteilung der Anfor- lngerten Werkbank“ zu einer Volkswirtschaft, die selbst derungen der Grundsatz der Verhltnismßigkeit Anwen- Waren und Dienstleistungen am europischen Binnenmarkt dung finden und die Grße des Unternehmens bei den zu er- sowie auch immer fters an den Weltmrkten platzieren wartenden Anstrengungen ebenfalls Bercksichtigung fin- kann. den muss. Im Hinblick auf die bereits wieder steigenden Zinsen (unter: Es kann daher zusammengefasst werden, dass die Strafbar- https://www.finance.cz/485846–sazby-hypotek.rostou) so- keit juristischer Personen durchaus Herausforderungen an wie den teilweise sicherlich schon etwas berhitzten Immo- das Compliance-Management der Unternehmen stellt. Diese bilienmarkt darf man aber gespannt sein, ber welche wirt- knnen aber aller Voraussicht nach durch die sorgfltige An- schaftlichen Entwicklungen dann im nchsten Lnderreport wendung der bereits geltenden Compliance-Prinzipien gut zu berichten sein wird. Noch spannender wird aber die Frage bewltigt werden. Nachlssigkeiten in dieser Hinsicht kn- sein, welche Regierung nach den Wahlen ins Amt kommt nen aber durch die Strafbarkeit juristischer Personen noch und ber welche neuen rechtspolitischen Akzente dann im schwerwiegendere Folgen fr die Unternehmen nach sich nchsten Jahr zu berichten sein wird. ziehen als ohnehin schon im Rahmen der gewhnlichen Un- ternehmenshaftung. Sven Hbel, LL.M. Studium der Rechtswissenschaft in Regens- VI. Wirtschaftliche Bewertung und Ausblick burg und Prag, Referendariat in Berlin, Die Wirtschaftskrise scheint mit dem Schritt der Normali- LL.M.-Studium an der Central European Uni- sierung der Whrungspolitik nun endgltig berwunden. versity Budapest. Seit 2013 leitet er die deutschsprachige Abteilung der mittel- und Grundstzlich gibt auch die Entwicklung aus rechtspoliti- osteuropischen Anwaltskanzlei PETERKA scher Sicht Anlass zur Zuversicht und Selbstbewusstsein. & PARTNERS und betreut deutsche sowie sterreichische Man- Nicht nur bei der Verfahrensdauer, sondern auch bei der Mo- danten bei ihren Rechtsangelegenheiten in Tschechien. Ein wei- dernitt des Gerichtswesens bescheinigt das EU-Justizbaro- terer Ttigkeitsschwerpunkt liegt in der Koordinierung lnder- meter der Tschechischen Republik Fortschritte und verortet bergreifender Projekte und Investitionen deutschsprachiger das tschechische Justizwesen im ersten Drittel der Mitglied- Unternehmen in der Region Mittel- und Osteuropa einschließ- staaten. Verbesserungsbedarf gibt es nach wie vor beim f- lich Russland. fentlichen Vertrauen in die tschechische Justiz und damit Dr. Will Dendorfer, Steuerberater/Certified Public Accountant, Kln Lnderreport USA I. Rechtspolitischer Hintergrund fr die Wurde in einem solchen Fall z.B. die Abgabe von Steuerer- Besteuerung in den US-Bundesstaaten klrungen aus Unwissenheit ber die Steuerpflicht unterlas- sen, besteht das Risiko, dass der betroffene US-Bundesstaat Beim Engagement deutscher Unternehmen und deutscher (und ggf. die betroffene Gebietskrperschaft) im Fall der Immobilieninvestoren in den USA knnen neben den US- Aufdeckung mangels des Anlaufs der Festsetzungsverjh- Bundessteuern auch die Steuern auf der Ebene der US-Bun- rung die entgangenen Steuern sowie Bußgelder (ggf. sogar desstaaten bzw. der US-Gebietskrperschaften greifen. Da- Strafzuschlge) und Nachzahlungszinsen nachfordert. Um- raus knnen sich zustzliche steuerliche Hrden ergeben, gekehrt ist es mglich, dass vom Steuerpflichtigen be- die von den Steuerpflichtigen und ihren Beratern zu ber- stimmte US-bundesstaatliche bzw. lokale Steueroptimierun- winden sind. Diese Problematik und ihre steuerplanerischen gen verpasst wurden, da diese nur bei rechtzeitiger Abgabe Lsungsanstze sind Gegenstand dieses Fachbeitrags. der entsprechenden Steuererklrungen geltend gemacht werden knnen. Die Doppelbesteuerungsabkommen zwischen Deutschland In den USA ist die Steuerhoheit auf Bund, Bundesstaaten und den USA auf dem Gebiet der Ertragsteuern und der Ver- und Gemeinden bzw. Landkreise aufgeteilt. Somit knnen mgensteuern (DBA D/USA) sowie auf dem Gebiet der Erb- Steuern sowohl beim Bund (Federal Taxes) als auch bei den schaft- und Schenkungsteuern (DBA-E D/USA) sind auf das Bundesstaaten (State Taxes) und ggf. auf der lokalen Ebene Steuerrecht der US-Bundesstaaten bzw. der US-Gebietskr- der Stdte und Gemeinden (Municipal Taxes) kumulativ an- perschaften nicht anwendbar (s. Art. 2 Abs. 1 Buchst. a des je- fallen. Die auf Seite 665 folgende Tabelle (Tabelle 1) soll ei- weiligen DBA). So kann es z.B. sein, dass trotz der Befreiung nen berblick ber ausgewhlte Steuerarten dieser drei Ebe- von der US-Bundessteuerpflicht mangels der Erfllung des nen bieten. Tatbestands der Betriebssttte i.S.d. Art. 5 DBA D/USA eine Ertragsteuerpflicht nach dem Recht desjenigen US-Bundes- Fr Zwecke der Abgrenzung sei erwhnt, dass hierin die staats vorliegt, in dem die Geschftsttigkeit ausgebt wird. sog. Franchise Taxes (Konzessionsabgaben) bei den Corpo- 1 / 8 Lnderreporte 10/2017 RIW 665 Tabelle 1: bersicht zu ausgewhlten US-Steuerarten Ertragsabhngig Ertragsunabhngig Steuern des Bundes (Fe- Einkommensteuer (Federal individual income tax) Nachlaß- u. Schenkungsteuer (Federal) deral Taxes) Krperschaftsteuer (Federal corporate income tax) Konsumsteuern – z.B. auf Tabak, Kraftstoffe (Federal excise taxes) Sozialversicherungsabgaben – Renten-, Alterskran- ken- u. Arbeitslosenversicherung (Federal social secu- rity taxes) Steuern der Bundesstaa- Einkommensteuer (State individual income tax) Umsatzabhngige Steuern (z.B. commercial activity ten (State Taxes) tax, franchise tax, business and occupation tax) Krperschaftsteuer (State corporate income or fran- Gewerbekapitalsteuern (z.B. state corporate license, chise tax) net worth, business privilege taxes) Sozialversicherungsabgaben – hier nur Arbeitslosen- Erbschaft- u. Schenkungsteuer (State estate, inheritan- u. Unfallversicherung (State social security taxes) ce or death tax & gift tax) Konsumsteuern – z.B. auf Tabak, Kraftstoffe (State excise taxes) Umsatz- u. Verbrauchsteuern (Sales & use tax) Grundsteuer (State property tax) Grunderwerbsteuer (State real estate transfer tax) rate Income Taxes erfasst werden, soweit sie vom Ertrag ab- Gesellschaften (z.B. Corporations) wieder. Die mit „N/A“ hngig sind. Bei den Bundesstaaten, die eine ertragsabhn- gekennzeichneten beiden Bundesstaaten South Dakota und gige Franchise Tax erheben, wird diese im Rahmen der bun- Wyoming erheben keine Krperschaftsteuer. Die Steuer- desstaatlichen Corporate Income Tax (Krperschaftsteuer) stze der brigen Bundesstaaten bewegen sich zwischen 3 % behandelt. Die Steuern des (Federal) District of Columbia (North Carolina) und 12 % (Iowa). (D.C.) werden vereinfachend bei den Bundesstaatensteuern Nevada, Ohio, Texas und Washington erheben eine Gross behandelt. Die Steuern auf der lokalen Ebene (wie z.B. die Receipts Tax, d.h. eine Umsatz- oder Rohgewinnabhngige Ertragsteuern der Großstdte New York City, Los Angeles, Steuer. Als Bemessungsgrundlage dient dabei nicht der etc.) werden hierin nicht behandelt. Im brigen beschrnkt Reingewinn, sondern eine je nach Bundesstaat definierte sich dieser Beitrag auf die Ertragsteuern sowie die Erb- Rohgewinngrße (z.B. Umsatz abzglich Wareneinsatz). schaft- und Schenkungsteuern und der damit zusammenhn- genden Grundlagen. b) Steuerliche Einordnung von Gesellschaften Alle US-Bundesstaaten bis auf Texas und Tennessee erken- II. Fr deutsches Investment relevante nen die auf der Bundesebene getroffene steuerliche Einord- Besteuerungsthemen der US-Bundesstaaten nung der Unternehmensrechtsformen an (zu den Rechtsfor- 1. Ertragsteuern (Income Taxes) men und ihrer US-bundessteuerlichen Einordnung vgl. Den- dorfer, in: Beck’sches Steuerberaterhandbuch 2017/2018, a) Ertragsteuererhebende Bundesstaaten und ihre Kapitel H./XXXVII: US-Steuerrecht, Rdnr. 935f.). Texas Spitzensteuerstze und Tennessee unterwerfen die Limited Liability Company Die Besteuerung in den US-Bundesstaaten ist – hnlich wie (LLC) generell der Besteuerung als Corporation, allerdings auf der Bundesebene – unterschiedlich, je nachdem, ob es mit der Ausnahme, dass Tennessee die von einer Corporati- sich beim Steuerpflichten um eine natrliche Person, eine on gehaltene Ein-Personen-LLC als „disregarded“ (steuer- Personengesellschaft (bzw. allgemein um ein steuerlich trans- lich nicht existent) behandelt, sofern sie auch fr US-bun- parentes Gebilde) oder eine Kapitalgesellschaft (bzw. allge- dessteuerliche Zwecke so eingeordnet wird. mein um ein steuerlich intransparentes Gebilde) handelt. c) Steuerpflicht Das zu versteuernde Einkommen natrlicher Personen wird nicht in allen Bundesstaaten der Steuer unterworfen, wie aus aa) Natrliche Personen der nachfolgenden Tabelle (Tabelle 2) auf Seite 666 hervor- Fr natrliche Personen ist nach den Einzelsteuergesetzen geht, die zugleich die Spitzensteuerstze der steuererheben- der US-Bundesstaaten i.d.R. der Wohnsitz (Residency), den Bundesstaaten enthlt. ggf. kombiniert mit der Absicht, dauerhaft zu verweilen Die mit „N/A“ gekennzeichneten sieben Bundesstaaten (Domicile) bestimmend fr die Begrndung der unbe- Alaska, Florida, Nevada, South Dakota, Texas, Washington schrnkten Einkommensteuerpflicht
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