ARTICLE · 15 SEPTEMBER 2015

Diskretionäre Trusts Als Letztes Mittel Gegen Den AIA In Steuersachen?

MLL Meyerlustenberger Lachenal Froriep Ltd

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Der automatische Informationsaustausch (AIA) bezweckt den automatischen Austausch von Informationen über Finanzkonten zur Vermeidung von grenzüberschreitender Steuerhinterziehung.

SwitzerlandTax

MLL Meyerlustenberger Lachenal Froriep Ltd

Co-Authored by Christoph Schärer, PWC, Zürich

Der automatische Informationsaustausch (AIA) bezweckt den automatischen Austausch von Informationen über Finanzkonten zur Vermeidung von grenzüberschreitender Steuerhinterziehung. Der AIA ist umfassend und lückenlos, sodass dem Fiskus keine Informationen über Finanzkonten vorenthalten sind.

1. EINLEITUNG

Der Artikel geht der Frage nach, inwiefern diskretionäre Truststrukturen (discretionary Trusts) unter dem AIA geeignet sind, um Vermögenswerte und deren Einkünfte vor dem Fiskus versteckt zu halten.

2. RECHTLICHE GRUNDLAGEN

Rechtliche Grundlage des AIA ist das Übereinkommen der Mitgliedstaaten des Europarats und der OECD über die gegenseitige Amtshilfe in Steuersachen (Amtshilfeübereinkommen). Diesen multilateralen Staatsvertrag hat die Schweiz am 15. Oktober 2013 unterzeichnet, aber noch nicht ratifiziert; hierfür bedarf es noch der Genehmigung durch das Parlament. Dieser Staatsvertrag sieht drei

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