Switzerland: Zeitschrift für europäische und internationale Steuer - und Wirtschaftsberatung

Last Updated: 22 March 2017
Article by Bär & Karrer

Most Read Contributor in Switzerland, August 2017

Internationale Organisationen

BEPS-Umsetzung: Der aktuelle Stand auf EU-Ebene

Die maltesische EU-Ratspräsidentschaft hat am 6.2. 2017 die neueste Roadmap" des Rates zur weiteren Umsetzung des BEPS-Aktionsplans auf EU-Ebene veröffentlicht. Dieser Beitrag gibt einen Überblick über die Agenda der kommenden Monate.

A. Kurzfristige Ziele

Hybride Gestaltungen

Die Anti-Tax-Avoidance-Richtlinie (ATAD") zielt unter anderem darauf ab, steuermindernde Effekte zu unterbinden, die sich aus der unterschiedlichen steuerlichen Behandlung von Rechtsträgern oder Finanzinstrumenten in zwei oder mehr EU-Mitgliedstaaten ergeben. Hybride Gestaltungen mit Drittstaaten werden von der ATAD in ihrer ursprünglichen Form nicht erfasst. Die maltesische EU-Ratspräsidentschaft hat sich zum Ziel gesetzt, diese Lücke zu schließen.

Einen Vorschlag zur Änderung der ATAD bezüglich hybrider Gestaltungen mit Drittstaaten hatte die Kommission bereits im Oktober 2016 vorgelegt. Mehrere EUMitgliedstaaten hatten diesem Vorschlag zunächst nicht zugestimmt. Der Ecofin-Rat konnte darüber jedoch inzwischen Einigung erzielen (Sitzung vom 21.2.2017). Sofern das Parlament und der Rat dem Beschluss zustimmen, müssen die Regelungen der geänderten Richtlinie überwiegend bis 31.12.2019 in nationales Recht umgesetzt werden — ein Jahr später als ursprünglich vorgesehen.

Streitbeilegungsverfahren innerhalb der EU Abkommensrechtliche Differenzen zwischen Finanzbehörden verschiedener Länder sind ein wesentliches Hindernis für Unternehmen, die grenzüberschreitend tätig sind. Nach Angaben der Kommission gibt es derzeit rund 900 Doppelbesteuerungsstreitigkeiten in der EU (Streitwert: ca. 10,5 Mrd. €). Unter slowakischer EU-Ratspräsidentschaft hatten bereits Ende 2016 Beratungen über die Verbesserung des Systems zur Beilegung von Streitigkeiten im Bereich der Doppelbesteuerung in der EU stattgefunden. Unter anderem sollen künftig eindeutige Fristen für die Erzielung einer Einigung gelten, außerdem wird ein Zwang zur verbindlichen Einigung angestrebt, damit Verhandlungen nicht mehr wie bisher vom guten Willen der Streitparteien abhängen. Die maltesische EU-Ratspräsidentschaft sieht in der Verbesserung der Streitbeilegungsverfahren ein besonders wichtiges Instrument zur Gewährleistung einer effizienten Besteuerung und plant hierzu eine Einigung bis Juni 2017.

Gemeinsame schwarze Liste der EU Die Kommission arbeitet seit Anfang 2016 an einer ersten gemeinsamen schwarzen Liste über Steueroasen. Sie verspricht sich davon deutlich mehr Gewicht als von den nationalen Listen dieser Art. Auf vorläufige Listen-Kriterien hatten sich die EU-Finanzminister bereits Ende 2016 einigen können (ua Nichtbeachtung von Transparenz- Standards, Gewährung selektiver Steuervergünstigungen). Noch offen war zuletzt, ob ein Steuersatz bei oder nahe Null ein Kriterium für die Definition einer Steueroase sein kann. Insbesondere Großbritannien lehnt dies ab. Die Beratungen über diese und weitere Fragen will die maltesische EU-Ratspräsidentschaft weiter vorantreiben. Die EU wird in den nächsten Monaten außerdem in den Dialog mit potenziellen Listen-Kandidaten treten. Rund 90 Drittländer wurden angeblich Ende Januar angeschrieben und über die Initiative informiert. Die gemeinsame schwarze Liste der EU soll erstmals Ende 2017 veröffentlicht werden.

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