Switzerland: Compliance-Herausforderungen Bei Strukturen Zum Halten Von Vermögenswerten

Last Updated: 8 February 2018
Article by Alexandre Von Heeren

Die Gesetzgebung, vorwiegend der US Foreign Account Tax Compliance Act (FATCA) und der OECD-Standard für den automatischen Informationsaus-tausch (CRS) sowie das örtliche Recht, welches sich direkt oder indirekt auf diese Gesetze bezieht (z.B. Sorgfaltspflichten, Anforderungen hinsichtlich Buchhaltung und Berichterstattung etc.), stellen zusätzliche Herausforde-rungen für Finanzintermediäre und – noch viel wichtiger – deren Kunden dar. Dies kommt umso mehr zur Geltung, wenn Vermögensstrukturen wie etwa Trusts, Stiftungen, Kapital- oder Personengesellschaften, Fonds usw. genutzt werden. Die Regeln hinsichtlich der Offenlegung sind über die Jahre hinweg allgegenwärtig geworden.

 Vermögensstrukturen und deren Verwendungszwecke wurden in den Medien oftmals nicht ganz richtig dargestellt. So ist der falsche Eindruck entstanden, dass diese Rechtsformen primär dem Missbrauch dienen und für illegale Zwecke genutzt werden. Die Wahrheit sieht jedoch oft anders aus. Tatsächlich erfolgt die Gründung einer Vermögensstruktur in den meisten Fällen aus zivilrechtlichen Gründen und nicht aus steuerlichen oder Vertraulichkeitsgründen. Landesübergreifendes Vermögen und erst recht die Erbfolge stellen viele Herausforderungen dar, auf die diese Rechtsträger die richtigen Antworten bieten können. Mittels solcher Rechtsträger ist es oft möglich die Grenzen klassischer zivilrechtlicher Instrumente wie etwa Schenkungen, Testamente, Erbschafts- und Eheverträge, Bürgschaften und andere Sicherheitsverträge zu überwinden. Strukturen werden in diesem Rahmen seit mehreren hundert Jahren erstellt und es besteht kein Grund zur Annahme, dass sich dies zukünftig ändern wird.

Im Gegensatz zur Schweiz verfolgen die anderen Finanzzentren als unsere grössten Rivalen" fast ausnahmslos eine harmonisierte Strategie, welche Banken, Vermögens-verwaltung und Strukturierungsdienstleistungen umfasst. Der Umgang mit solchen Rechtsformen, die im Rahmen örtlicher Gesetze gegründet werden, ist in diesen Ländern natürlicher als in der Schweiz. Dies stellt einen deutlichen Wettbewerbsnachteil dar, da es nahezu keine Schweizer Alternative zu ausländischen Strukturen gibt, möglicherweise mit Ausnahme der Schweizer Trustees. In der Tat gehört beinahe ein Viertel der bei Schweizer Banken hinterlegten Vermögen solchen Rechtsformen. Dies sollte Grund genug sein, den diversen Problemen hinsichtlich des Regelwerks und der Compliance zusätzliche Aufmerksamkeit zu schenken, um sicherzustellen, dass die Strukturen ordnungsgemäss genutzt werden.

Wie Mandaris bei der Compliance in Bezug auf Vermögenstrukturen behilflich sein kann

Mandaris hat sich auf den Bereich der Beratung und Verwaltung von landesübergrei-fenden Strukturen spezialisiert. Der Umgang mit Herausforderungen in Bezug auf solche Strukturen steht bei den erfahrenen Spezialisten von Mandaris an der Tagesordnung. Daher ist Mandaris gut darauf vorbereitet, Ihnen in den folgenden Bereichen zur Seite zu stehen, wenngleich diese Liste auch noch längst nicht alle möglichen Herausforde-rungen beinhaltet:

  • Qualifizierung von Rechtsträgern und verwandten Personen gemäss CRS und FATCA und den anwendbaren örtlichen Gesetzen, Dokumentation des Steuerwohnsitzes auf Selbstzertifizierungsformularen und Einreichung von FATCA-Formularen sowie Implementierung der Berichterstattungsprozedur
  • Analyse des Steuersitzes von Vermögensstrukturen und der Folgen, welche die täg-liche Verwaltung darauf haben kann (z.B. Vermögensverwaltung, Zusammensetzung der Organe usw.)
  • Prüfen, ob die Beziehungen zwischen wirtschaftlich Berechtigtem, Kunden, Rechtsträger usw. richtig verwaltet werden, auch in Bezug auf Besprechungen, Anweisungen, Verträge und andere Formulare oder Erklärungen
  • Auswertung der Compliance und der Due Diligence Dokumentation, um zu vermei-den, dass ein Übermass an Dokumentation eine Bank oder einen Vermögensverwal-ter unmittelbar haftbar machen, z.B. auf Grundlage der Regeln zu constructive Trustees
  • Identifizierung des schmalen Grads zwischen vorbehaltenen Verfügungsgewalten und Scheinstrukturen
  • Compliance mit den verpflichtenden Buchhaltungsregeln und erforderlichen Buchhaltungsprinzipien, um eine ungewollte Offenlegung oder Steuerfolgen zu vermeiden und eine effiziente Berichterstattung gemäss CRS und FATCA zu gewähr-leisten
  • Prüfung der direkten und indirekten Ausschüttungen und Zahlungen auf nachteilige Folgen (steuerlich und anderweitig)
  • Sicherstellen, dass die Due Diligence Dokumentation mehrerer involvierter Dienst-leister konsistent ist
  • Obwohl die oben genannten Herausforderungen auf separaten landesübergreifenden und örtlichen Gesetzgebungen beruhen, die sich auf den ersten Blick oftmals nicht aufeinander zu beziehen scheinen, sind deren Folgen oft verknüpft. Die unverfälschte Verwaltung von Vermögensstrukturen macht den Unterschied zwischen illegalen und legalen Strukturen aus.

Neben diesen Dienstleistungen, die sich spezifisch auf FATCA/CRS beziehen, kann Ihnen Mandaris auch in allen Belangen zur Seite stehen, die sich auf die Anmeldeverfahren bei Finanzmarktaufsichtsbehörden, den Entwurf und die Implementierung von Compliance Richtlinien, Formulare und Dokumente oder andere Dienstleistungsverträge sowie auf das Outsourcing bestimmter Compliance-Funktionen beziehen.

März 2017

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