Malta-Lease: EU Kommission prüft

Die EU Kommission forderte am 8. März 2018 Klärung der vergünstigten Yacht-Leasing-Angebote in Malta und Zypern!

Es soll geprüft werden, ob der Kauf von Yachten über sogenannten Mietkäufe unzureichend besteuert werde. Nach dem Recht Maltas und Zyperns werde ein Mietkauf derzeit als Erbringung einer Vermietungs-Dienstleistung und nicht als Lieferung eines Gegenstands eingestuft. Dies führe dazu, dass zum Zeitpunkt, zu dem die Yacht letztlich gekauft werde, der volle Mehrwertsteuersatz nur auf einen Bruchteil des tatsächlichen Kaufpreises erhoben werde. Der übrige Betrag werde als Dienstleistung deutlich niedriger besteuert.

Achtung: Noch ist nichts entschieden, die aktuell geltenden Regelung sind nach wie vor in Kraft. Ich denke auch nicht, dass Malta sich seine Autonomie diesbezüglich nehmen lässt! Und bevor – das braucht Jahre – hier kein EU-Gericht entschieden hat, wird sich auch nichts ändern.

Es ist aber durchaus zu erwarten, dass es in weiterer Zukunft bzgl. der „pauschalen” Steuerermäßigung ohne Nachweis des Ortes der tatsächlichen Nutzung der Yacht zu Anpassungen kommt.

Der Eigner wird dann zumindest grob nachweisen müssen, dass die Yacht quotal nicht nur in EU-Häfen liegt, sondern auch anteilig Offshore, also jenseits der 12 sm Zone unterwegs ist.

Ansonsten gestalten wir bereits deutlich eine echte Dienstleistung und keinen Mietkauf!

Pressemitteilung der EU-Kommission:
European Commission – Press release:

Value-added tax on yachts: Commission opens infringement procedures against Cyprus, Greece and Malta
Brussels, 8 March 2018
The Commission decided today to send letters of formal notice to Cyprus, Greece and Malta for not levying the correct amount of Value-Added Tax (VAT) on the provision of yachts.
This issue can generate major distortions of competition and featured heavily in the coverage of last year’s ‘Paradise Papers’ leaks.
The Paradise Papers revealed widespread VAT evasion in the yacht sector, facilitated by national rules which do not comply with EU law. As well as the infringement procedures launched today by the Commission, the European Parliament has recently indicated that its new committee to follow up on the Paradise Papers would also look at this issue.
Pierre Moscovici, Commissioner for Economic and Financial Affairs, Taxation and Customs Union, said: “In order to achieve fair taxation we need to take action wherever necessary to combat VAT evasion. We cannot allow this type of favourable tax treatment granted to private boats, which also distorts competition in the maritime sector. Such practices violate EU law and must come to an end.”
Since the beginning of its mandate, the Juncker Commission has been at the forefront of European and international efforts to combat tax avoidance and tax evasion. When it comes to VAT, recent Commission initiatives seek to put in place a single EU VAT area which is less prone to fraud and to enhance cooperation between Member States. The problem of VAT fraud knows no borders and can only be solved effectively by a concerted, joint effort of Member States.
In detail, the infringement procedures launched today concern:
A reduced VAT base for the lease of yachts – a general VAT scheme provided by Cyprus, Greece and Malta.While current EU VAT rules allow Member States not to tax the supply of a service where the effective use and enjoyment of the product is outside the EU, they do not allow for a general flat-rate reduction without proof of the place of actual use. Malta, Cyprus and Greece have established guidelines according to which the larger the boat is, the less the lease is estimated to take place in EU waters, a rule which greatly reduces the applicable VAT rate.
The incorrect taxation in Cyprus and Malta of purchases of yachts by means of what is known as ‘lease-purchase’. The Cypriot and Maltese laws currently classify the leasing of a yacht as a supply of a service rather than a good. This results in VAT only being levied at the standard rate on a minor amount of the real cost price of the craft once the yacht has finally been bought, the rest being taxed as the supply of a service and at a greatly reduced rate.
The 3 Member States now have two months to respond to the arguments put forward by the Commission. If they do not act within those two months, the Commission may send a reasoned opinion to their authorities.