Our valued sponsor

US Disregarded Entity LLC and EU

RealDude

Pro Member
Dec 30, 2021
1,024
501
83
West
Visit site
Has anyone here in the EU had success with their US Disregarded Entity LLC being recognized as a sole proprietorship by the IRS? In which country was that? Does anyone have experience with Germany or Poland (flat 19% PIT or even less)?
 
Last edited:
if you use google translate and go to the summary at the bottom - it seems saas may be subject to ip box
 
  • Like
Reactions: RealDude
if you use google translate and go to the summary at the bottom - it seems saas may be subject to ip box
Summary
Taking into account the position taken by the tax authorities, it should be assumed that, in principle, the preferential IP Box tax rate can be applied to income earned from the provision of services involving the provision of SaaS software, regardless of whether or not the agreement provides for the licensing of the software. It is worth remembering, however, that in order to obtain full legal and tax protection for the application of the IP Box relief, so that it is not later challenged by the tax authorities, it is necessary to obtain an individual tax interpretation - which is also emphasized by the Ministry of Finance in its tax explanations on IP Box.
 

Latest Threads