Steueroasen

Steueroasen, also known as tax havens, are jurisdictions that offer foreign individuals and businesses minimal or no tax liability in a politically and economically stable environment. These locations typically feature laws that are favorable to foreign investors, such as secrecy provisions, low or no direct taxation on income or profits earned elsewhere, and a lack of exchange controls. The primary motivation for individuals and corporations to utilize tax havens is to reduce their overall tax burden legally.

The concept of tax havens is not new, but their prominence has grown with globalization and the increasing mobility of capital. Critics argue that tax havens facilitate tax evasion, money laundering, and illicit financial flows, thereby undermining public finances and fair competition in other countries. International organizations, including the OECD and the G20, have been working to combat the negative effects of tax havens through initiatives like the Base Erosion and Profit Shifting (BEPS) project, which aims to prevent companies from shifting profits to low-tax jurisdictions.

Jurisdictions are often designated as tax havens based on criteria such as their tax rates, level of financial transparency, and cooperation with international tax authorities. While some tax havens are small island nations, others are larger, well-established economies that offer competitive tax regimes. The debate surrounding tax havens involves balancing the economic benefits they can provide to a jurisdiction with the global concerns about tax avoidance and financial crime.