Legitimate ways of withdrawing funds from a legal entity using a controlled sole proprietorship.

Most often, dividends are used for legal cash-out, which can be paid no more than once a quarter. But this is unprofitable because of the personal income tax rate of 13 and 15%. At the same time, there are more profitable ways to withdraw funds.

The first – services for the management of the company on the part of its registered founder IE on the simplified taxation system. A legal entity has the right to delegate the exercise of the powers of its executive body to the sole proprietor-manager. In addition to the contract, it is necessary within seven days to submit an application for amendments to the Unified State Register of Legal Entities and notify the bank. The benefits are obvious: instead of personal income tax, the founder pays 6% simplified tax, and the LLC increases expenses, which reduces the taxable base. If tax benefit is the only goal of optimizers, the Federal Tax Service will prevent it in every possible way. As a result, after the audit you should expect additional personal income tax and insurance contributions, refusal to take into account in the company’s expenses remuneration of the manager and a fine of 50 to 100 thousand rubles. In order for this not to happen, it is necessary to prove that the company after such an agreement began to receive more profit. Also, it is not necessary to withdraw 30-40% of revenue through a sole proprietorship, and even 10% will not be a safe threshold. A sole proprietorship can provide legal, marketing, consulting services to a legal entity. They must be actually performed.

The second method is the transfer of intellectual property objects for use. After opening a sole proprietorship, the founder of the LLC re-registers the intellectual property object – the same trademark – with Rospatent. Then it is transferred for use to the company under a license agreement at market price. Instead of personal income tax, the founder again pays 6% under the simplified taxation system. The scheme has risks. Judicial practice shows that the actions of the participants may be recognized as concerted for the extraction of an unjustified tax benefit in the form of inclusion in the expenses of the LLC license fees for the use of the trademark. The Federal Tax Service has the right to prove that it is not actually used for commercial purposes. Therefore, in order to minimize risks, the market value of license payments should be determined. Confirm that the use of the trademark actually contributed to an increase in sales or services rendered and revenue, and therefore tax payments.

The third way of withdrawal of funds is the leasing of property by the IP to the company (of course, both are interrelated). This can be real estate, transportation, equipment. The benefits are similar to those indicated earlier. The rates should be at the level of the market average. If the Federal Tax Service finds out that the rental rate is understated by more than 20%, it will accuse of unjustified tax evasion on the grounds of interdependence. There is no point in underestimating, but you should not overestimate either. Another mistake is a deferred payment agreement. Payments under the agreement should be real and timely. It is desirable to documentally justify the lease of property instead of acquiring it as property.

The fourth is the provision of an interest-bearing loan by an IP to his company. Within the framework of the contract, the rate should correspond to the market rate. It is also necessary to justify the purpose of attracting borrowed funds. The funds must be received in the company’s account to confirm this fact with a bank statement.

The fifth method is the use of a controlled foreign company (CFC). It is not a tax resident of the Russian Federation, but its beneficiary is a resident. Individuals need to pay personal income tax on the profit of a CFC only when its amount exceeds 10 million rubles per year. Otherwise it is not necessary. Also exempt from taxation is the profit of active foreign companies, where the share of passive income is not more than 20% of the total amount. Passive income includes interest from loans, payments for the use of intellectual property, from the sale and lease of property, on transactions with financial instruments, etc.

The sixth way is the franchising tool. This is not just the provision of the intellectual property object for use. The right holder of a trademark (franchisor) represented by a sole proprietor under a concession agreement provides the partner-juridical entity with a scheme of doing business, its counterparties, internal corporate standards, advertising and marketing services. The Federal Tax Service may accuse the participants of being controlled and splitting the business. As proof of the authenticity of the scheme, it is necessary to show the success of the franchise practice with an increase in revenue.

Source: https://antifinrazvedka.club/zakonnye-sposoby-vyvoda-denezhnyh-sredstv-iz-yurlicza-s-ispolzovaniem-podkontrolnogo-ip/