Het nieuwe belastingparadijs: De Verenigde Staten

Wie zijn vermogen wil verbergen voor de belastingdienst denkt waarschijnlijk aan Zwitserland of meer exotische bestemmingen als de Kaaimaneilanden, Bahama’s en Britse Maagdeneilanden. Maar klopt dat nog wel? Bloomberg schrijft dat de Verenigde Staten door steeds meer banken en financieel adviseurs ontdekt wordt als de meest veilige en discrete plek om vermogen te verstoppen. Sommigen spreken zelfs van het nieuwe Zwitserland.

Het is bijzonder dat uitgerekend de Verenigde Staten zich ontwikkelt tot een vluchthaven voor het grote geld, omdat het land de afgelopen jaren juist het voortouw nam in de jacht op verborgen vermogens en het Zwitserse bankgeheim.

FATCA

Zo introduceerde de VS in 2010 een wet genaamd FATCA (Foreign Account Tax Compliance Act) die financiële instellingen verplichtte het vermogen van Amerikaanse burgers aan te geven bij de belastingdienst. In 2013 werd deze belastingwet ook door Zwitserland ondertekend.

Geïnspireerd door de FATCA kwam de Organisatie voor Economische Samenwerking en Ontwikkeling (OESO) later zelfs met nieuwe richtlijnen, die het nog moeilijk maakten belasting te ontduiken. Sinds 2014 hebben 97 landen deze richtlijnen overgenomen. Slechts een handjevol landen weigerde deze richtlijnen toe te passen, zoals Bahrein, Naura, Vanuatu en …. de Verenigde Staten.

“Ik heb veel respect voor de regering van Obama, omdat we zonder hun initiatief niet tot deze richtlijnen waren gekomen. Maar aan de andere kant, het is nu de tijd voor de VS om de informatie te geven die de Europeanen al hebben doorgegeven aan de VS”, zo verklaarde Sven Giegold van de Duitse Groene partij in het Europees Parlement.

Belastingparadijs

tax-haven-usDe Verenigde Staten, die de jacht op verborgen spaartegoeden openden, weigeren nu zelf de gegevens van zeer vermogende mensen openbaar te maken. Als gevolg daarvan vluchten de superrijken van deze wereld nu massaal naar de VS, waar ze geholpen worden door financiële instellingen die zich gevestigd hebben in staten als Nevada, Wyoming en South Dakota.

Zo opende de eeuwenoude bank Rothschild een trustkantoor in de stad Reno, dat gelegen is in de staat Nevada. Het kantoor van Rothschild ligt slechts een paar straten verwijderd van de grote casino’s als Harrah’s en Eldorado in een weinig opvallend gebouw, maar vermogende mensen van over de hele wereld weten het adres al te vinden. Vermogen dat eerst geparkeerd werd op de Bahama’s, Bermuda of een ander belastingparadijs stroomt met miljarden tegelijk naar de Verenigde Staten.

Zwitserland

Bloomberg schrijft dat zelfs Zwitserse banken vermogen zien wegstromen. In Zwitserland ligt naar schatting $1,9 biljoen aan vermogen dat een buitenlandse eigenaar heeft, maar dat niet als vermogen wordt opgegeven in het land waar de eigenaar woont.

Zwitserland staat al decennia lang bekend als dé plek om vermogens te parkeren, omdat daar niet moeilijk werd gedaan over het bankgeheim. Maar de tijden veranderen, want in 2007 maakte een bankier van UBS bekend dat zijn bank Amerikaanse klanten hielp belasting te ontduiken. Meer dan 80 Zwitserse banken betaalden uiteindelijk een totaalbedrag van $5 miljard aan boetes aan de Amerikaanse overheid. In 2015 brokkelde het Zwitserse bankgeheim verder af, toen de Alpenstaat een akkoord bereikte met de EU over automatische uitwisseling van financiële gegevens.

“Grootste vluchthaven is de VS”

Financieel adviseurs zien de huidige situatie als een mooie kans om vermogen aan te trekken van particulieren die weg willen uit andere belastingparadijzen. Het feit dat de VS niet meedoet aan de richtlijnen van de OESO met betrekking tot het delen van financiële gegevens is een belangrijke groeimarkt gebleken voor Amerikaanse financiële instellingen, zo concludeert Ray Grenier, directeur van het in Boston gevestigde financieel adviesbureau Bolton Global Capital. Zijn bedrijf zag een instroom van nieuwe vermogen afkomstig van Europese banken, in het bijzonder uit Zwitserland.

“De nieuwe richtlijnen van de OESO waren het begin van de exodus”, zo verklaarde Grenier in een interview.

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