SolvedINTM180030 | Foreign entity classification for UK tax purposes: List of classifications of foreign entities for UK tax purposes
From HM Revenue & Customs · International Manual
This list is intended to provide HMRC officers and customers with a general view as to whether the members will be liable to UK tax on the profits, income or gains of the entities or only on any distributions made by the entities. INTM180040 however explains how our view of a specific entity may vary and how we would reach a definitive view.
| COUNTRY | - | - | - | - | |
|---|---|---|---|---|---|
| ANGUILLA | - | - | - | - | |
| - | - | Partnership | Transparent | Oct-91 | |
| - | LLC | Limited Liability Company | Opaque | Jan-08 | |
| ARGENTINA | - | - | - | - | |
| - | Srl | Sociedad de responsibilidad limitada | Opaque | Jun-58 | |
| ARMENIA | - | - | - | - | |
| - | LLC | Limited Liability Company | Opaque | May-06 | |
| AUSTRALIA | - | - | - | - | |
| - | LP | Limited Partnership | Transparent | Sep-07 | |
| - | - | Unit Trust | Transparent | Apr-07 | |
| AUSTRIA | - | - | - | - | |
| - | KG | Kommanditgesellschaft | Transparent | Aug-71 | |
| - | KEG | Kommand Erwerbsgesellschaft | Transparent | Nov-03 | |
| - | GmbH & Co KG | - | Transparent | May-02 | |
| - | GmbH | Gesellschaft mit Beschrankter Haftung | Opaque | Nov-05 | |
| - | AG | Aktiengesellschaft | Opaque | Nov-05 | |
| BELGIUM | - | - | - | - | |
| - | SPRL | Societe de privee a responsabilite limitee | Opaque | Aug-94 | |
| - | SNC | Societe en nom collectif | Transparent | May-92 | |
| - | SA | Societe Anonyme | Opaque | Nov-05 | |
| - | NV | Naamloze Vennootschap | Opaque | Nov-05 | |
| - | SCA | Societe en commanditaire par actions | Opaque | Nov-05 | |
| - | CVA | Commanditaire venootschap opaandelen | Opaque | Nov-05 | |
| BERMUDA | - | - | - | - | |
| - | LP | Limited partnership with legal personality | Transparent | Dec-07 | |
| BRAZIL | - | - | - | - | |
| - | Srl | Sociedad por quotas de responabilidade limitada | Opaque | Jan-77 | |
| - | FIP | Fundo de Investimento en participacoes | Transparent | Dec-07 | |
| BVI | - | - | - | - | |
| - | LP | Limited partnership | Transparent | Mar-09 | |
| CANADA | - | - | - | - | |
| - | Partnership and limited partnership | Transparent | Nov-05 | ||
| CAYMAN ISLANDS | - | - | - | - | |
| - | ELP | Exempted Limited Partnership | Transparent | June-15 | |
| - | LP | Limited partnership | Transparent | Nov-93 | |
| CHILE | - | - | - | - | |
| - | SRL | Sociedad de responsibilidad limitada | Transparent | Sep-03 | |
| CHINA | - | - | - | - | |
| - | WFOE | Wholly Foreign Owned Entity | Opaque | Oct-05 | |
| CZECH REPUBLIC | - | - | - | - | |
| - | as | Akciova spolecnost | Opaque | Nov-05 | |
| - | Sro | Spolecnost s rucenim omezenym | Opaque | Nov-05 | |
| DENMARK | - | - | - | - | |
| - | - | Danske Investingsforening | Opaque | Jan-09 | |
| EUROPEAN UNION | - | - | - | - | |
| - | SE | Societas Europeas | Opaque | Jul-05 | |
| FINLAND | - | - | - | - | |
| - | Ky | Kommandiittiyhtio | Transparent | May-91 | |
| - | Oy | Osakeyhtio | Opaque | Nov-05 | |
| - | Ab | Aktiebolag | Opaque | Nov-05 | |
| FRANCE | - | - | - | - | |
| - | GIE | Groupement d'Interet economique | Transparent | May-88 | |
| - | SNC | Societe en nom collectif | Transparent | Aug-00 | |
| - | SCI | Societe civile immobiliere | Opaque | Nov-05 | |
| - | SCEA | Societe civile exploitation agricole | Opaque | Feb-98 | |
| - | SCS | Societe en commandite simple | Transparent | Sep-97 | |
| - | SP | Societe en participation | Transparent | Jun-92 | |
| - | SARL | Societe a responsabilite limitee | Opaque | ||
| - | FCPR | Fonds Commun de Placement a risques | Transparent | Jan-97 | |
| - | SAS | Societe par Actions Simplifiee | Opaque | Apr-04 | |
| - | SA | Societe Anonyme | Opaque | Apr-04 | |
| - | GFA | Groupement Foncier d'Agricole | Opaque | May-01 | |
| - | SC | Societe Civile | Opaque | Nov-05 | |
| - | SCA | Societe en Commandite par action | Opaque | Nov-07 | |
| GERMANY | - | - | - | - | |
| - | - | Stille Gesellschaft | Opaque | Jun-98 | |
| - | KG | Kommandit Gesellschaft | Transparent | Feb-97 | |
| - | OHG | Offene Handelsgesellschaft | Transparent | Sep-96 | |
| - | GmbH | Gesellschaft mit Beschrankter Haftung | Opaque | Feb-97 | |
| - | GmbH & Co. KG | - | Transparent | Feb-97 | |
| - | GmbH & Co. KGaA | - | Opaque | Apr-08 | |
| - | GBR | Gesellschaft des Burgerlichen Rechts | Transparent | Apr-94 | |
| - | AG | Aktiengesellschaft | Opaque | Nov-05 | |
| GIBRALTAR | - | - | - | - | |
| - | LP | Limited Partnership | Transparent | Jan-09 | |
| GUERNSEY | - | - | - | - | |
| - | LP | Limited Partnership | Transparent | Jan-05 | |
| - | PCC | Protected Cell Company | Opaque | Nov-04 | |
| - | - | Open Ended Investment Company with Limited Liability | Opaque | Nov-04 | |
| HUNGARY | |||||
| - | Kft | Korlatolt felelossegu tarsasag | Opaque | Nov-05 | |
| - | Rt. | Reszvenytarsasag | Opaque | Nov-05 | |
| ICELAND | - | - | - | - |
| - | - | Hlutafelag | Opaque | Nov-05 |
| IRELAND | - | - | - | - |
| - | LP | Limited Partnership | Transparent | |
| - | - | Irish Investment Limited Partnership | Transparent | |
| - | CCF | Common Contractual Fund | Transparent | Jan-04 |
| - | UT | Unit Trust | Opaque | Aug-08 |
| ISLE OF MAN | - | - | - | - |
| - | LLC | Limited Liability Company | Opaque | Nov-08 |
| ITALY | - | - | - | - |
| - | SpA | Societa per Azioni | Opaque | Nov-05 |
| - | Srl | Societa a responsibilita Limitada | Opaque | Feb-08 |
| JAPAN | - | - | - | - |
| - | - | Goshi-Kaisha | Transparent | Feb-97 |
| - | - | Gomei Kaisha | Transparent | - |
| - | TK | Tokumei Kumiai | Transparent | Nov-05 |
| - | - | Kabushiki Kaisha | Opaque | Nov-05 |
| - | - | Yugen-Kaisha | Opaque | Nov-05 |
| JERSEY | - | - | - | - |
| - | LLP | Limited Liability Partnership | Opaque | Feb-01 |
| - | LP | Limited Partnership | Transparent | - |
| KAZAKHAKSTAN | - | - | - | - |
| - | LLP | Limited Liability Partnership | Opaque | Nov-06 |
| LIECHTENSTEIN | - | - | - | - |
| - | Anstalt | Opaque | Mar-04 | |
| LUXEMBOURG | - | - | - | - |
| - | SCA | Societe en commandite par-actions | Opaque | Jul-92 |
| - | FCP | Fonds commun de placement | Transparent | May-05 |
| - | SA | Societe anonyme | Opaque | Nov-05 |
| - | SARL | Societe a responsabilite limitee | Opaque | Nov-05 |
| - | SNC | Societe en Nom Collectif | Transparent | Feb-07 |
| - | SC | Societe Civile | Opaque | Dec-07 |
| - | SICAV | Societe d’investissement a capital variable | Opaque | Jul-08 |
| - | SCSp | Societe en commandite speciale | Transparent | Oct-17 |
| MALTA | - | - | - | - |
| - | SICAV | Societe d’investissement a capitale variable | Opaque | Jul-08 |
| - | ENC | En Nom Collectif | Transparent | Sep-07 |
| - | SC | Societe Civile | Opaque | Dec-07 |
| NETHERLANDS | - | - | - | - |
| - | VOF | Vennootschap Onder Firma | Transparent | Feb-95 |
| - | CV | Commanditaire Vennootschap (both "open" and "closed") | Transparent | Aug-00 |
| - | NV | Naamloze Vennootschap | Opaque | Oct-81 |
| - | BV | Besloten Vennootschap Met Beperkte Aansprakelijheid | Opaque | Oct-81 |
| - | - | Maatschap | Transparent | Oct-93 |
| - | - | Stichting | Transparent | Jul-05 |
| - | Coop BA | Cooperatie beperkte Aansprakelijheid | Transparent | Sep-08 |
| - | FGR | Besloten Fonds voor Gemene Rekening | Transparent | Jan-08 |
| - | - | Association | Opaque | Sep-17 |
| NEW CALEDONIA | - | - | - | - |
| - | SNC | Societe en nom collectif | Transparent | Jul-05 |
| NORWAY | - | - | - | - |
| - | AS | Alkjeselskap | Opaque | - |
| - | KS | Kommandittselkap | Transparent | Jan-81 |
| OMAN | - | - | - | - |
| - | LLC | Limited Liability Company | Opaque | Jun-08 |
| POLAND | - | - | - | - |
| - | SP.zo.o | Spolkaz ograniczonaodpowiedzialnoscia | Opaque | Mar-96 |
| PORTUGAL | - | - | - | - |
| - | Lda | Sociedade por quotas | Opaque | Apr-93 |
| - | SA | Sociedade Anonima | Opaque | Apr-93 |
| RUSSIA | - | - | - | - | |
| - | - | Joint Venture under "Decree No.49" | Opaque | Jan-93 | |
| - | LLC | Limited Liability Company | Opaque | Nov-03 | |
| SEYCHELLES | - | - | - | - | |
| - | LP | Limited Partnership | Transparent | Mar-09 | |
| SLOVAK REPUBLIC | - | - | - | - | |
| - | sro | Spolocnost's rucenim obmedzenim | Opaque | Nov-05 | |
| SOUTH AFRICA | - | - | - | - | |
| - | - | Close Corporation | Opaque | Nov-05 | |
| SPAIN | - | - | - | - | |
| - | FCR | Fondo de Capital Riesgo | Transparent | Dec-08 | |
| - | SC | Sociedad Civila | Opaque | Dec-80 | |
| - | SA | Sociedad Anonima | Opaque | Nov-05 | |
| - | - | Comunidad de bienes | Transparent | Jun-01 | |
| - | SC | Sociedad Collectiva | Opaque | Jun-08 | |
| - | SCP | Sociedad Civil Professional | Transparent | Jun-08 | |
| - | SCS | Sociedad Commanditaria Simple | Transparent | Oct-07 | |
| - | UTE | Uniones Temporales de Empresas | Transparent | Jul-08 | |
| - | Srl | Sociedad de Responsabilidad Limitada | Opaque | Nov-05 | |
| SWEDEN | - | - | - | - | |
| - | AB | Aktiebolag | Opaque | Nov-05 | |
| - | KB | Kommanditbolag | Transparent | Oct-05 | |
| SWITZERLAND | - | - | - | - | |
| - | SS | Societe Simple | Transparent | Dec-90 | |
| - | GmbH | Gesellschaft mit beschrankter Haftung | Opaque | Nov-05 | |
| - | KG | Kommanditgesellschaft | Transparent | Sep-07 | |
| TURKEY | - | - | - | - | |
| - | AP | Attorney Partnership | Transparent | Apr-04 | |
| - | AS | Anonim Sirket | Opaque | Nov-05 | |
| - | Ltd/S | Limited Sirket | Opaque | Nov-05 | |
| USA | - | - | - | - | |
| - | - | Partnership set up under the Uniform Partnership Act | Transparent | Sep-83 | |
| - | - | Limited Partnership set up under the Uniform Limited Partnership Act | Transparent | Aug-00 | |
| - | LLC | Limited Liability Company Including New York LLC (Mar 09) | Opaque | Jun-97 | |
| - | LLP | Limited Liability Partnership | Transparent | Dec-99 | |
| - | S. Corp | S. Corporation | Opaque | Jul-05 | |
| - | REIT | Real estate Investment Trust | Opaque | Jun-07 | |
| - | LLLP | Limited liability limited partnership set up under the Revised Uniform Limited Partnership Act | Transparent | Aug-07 | |