D'Marshallinselen ugeholl wirtschaftlech Substanz Reglementer applicabel vum 1. Januar 2019. Allerdéngs ass et interessant ze notéieren, datt:
- et gëllt strikt fir relevant Aktivitéiten (Verdeelung an Service Zentrum Affär, Finanzéierung a Leasinggeschäft, Haaptsëtz Affär, Holding Betrib, intellektuell Propriétéit Affär, Schëffer Affär, Bankgeschäft, an Versécherungsgeschäft)
- holding company business is defined as pure equity holding company
- a pure equity holding company is subject to a reduced economic substance test
- the entities must provide the relevant information if requested by the Registrar
- it seems to apply to Master Series LLC only (and not each Series)
- an entity does not have to satisfy the economic substance requirement if the entity can claim tax residence elsewhere.