Special purpose entities

Definition

Special purpose entities (SPEs) are legal entities with minimal employment, physical presence, and production in the economy where they are established. They are created to obtain specific advantages offered by the host jurisdiction, are controlled by non-residents, and their transactions are almost entirely with non-residents.

Further information

References

• Special Purpose Entities: Guidelines for a Data Template.

Legal frame

• Guideline (EU) 2022/747 of the European Central Bank of 5 May 2022 amending Guideline ECB/2011/23 on the statistical reporting requirements of the European Central Bank in the field of external statistics (ECB/2022/23).

Links to data tables

• Balance of Payments and International Investment Position Tables.

Selection of tables

• Details of International Investment Position. Direct investment according to the directional principle. Breakdown by economic activity sector. Annual.
• Details of International Investment Position. Direct investment according to the directional principle. Breakdown by economic activity sector. Annual.

Update date: January 2025