OFFSHORE SS18 is a tax avoidance scheme and collection of beachwear consisting of swimsuits, swim shorts and beach towels. The apparel was produced in a limited edition of 90 items and sold through an international corporate structure, or Offshore Investigation Vehicle, set up by the artists across a number of tax havens.

Any customer purchasing beachwear from a dedicated online shop triggered a tax avoidance scheme whereby the revenue from the sale would be moved to a tax haven in order to avoid corporate tax. The resulting savings were distributed to members of the public who had invested in the corporate structure during a public performance held at transmediale festival 2018 in Berlin. The performance was one in a series exploring the structure and operational scope of the Offshore Investigation Vehicle.

Details of the tax avoidance scheme are documented on the apparel through diagrams and patterns. Sales ended in June 2018, when the companies making up the corporate structurewere dissolved just before their accounts were due to be submitted to tax authorities, mimicking a tactic observed in corporate wrongdoing. OFFSHORESS18 aimed to test a functional model of an offshore corporate structure by circulating a small amount of capital through it and exposing the process.