The host at this IP address is obviously operated by cybercriminals. It is running a malware botnet controller which is being used to control infected computers (bots) around the globe using a trojan horse.
Malware botnet controller located at 188.8.131.52 on port 443:
$ telnet 184.108.40.206 443
Connected to 220.127.116.11.
Escape character is ‘^]’
Malicious domains observed on this IP address:
bonesofthegreatgoose.com. 600 IN A 18.104.22.168
greygoodbones.com. 600 IN A 22.214.171.124
intoolkom.at. 600 IN A 126.96.36.199
microsoftsofymicrosoftsoft.at. 600 IN A 188.8.131.52