Isimo Sentela Esithobela Imithetho ye-EU

Ku-2007, iMalta yenza izibuyekezo zokugcina kohlelo lwayo lwentela yenkampani ukususa izinsalela zobandlululo oluhle lwentela ngokwandisa ithuba lokufuna ukubuyiselwa kwemali yentela kubahlali nakwabangewona abahlali ngokufanayo. Izici ezithile ezinjengokukhululwa kokubamba iqhaza okusebenzela ukwenza iMalta amandla okuhlela intela ahehe kakhulu nazo zalethwa kulesi sigaba. Eminyakeni edlule iMalta iguqule futhi isazoqhubeka nokuguqula imithetho yayo yentela ukuze ihambisane nemiyalo ehlukahlukene ye-EU nezinhlelo ze-OECD ngaleyo ndlela inikeze uhlelo lwentela oluhehayo, olunokuncintisana noluthobela ngokuphelele i-EU. Funda kabanzi: Intela yenkampani yaseMalta Irejista yenkampani iMalta I-akhawunti yasebhange laseMalta elwandle

Izimoto zeMalta Corporate

IMalta inikeza izinhlobo ezahlukahlukene zokubambisana nezinkampani ezinesikweletu esilinganiselwe: Esidlangalaleni (plc); Ezizimele (Ltd). Ukubambisana z capitalite inhloko-dolobha yayo ehlukaniswe ngamasheya en capitalite inhloko-dolobha yayo engahlukaniswanga ngamasheya; en nom collectif Funda kabanzi: Irejista yenkampani yaseMalta Ukwenza ibhizinisi eMalta

Izici Zezomthetho Zenkampani yaseMalta

Izidingo ze-Capital Inkampani yangasese kufanele ibe nenani lemali elikhishwe okungenani elingu- € 1,164.69. Ama-20% ale mali kumele akhokhelwe ekufakweni. Noma iyiphi imali yakwamanye amazwe engaguquguquki ingasetshenziselwa ukwenza leli dolobha. Imali ekhethiwe futhi izoba yimali yokubika yenkampani kanye nemali okukhokhwa kuyo intela kanye nanoma iyiphi imbuyiselo yentela okufanele itholwe, into eqeda ubungozi bokushintshaniswa kwamanye amazwe. Ngaphezu kwalokho, umthetho wenkampani waseMalta uhlinzekela izinkampani ezisethwe nge-share capital capital. Abaninimasheya Ngenkathi izinkampani zivame ukusethwa nabaninamasheya angaphezu kwesisodwa, kunethuba lokusungula inkampani njengenkampani eyilungu elilodwa. Abantu abahlukahlukene noma izinhlangano zingabamba amasheya, kufaka phakathi abantu, izinhlangano zebhizinisi, ama-trust nezisekelo. Ngenye indlela, inkampani ethembekile enjengeChetcuti Cauchi's Claris Capital Limited, inkampani yethu ethembekile egunyazwe yiMalta Financial Services Authority ukuthi isebenze njengomphathiswa noma inkohliso, ingabamba amasheya ukuze kuzuze abazuzi. Izinhloso Izinhloso zenkampani enomkhawulo ezimele azinamkhawulo kepha kufanele zicaciswe kwimemorandamu yenhlangano. Uma kwenzeka kunenkampani yangasese ekhawulelwe ukukhululwa, injongo eyinhloko nayo kufanele ishiwo. Abaqondisi kanye noNobhala enkampanini yaseMalta Mayelana nabaqondisi kanye nonobhala wenkampani, izinkampani ezizimele nezikahulumeni zinezidingo ezihlukile. Ngenkathi izinkampani ezizimele kufanele okungenani zibe nomqondisi oyedwa, inkampani yomphakathi kumele okungenani ibe nababili. Kungenzeka futhi ukuthi umqondisi abe yinkampani yomzimba. Zonke izinkampani ziphoqelekile ukuba nonobhala wenkampani. Unobhala wenkampani yaseMalta kumele abe ngumuntu ozimele futhi kukhona ithuba lokuthi umqondisi asebenze njengonobhala wenkampani. Endabeni yenkampani ezimele ekhululiwe iMalta, umqondisi kuphela angasebenza njengonobhala wenkampani. Yize kungekho okudingekayo kwezomthetho maqondana nokuhlala kwabaqondisi noma unobhala wenkampani, kuyalulekwa ukuthi kuqokwe abaqondisi abahlala eMalta ngoba lokhu kuqinisekisa ukuthi inkampani iphathwa kahle eMalta. Ochwepheshe bethu bayakwazi ukwenza noma bancome izikhulu zezinkampani zamakhasimende ezingaphansi kokuphathwa kwethu. Funda kabanzi: Amahhovisi asetshenziswayo iMalta Ukugcina kuyimfihlo Ngaphansi kweProfessional Secrecy Act, abasebenzi abangochwepheshe baboshwe yimfihlo esezingeni eliphezulu njengoba kusungulwe ngumthetho oshiwo ngenhla. Laba basebenzi bahlanganisa abameli, ababhali bama-notari, ama-accountants, abacwaningimabhuku, abaphathiswa kanye nezikhulu zezinkampani eziphakanyisiwe nabaphakanyisiwe abanamalayisense, phakathi kwabanye. Isigaba 257 seMalta Criminal Code sisho ukuthi ochwepheshe abadalula izimfihlo zobungcweti bangabhekana nenhlawulo ephezulu ka- € 46,587.47 kanye / noma isigwebo seminyaka emibili ejele. Imihlangano Izinkampani zaseMalta kudingeka zibambe okungenani umhlangano owodwa owodwa njalo ngonyaka, kungapheli isikhathi esingaphezu kwezinyanga eziyishumi nanhlanu phakathi kosuku lomhlangano owodwa wonyaka kanye nalowo olandelayo. Inkampani ebamba umhlangano wayo wokuqala waminyaka yonke ayikhululeki ekubambeni omunye umhlangano ngonyaka wokubhaliswa kwayo noma ngonyaka olandelayo. Inqubo yokwakhiwa Ukubhalisa inkampani, imemorandamu kanye nezindatshana zenhlangano kumele zilethwe kuMbhalisi Wezinkampani, kanye nobufakazi bokuthi imali ekhokhelwayo yenkampani ifakwe kwi-akhawunti yasebhange. Ngemuva kwalokho kuzokhishwa isitifiketi sokubhalisa. Isikhathi Sokuhlanganisa Izinkampani zaseMalta ziyahlomula ngenqubo yokufaka esheshayo ethatha phakathi kwezinsuku ezi-3 kuye kwezingu-5 uma sekunikezwe yonke imininingwane, ukwamukelwa kwemibhalo yokuzikhandla efanele kanye nokuthunyelwa kwemali. Ngemali eyengeziwe, inkampani ingabhaliswa kungakapheli amahora angama-24. Ukubalwa Kwezimali Nonyaka Wezimali Izitatimende zezimali ezihloliwe minyaka yonke kumele zilungiswe ngokuya ngamaZinga Wokubika Kwezimali Wamazwe Ngamazwe (ama-IFRS). Lezi zitatimende kufanele zifakwe kuRegistry of Companies lapho zingahlolwa khona ngumphakathi. Ngenye indlela, umthetho waseMalta unikeza ithuba lokukhetha ukuphela konyaka wezezimali. Funda kabanzi: Bhalisa inkampani eMalta Izinzuzo zokusetha ibhizinisi eMalta

Uhlelo lweNtela yeNkampani yaseMalta

Izinkampani ezibhaliswe eMalta zibhekwa njengezakhamuzi futhi ziphethwe eMalta, ngakho-ke zikhokhiswa intela emholweni wazo womhlaba wonke odonswe ngaphansi kwenani lentela yemali engenayo njengamanje emi kuma-35%. Imputation System Abaninimasheya abahlala eMalta bathola isikweletu esigcwele nganoma iyiphi intela ekhokhwa yinkampani ezinzuzweni ezisatshalaliswa njengezinzuzo yinkampani yaseMalta, ngaleyo ndlela kuvimbela ubungozi bokukhokhiswa intela ephindwe kabili kuleyo mali engenayo. Ezimweni lapho umninimasheya enesibopho sentela eMalta esilinganisweni esiphansi kunenani lenkampani lentela (okwamanje elimi kuma-35%), amakhredithi entela engaphezulu kwe-imputation ayabuyiselwa. Ukubuyiselwa Kwentela Lapho bethola isabelo, abaninimasheya benkampani yaseMalta bangafuna ukubuyiselwa imali yakho yonke noma ingxenye yentela yaseMalta ekhokhwe ezingeni lenkampani kuleyo mali engenayo. Ukuze unqume inani lembuyiselo umuntu angafuna lona, uhlobo nomthombo wemali etholwe yinkampani kufanele kubhekwe. Abaninimasheya benkampani abanegatsha eMalta futhi abathola izinzuzo ezivela enzuzweni yegatsha ngokukhokhiswa intela eMalta bafanelekela ukubuyiselwa imali efanayo yentela yaseMalta njengabaninimasheya enkampanini yaseMalta. Umthetho waseMalta ubeka ukuthi ukubuyiselwa kwemali kufanele kukhokhwe kungakapheli izinsuku eziyi-14 kusukela osukwini lapho kufanele kubuyiselwe imali, kulapho kufakwe khona intela ephelele nenembile yenkampani nabaninimasheya, intela ekhokhwayo ikhokhwe ngokuphelele futhi ephelele futhi kwenziwe isicelo esifanele sokubuyiselwa imali. Ukubuyiselwa kwemali akunakufunwa kunoma ngabe ikuphi enteleni etholakale emholweni otholwe ngqo noma ngokungaqondile, kusuka empahleni enganyakazi. Funda kabanzi: Izivumelwano zentela eziphindwe kabili zeMalta Ukubuyiselwa imali okungu-100% Imbuyiselo ephelele yentela ekhokhwe yinkampani, okuholele ekutheni isilinganiso sentela esihlanganisiwe esingu-zero singafunwa ngabaninimasheya maqondana nalokhu: imali engenayo noma inzuzo etholakala kutshalo-mali efanelekile njenge-Holding Holding; noma esimweni semali engenayo ekwahlukanisweni, lapho lelo Bamba iqhaza elibanjelwe liwela ngaphakathi kwamatheku aphephile noma linelisa imibandela yokulwisana nokuhlukunyezwa. Imbuyiselo yesi-5/7 Kunezimo ezimbili lapho kunikezwa imbuyiselo engu-5/7: lapho imali etholwayo iyinzalo yokwenziwa noma amaroyalties; noma ezimweni zemali engenayo evela ekubanjweni okubambe iqhaza engaweleli emachwebeni aphephile noma yanelise imibandela yokulwisana nokuhlukunyezwa. Imbuyiselo engu-2 / 3rds Abaninimasheya abathi bafuna ukukhokhiswa intela ephindwe kabili maqondana nanoma iyiphi imali engenayo etholwa yinkampani yaseMalta kunqunyelwe ekubuyiselweni imali engu-2/3 yentela ekhokhelwe iMalta. Imbuyiselo engu-6/7 Ezimweni zezabelo ezikhokhelwa abaninimasheya ngaphandle kwanoma iyiphi enye imali engazange kushiwo ngaphambili, laba babaninimasheya banelungelo lokufuna ukubuyiselwa imali engu-6 / 7th yentela yaseMalta ekhokhwe yinkampani. Ngakho-ke, abaninimasheya bazohlomula ngesilinganiso esisebenzayo sentela yeMalta ye-5%. Funda kabanzi: Ungayibhalisa kanjani inkampani eMalta ? Umthetho wenkampani yaseMalta

Izivumelwano zentela eziphindwe kabili zeMalta: Uhlelo olusebenzayo

Izinkampani zaseMalta zingazuza kulokhu: Ukukhululwa okuhlangene, kufaka phakathi uhlelo lwezikweletu lokukhululeka kwentela engaphansi Inethiwekhi Yesivumelwano Sentela Double Isistimu Yesikweletu Sentela Samazwe Angaphandle (i-FRFTC) Ukukhululeka Okuhlangene Indlela yokusiza ngazimbili yakha isivumelwano sentela esiphindwe kabili phakathi kweMalta kanye nenani elikhulu lamazwe emhlabeni wonke ahlinzeka ngesikweletu sentela ezimweni lapho intela yangaphandle ihlukunyezwe kungakhathalekile ukuthi iMalta inesivumelwano sentela esiphindwe kabili esinamandla anjalo noma cha. Ukuze usizakale ekuhlanganyeleni okuhlangene, umkhokhi wentela kufanele anikeze ubufakazi obenelisa uKhomishani ukuthi: ukuthi imali engenayo yavela phesheya kwezilwandle; ukuthi imali engenayo ihlupheke intela yangaphandle; futhi inani lentela yangaphandle elithintekile. Intela yangaphandle etholwayo izonxeshezelwa ngendlela yesikweletu ekhokhiswa intela ekhokhiswa eMalta kumholo ophelele ongakhokhiswa. Isikweletu ngeke seqe isikweletu sentela esiphelele eMalta kumholo ongenayo ongaphandle. Inethiwekhi Yesivumelwano Sentela esuselwa ku-OECD Kuze kube manje, iMalta isayine ngaphezu kwezivumelwano zentela eziphindwe kabili ezingama-70. Izivumelwano eziningi zisuselwa kumodeli ye-OECD, kufaka phakathi izivumelwano ezisayinwe namanye amazwe angamalungu e-EU. Funda futhi: Ukubalwa kwezimali eMalta I-EU Parent and Subsidiary Directive Njengezwe eliyilungu le-EU, iMalta yamukele i-EU Parent-Subsidiary Directive elahla ukudluliswa kwemingcele yezabelo kusuka ezinkampanini ezingaphansi kuya ezinkampanini zabazali ngaphakathi kwe-EU. Inzalo neRoyalties Directive I-Interest and Royalties Directive iyayikhokha inzalo nemali yasebukhosini ekhokhwa enkampanini esezweni eliyilungu enteleni yezwe eliyilungu lomthombo. Ukukhululwa Ukubamba iqhaza Izinkampani eziphethe iMalta zingahle zihlelwe ukuthi zibambe amasheya kwezinye izinkampani futhi lokho kubamba iqhaza kwezinye izinkampani kufanelekile njengokubamba iqhaza. Izinkampani Eziphethe ezihlangabezana nanoma yiziphi zalezi zimo ezishiwo ngezansi zingazuza kulokhu kukhululwa okubambe iqhaza okususelwa kwimithetho yokubamba iqhaza kokubili kuzinzuzo ezivela kulokho kubamba kanye nenzuzo evela ekuchithweni kwalokhu kubamba: inkampani iphethe ngqo ubuncane bamasheya ezimali angama-5% enkampani inhlokodolobha yayo ihlukaniswe ngokuphelele noma ngokwengxenye ibe ngamasheya, okunikeza ilungelo okungenani lokungu-5% kunoma yikuphi okubili kwalokhu okulandelayo (“Amalungelo okuphatha ama-Equity”) ilungelo lokuvota; inzuzo etholakalayo yokusatshalaliswa; futhi izimpahla ezitholakalayo ukuze zisatshalaliswe uma usuphela; noma inkampani ingumninimasheya wamasheya enkampanini, ngakho-ke inelungelo lokucela futhi ithole yonke ibhalansi yamasheya ama-equity angabanjwanga yileyo nkampani yabanikazi bamasheya ngokwezinga elivunyelwe umthetho wezwe lapho amasheya e-equity aphethwe khona ; noma inkampani ingumninimasheya wamasheya enkampanini, ngakho-ke inelungelo lokwenqaba okokuqala uma kwenzeka ukulahlwa okuhlongozwayo, ukuhlengwa, noma ukwesulwa kwawo wonke amasheya ezimali kuleyo nkampani angabanjwanga yileyo nkampani yabanikazi bamasheya; noma inkampani ingumninimasheya wamasheya enkampanini futhi inelungelo lokuthi ihlale eBhodini noma iqoke umuntu ozohlala eBhodi laleyo nkampani njengomqondisi; noma inkampani ingumninimasheya wamasheya ophethe utshalomali obonisa inani eliphansi eliphelele le- € 1,164,000 noma elilingana nalo ngemali yakwamanye amazwe, njengosuku noma izinsuku etholakale ngalo, enkampanini nokuthi ukubanjwa kwenkampani kufanele kubanjwe isikhathi esiphazanyisiwe okungenani izinsuku eziyi-183; noma inkampani ingumninimasheya wamasheya enkampanini futhi lapho ukubanjwa kwamasheya anjalo kungokwenzelwa ukuqhubekisela phambili ibhizinisi lawo futhi ukubanjwa kungabanjwa njengesitoko sokuhweba ngenhloso yokuhweba. Amasheya e-equity asebenzelana nokuphathwa kwemali eyimali enkampanini okungeyona inkampani yezakhiwo futhi enikeza umninimasheya okungenani noma iyiphi iminyaka emibili kule emithathu elandelayo: ilungelo lokuvota, ilungelo lenzuzo etholakalayo ukuze lisatshalaliswe kubaninimasheya futhi ilungelo lezimpahla ezitholakalayo zokusatshalaliswa lapho kuvalwa inkampani. Ukukhululwa ekubambeni iqhaza kungasebenza nasekugcinweni kwamanye amabhizinisi okungaba ukubambisana okulinganiselwe kweMalta, umzimba ongahlali wabantu abanezici ezifanayo, ngisho nemoto yokutshala imali ngokuhlanganyela lapho umthwalo wabatshalizimali ulinganiselwe, inqobo nje uma ukubambelela kwanelisa imibandela yokukhululwa echazwe ngezansi: ihlala noma ifakiwe ku-EU; kungaphansi kwanoma iyiphi intela yangaphandle ngesilinganiso okungenani esingu-15%; noma ngaphansi kwama-50% wemali engenayo itholakala entweni yenzalo noma kumaroyalties. Okungenhla amatheku aphephile asethiwe. Ezimweni lapho inkampani ebambe iqhaza ebambe iqhaza ingangeni kwenye yalezi itheku eziphephile ezingenhla, imali engenayo etholakele kungenzeka ukuthi ingakhokhiswa intela eMalta uma zombili lezi zimo ezingezansi zenelisekile: amasheya ezimali agcinwe enkampanini engahlali kumele angafaneli amele utshalomali lwephothifoliyo; futhi inkampani okungeyona eyokuhlala noma inzalo yayo yokwenziwa noma amaroyalties abekhokhelwe intela ngezinga elingaphansi kwe-5% Isilinganiso Sentela Yesikweleti Samazwe Angaphandle Izinkampani ezithola imali engenayo phesheya kwezilwandle zingahlomula kwi-FRTC, inqobo nje uma zinikeza isitifiketi somcwaningi mabhuku esisho ukuthi imali engenayo yavela phesheya kwezilwandle. Inqubo ye-FRFTC ithatha intela yangaphandle ehlupheke ngama-25%. Kubekwa intela engama-35% emholweni wenkampani ophelele okhushulwe yi-25% FRFTC, kuthi isikweletu esingu-25% sisetshenziselwe intela yeMalta. Funda kabanzi: Izinzuzo zokusetha ibhizinisi eMalta Irejista yenkampani yaseMalta

Ukuhambisana nomthetho we-EU

Njengelungu le-European Union, iMalta isebenzise yonke imiyalo efanele ye-EU ethinta isihloko sentela yezinkampani, kufaka phakathi i-EU Parent-Subsidiary Directive kanye ne-Interest and Royalties Directive.

Lokhu kwenza uhlaka lwezomthetho lwenkampani yaseMalta luhambisane ngokuphelele nomthetho we-EU futhi luhambisane nemithetho yaseMalta nemithetho yazo zonke ezinye izizwe ezingamalungu.

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Ama-FAQ ahlobene

1. Isimo Sentela Esithobela Imithetho ye-EU
2. Izimoto zeMalta Corporate
3. Izici Zezomthetho Zenkampani yaseMalta
4. Uhlelo lweNtela yeNkampani yaseMalta
5. Izivumelwano zentela eziphindwe kabili zeMalta: Uhlelo olusebenzayo
6. Azikho ezinye izintela ezivela enkampanini yaseMalta
7. Izinqumo zentela zangaphambili
8. Izivumelwano zentela ephindwe kabili

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