Keena Kakau ʻo Malta Hui
ʻO Malta Liability Limited Liability Company

Ma 2007, ua hana hou ʻo Malta i nā hoʻoponopono hope loa i kāna ʻōnaehana ʻauhau ʻoihana e hoʻoneʻe i nā koena o ka hoʻokae ʻauhau maikaʻi ʻana ma o ka hoʻonui ʻana i ka hiki ke hoʻopiʻi i ka uku ʻauhau i nā kamaʻāina a me nā kamaʻāina ʻole.

Ua hoʻolauna pū ʻia kekahi mau hiʻohiʻona e like me ka hoʻokoe komo ʻana e lawelawe iā Malta i kahi mana hoʻolālā ʻauhau ʻoi aku ka maikaʻi i kēia manawa.

I loko o nā makahiki he nui ua loli ʻo Malta a hoʻomau i ka hoʻololi ʻana i kāna mau ʻauhau ʻauhau e lawe iā lākou i ka laina me nā ʻae a me nā ʻōnaehana OECD e hāʻawi ana i kahi ʻōnaehana ʻauhau kūlike, EU, a me ka hoʻokō piha.

Heluhelu hou:

• ʻAuhau hui ʻo Malta
• Kamaka inoa Malta
• ʻO ka waihona kālā kūloko o Malta

Hāʻawi ʻo Malta i nā ʻano hui like ʻole a me nā ʻoihana palena palena ʻole:

• Lehulehu (plc);
• Pilikino (Ltd). Pāhana
• en kauoha i ke kapikala o ua mahele ʻia i nā ʻāpana
• en kauoha i ke kapikala o ka mea i mahele ʻole ʻia i nā ʻāpana;
• en nom ʻohiʻohi

Heluhelu hou:

• Kākau inoa ʻo Malta hui
• Hana i ka ʻoihana ma Malta

Nā Koina Nui

Pono i kahi ʻoihana pilikino kahi hapa liʻiliʻi i hāʻawi ʻia i ka kapikala o € 1,164.69. 20% o kēia nui e uku ʻia i ka hoʻohui ʻana. Hiki ke hoʻohana ʻia kekahi kālā hoʻolilo haole e koho ai i kēia kapikala. ʻO ke kālā i wae ʻia e lilo ka kālā hōʻike a ka hui a me ke kālā kahi e uku ʻia ai ka ʻauhau a loaʻa nā uku hoʻihoʻi ʻauhau, kahi kumu e hoʻopau ai i nā pilikia kūwaho haole. Eia kekahi, hāʻawi ke kānāwai ʻoihana Maltese no nā ʻoihana i hoʻonohonoho ʻia me kahi kapikala like like ʻole.

Nā mea kuleana

ʻOiai hoʻonohonoho ʻia nā ʻoihana me nā mea kuleana ʻē aʻe ma mua o hoʻokahi, aia hiki ke hoʻonohonoho i kahi ʻoihana ma ke ʻano he lālā lālā. Hiki i nā kānaka a i ʻole nā hui like ʻole ke hoʻopaʻa i nā ʻāpana, me nā kānaka, nā hui ʻoihana, nā hilinaʻi a me nā kumu. ʻO kahi ʻē aʻe, kahi ʻohana hilinaʻi e like me Chetcuti Cauchi's Claris Capital Limited, kā mākou ʻoihana hilinaʻi i ʻae ʻia e ka Mana Mana Manaʻo Malta e hana ma ke ʻano he kahu a i ʻole fiduciary, e paʻa i nā ʻāpana no ka pono o nā mea e pono ai.

Nā mea hana

ʻAʻole palena nā mea o kahi ʻoihana pilikino palena ʻole akā pono e wehewehe ʻia i ka Memorandum of Association. Inā kahi ʻoihana pilikino palena ʻole ʻia, pono e ʻōlelo ʻia kahi kumu nui pū kekahi.

Nā alakaʻi a me ke kākau ʻōlelo i ka ʻoihana Malta

E pili ana i nā alakaʻi a me ke kākau ʻōlelo ʻoihana, ʻokoʻa ʻokoʻa nā koi a nā ʻoihana pilikino a me nā lehulehu. ʻOiai ʻoi aku ka liʻiliʻi o hoʻokahi alakaʻi i nā ʻoihana pilikino, pono i ka ʻoihana lehulehu ke loaʻa ka liʻiliʻi o ʻelua. Hiki nō i kahi luna ke lilo i hui kino. Koi ʻia nā ʻoihana āpau e loaʻa kahi kākau kākau. Pono kahi kākau kākau ʻo Malta he kanaka hoʻokahi a aia hiki i kahi alakaʻi ke hana ma ke ʻano he kākau ʻōlelo ʻoihana. I ka hihia o ka ʻoihana pilikino pilikino Malta, hiki i kahi luna hoʻokahi ke hana ma ke ʻano he kākau ʻōlelo ʻoihana.

ʻOiai ʻaʻohe mea e koi ai i ke kānāwai e pili ana i ka noho o nā luna a i ʻole ke kākau ʻōlelo o ka ʻoihana, pono e koho i nā luna noho ʻo Malta no ka mea e hōʻoia kēia i ka hoʻokele pono ʻana o ka ʻoihana ma Malta. Hiki i kā mākou mau ʻoihana ke hana a koi paha i nā luna no nā ʻoihana mea kūʻai aku ma lalo o kā mākou hoʻomalu.

E heluhelu hou aʻe: Nā keʻena lawelawe ʻo Malta

Palekana

Ma lalo o ke Kānāwai Secrecy Professional, hoʻopaʻa paʻa ʻia nā loea ʻoihana e kahi kūlana kiʻekiʻe o ka hūnā ʻana e like me ka mea i ʻōlelo ʻia ma luna. Hoʻopili kēia mau loea i nā mea kākoʻo, nā leka hoʻomaopopo, nā mea helu kālā, nā luna hoʻoponopono, nā kahu waiwai a me nā luna o nā ʻoihana koho a me nā mea i laikini ʻia, a me nā poʻe ʻē aʻe. Ma ka ʻĀpana 257 o ka Maltese Criminal Code e ʻōlelo nei e pili ana i ka uku ʻoi loa ʻia o 46.587.47 a me / a i ʻole he 2 makahiki i ka hale paʻahao.

Nā hālāwai

Koi ʻia nā ʻoihana ʻo Malta e mālama ma ka liʻiliʻi i hoʻokahi hālāwai nui i kēlā me kēia makahiki, me ka ʻoi aku ma mua o ʻumikūmālima mau mahina e hala ana ma waena o ka lā o ka hālāwai nui makahiki a me ka lā aʻe. Hoʻokuʻu ʻia kahi hui e mālama nei i kāna hālāwai nui makahiki mua mai ka hoʻopaʻa ʻana i kahi hālāwai nui i ka makahiki o kona hoʻopaʻa inoa ʻana a i ʻole i ka makahiki e hiki mai ana.

Ke Kaʻina Hana

No ke hoʻopaʻa inoa ʻana i kahi ʻoihana, pono e hōʻike i nā memo a me nā ʻatikala o ka hui i ka Luna Kakau, me nā hōʻike e waiho ʻia ana ke kapikala uku i uku ʻia i ka waihona kālā. Ma hope e hāʻawi ʻia kahi palapala kau inoa.

Hoʻohui Manawa o ka Hoʻohui

Pōmaikaʻi nā ʻoihana Malta mai kahi hana hoʻopili wikiwiki i lawe ʻia ma waena o 3 a 5 mau lā ke hāʻawi ʻia nā ʻike āpau, ka loaʻa ʻana o nā palapala kūpono a me ka hoʻouna kālā ʻana. No kahi uku hou aʻe, hiki i kahi hui ke hoʻopaʻa inoa ma loko o 24 mau hola wale nō.

Helu mahina & helu mahina makahiki

Pono e hoʻomākaukau nā ʻōlelo hōʻike kālā i hōʻoia ʻia i kēlā me kēia makahiki e like me nā Koina Hoʻolaha Kālā International (IFRSs). Pono e waiho i kēia mau ʻōlelo me ka Registry of Company kahi e nānā ʻia ai e ka lehulehu. ʻOkoʻa, hāʻawi ke kānāwai Maltese i kahi koho o ka hopena kālā.

Heluhelu hou:

• E hoʻopaʻa inoa i kahi hui ma Malta
• Nā kōkua o ka hoʻokumu ʻana i kahi ʻoihana ma Malta

Kuhi ʻia nā ʻoihana i Malta ma ke ʻano he kamaʻāina a noho ʻia ma Malta, no laila ke ʻauhau ʻia nei lākou no kā lākou loaʻa kālā ma ka honua holoʻokoʻa i hoʻēmi ʻia nā ʻae i ka helu ʻauhau loaʻa kālā ʻoihana e kū nei ma 35%.

ʻŌnaehana hoʻokomo

Loaʻa i ka poʻe ʻauhau ʻauhau Maltese ka hōʻaiʻē piha no kēlā me kēia ʻauhau i uku ʻia e ka ʻoihana ma nā loaʻa kālā i hāʻawi ʻia ma ke ʻano he dividends e kahi hui Maltese, no laila e pale ana i ka makaʻu o ka ʻauhau ʻelua ma kēlā loaʻa kālā. I nā hihia kahi a ka mea kuleana e ʻauhau ai iā Malta ma ka uku ma ka uku i ʻoi aku ka haʻahaʻa ma mua o ka helu o ka ʻauhau o nā ʻoihana (e kū nei ma 35%), hoʻihoʻi ʻia nā hōʻaiʻē ʻauhau i ʻoi aku.

Uku Uku Auhau

I ka loaʻa ʻana o kahi ʻāpana, hiki i nā mea kuleana o kahi ʻoihana Malta ke koi i ka uku pānaʻi ʻia o nā mea āpau a ʻāpana paha o ka ʻauhau Malta i uku ʻia ma ka pae o ka ʻoihana ma ia loaʻa kālā. I mea e hoʻoholo ai i ka nui o ka hoʻihoʻi a kekahi e koi ai, pono e noʻonoʻo ʻia ke ʻano a me ke kumu o ka loaʻa kālā e ka ʻoihana. ʻO nā mea kuleana o kahi ʻoihana i lālā ma Malta a ke loaʻa nei nā makana mai nā uku lālā i pili i ka ʻauhau ma Malta i kūpono no nā uku ʻauhau Malta like me nā mea kuleana o kahi ʻoihana Malta.

Kuhi ʻia ke kānāwai Maltese e uku ʻia nā hoʻihoʻi kālā i loko o 14 mau lā mai ka lā i loaʻa ai ka uku hoʻihoʻi, ʻo ia ka manawa i waiho ʻia ai kahi hoʻihoʻi ʻauhau piha a pololei no ka ʻoihana a me nā mea kuleana, ua uku piha ʻia ka ʻauhau a ua pau. a ua hoʻopiʻi ʻia ka hoʻopiʻi hoʻopiʻi kūpono.

ʻAʻole paha e hoʻopiʻi ʻia nā uku hoʻihoʻi i kēlā me kēia hihia no ka ʻauhau i loaʻa i ka loaʻa kālā i loaʻa pololei a ʻole hoʻi, mai ka waiwai neʻe ʻole.

E heluhelu hou aʻe: ʻAelike ʻauhau ʻelua a Malta

100% hoʻihoʻi

ʻO ka uku piha ʻana o ka ʻauhau i uku ʻia e ka ʻoihana, e hopena ana i ka helu ʻauhau hui ʻia o ka ʻole e koi ʻia e nā mea kuleana e pili ana i:

• loaʻa ka loaʻa kālā a loaʻa ʻole paha mai kahi hoʻopukapuka e kūpono ai ma ke ʻano he Holding Holding; a i ʻole
• i ka hihia o ka loaʻa kālā dividend, kahi e komo ai ka Holding Holding i loko o nā awa palekana a i ʻole māʻona i nā ʻōlelo anti-hōʻino.

Hoʻihoʻi ka 5 / 7s

ʻElua mau hihia kahi e hāʻawi ʻia ai kahi uku hoʻihoʻi o 5/7:

• ke loaʻa ka loaʻa kālā i ka uku paneʻe a i ʻole nā uku aliʻi; a i ʻole
• i nā hihia loaʻa kālā e kū mai ana mai kahi paʻa e komo ana i hāʻule ʻole i loko o nā awa kūpaʻa a i ʻole māʻona i nā ʻōlelo anti-hōʻino.

Hoʻihoʻi ka 2 / 3rds

ʻO nā mea kuleana e koi i ka ʻauhau ʻauhau pālua e pili ana i nā loaʻa kālā ʻē aʻe i loaʻa e kahi ʻoihana Malta e kaupalena ʻia i ka hoʻihoʻi 2/3 o ka ʻauhau Malta i uku ʻia.

Hoʻihoʻi ʻia ka 6 / 7s

I nā hihia o ka uku i uku ʻia i nā mea kuleana mai nā kālā ʻē aʻe i hōʻike ʻole ʻia ma mua, ua kuleana kēia mau mea kuleana e koi i ka uku kālā o 6 / 7s o ka ʻauhau Malta i uku ʻia e ka ʻoihana. No laila, e pōmaikaʻi nā mea kuleana mai kahi helu kūpono o ka ʻauhau Malta o 5%.

Heluhelu hou:

• Pehea e hoʻopaʻa inoa ai i kahi ʻoihana ma Malta ?
• Kānāwai hui ʻo Malta

Pōmaikaʻi paha nā ʻoihana Malta mai:

• Kokua unilateral, me ka ʻōnaehana hōʻaiʻē no ke kōkua ʻana i ka ʻauhau kumu
• Pūnaewele Kuʻikahi Auhau Pālua
• ʻŌnaehana hōʻaiʻē ʻauhau pālahalaha (FRFTC)

Kōkua Unilateral

Hoʻokumu ka hana kōkua ʻokoʻa i kahi kuʻikahi ʻauhau ʻelua ma waena o Malta a me kahi nui o nā ʻāina a puni ka honua e hāʻawi nei i kahi hōʻaiʻē ʻauhau i nā hihia kahi i ʻae ʻia ai ka ʻauhau ʻauhau ʻē aʻe inā he kuʻikahi ʻauhau ʻelua ko Malta me ia mana a ʻaʻole paha. I mea e pōmaikaʻi ai i ke kōkua unilateral, pono i kahi ʻauhau e hōʻike i ka ʻoluʻolu o ke Komisina:

• ua ala ka loaʻa kālā ma nā ʻāina ʻē;
• ua ʻeha ka loaʻa kālā i ka ʻauhau haole; a
• ka nui o ka ʻauhau haole i ʻeha.

E uku ʻia ka ʻauhau ʻē ʻē ma o ke ʻano o ka hōʻaiʻē e kūʻē ana i ka ʻauhau e ʻauhau ʻia ma Malta no ka loaʻa kālā hiki ke uku ʻia. ʻAʻole ʻoi aku ka hōʻaiʻē ma mua o ka huina ʻauhau ʻauhau ma Malta ma ka loaʻa kālā ʻē.

Pūnaewele Kuʻikahi Auhau e pili ana iā OECD

I kēia lā, ua kau inoa ʻo Malta ma luna o 70 mau kuʻikahi ʻauhau pālua. Hoʻokumu ʻia ka hapa nui o nā kuʻikahi ma ke kumu hoʻohālikelike OECD, me nā kuʻikahi i pūlima ʻia me nā mokuʻāina ʻē aʻe o EU.

E heluhelu pū hoʻi: Helu kālā ʻana ma Malta

ʻO ka makua makua o EU a me ke alakaʻi ʻē aʻe

Ma ke ʻano he lālā lālā o EU, ua ʻāpono ʻo Malta i ka EU Parent-Subsidiary Directive nāna e hoʻolilo i ka hoʻoili palena palena o nā dividend mai ka lālā i nā hui makua i loko o ka EU.

Papa Kuhikuhi hoihoi a me nā Royalties

Hoʻokuʻu ka Directive and Royalties Directive i ka ukupanee a me nā uku aliʻi uku ʻia i kahi ʻoihana i kahi mokuʻāina mai ka ʻauhau ma ka mokuʻāina lālā.

Komo ka hoʻokuʻu ʻana

E kūkulu ʻia ʻo Malta mau ʻoihana e hoʻopaʻa i nā ʻāpana i nā ʻoihana ʻē aʻe a me nā komo ʻana i nā ʻoihana ʻē aʻe i kūpono e like me ka paʻa ʻana. Loaʻa i nā ʻoihana e kū ana i kekahi o nā kūlana i ʻōlelo ʻia ma lalo nei ke keu pono o kēia hoʻokuʻu komo ʻana e pili ana i ke komo ʻana i nā lula ʻelua ma nā ʻāpana mai nā ʻāpana a me nā loaʻa e kū mai ana i ka hoʻolilo ʻia ʻana o ia mau mea.

• Mālama pono kahi ʻoihana i ka palena iki o 5% o nā kuleana kaulike o kahi ʻoihana nona ke kapikala i hoʻokaʻawale ʻia a i ʻole ʻāpana ʻia i nā ʻāpana, kahi e hoʻopaʻa nei i kahi kuleana i 5% o nā ʻelua ʻelua aʻe ("Nā kuleana paʻa kaulike")
  • kuleana koho balota;
  • loaʻa nā loaʻa kālā no ka puʻunaue ʻana; a
  • loaʻa nā waiwai no ka mahele ʻana i ka wā o ka wili ʻana; a i ʻole
• He ʻāpana kuleana kuleana kahi ʻoihana i kahi ʻoihana, no laila kuleana ia e kāhea a loaʻa ke koena holoʻokoʻa o nā kuleana kaulike i mālama ʻole ʻia e kēlā ʻoihana ʻāpana e like me ka nui i ʻae ʻia e ke kānāwai o ka ʻāina kahi i mālama ʻia ai nā ʻāpana waiwai. ; a i ʻole
• he ʻāpana kuleana kahi ʻoihana i loko o kahi ʻoihana, no laila he kuleana ia e hōʻole mua inā loaʻa ka hoʻolilo ʻia, hoʻolapanai, a i ʻole hoʻopau ʻia o nā ʻāpana kaulike āpau o kēlā ʻoihana i mālama ʻole ʻia e kēlā ʻoihana ʻona kuleana; a i ʻole
• He ʻāpana kuleana kahi ʻoihana i kahi ʻoihana a kuleana ʻia e noho ma ka Papa a i ʻole e koho i kahi kanaka e noho ma ka Papa o kēlā ʻoihana ma ke ʻano he alakaʻi; a i ʻole
• he ʻoihana kuleana kahi ʻoihana e paʻa ana i kahi hoʻopukapuka e hōʻike ana i ka palena iki o ka waiwai o 1,164,000 a i ʻole ka mea like i loko o kahi kālā ʻē, e like me ka lā a me nā lā i loaʻa ai, i kahi ʻoihana a me ka paʻa ʻana i kahi ʻoihana e pono e mālama no kahi manawa i hoʻopau ʻia o ka palena iki o 183 mau lā; a i ʻole
• he ʻoihana ʻona kahi kuleana kuleana i loko o kahi ʻoihana a kahi e paʻa ai kēlā mau ʻāpana no ka holomua o kāna ʻoihana ponoʻī a mālama ʻia ka paʻa ʻana ma ke ʻano he kālepa kālepa no ke kumu o ke kālepa.
  Māhele nā kuleana kaulike me ka paʻa ʻana o ke kapikala mahele i loko o kahi ʻoihana ʻaʻole ia he hui waiwai a hāʻawi i ka mea kuleana i ka mea ʻelua o nā makahiki ʻekolu e hiki mai ana: ke kuleana e koho balota, ke kuleana i nā loaʻa e loaʻa no ka mahele ʻana i nā mea kuleana a ke kuleana i nā waiwai i loaʻa no ka hoʻokaʻawale ʻana ma ka wili ʻana o ka ʻoihana.

Hiki ke pili i ka hoʻokuʻu komo ʻana i nā paʻa i nā mea ʻē aʻe i hiki ke lilo i pili pilikino Maltese, kahi hui noho ʻole o nā kānaka me nā ʻano like, a me kahi kaʻa hoʻopukapuka hui kahi i kaupalena ʻia ai ke kuleana o nā mea hoʻopukapuka kālā, ʻoiai e ʻāpono ka paʻa ʻana i ka nā pae hoʻohālikelike no ka hoʻokuʻu i hōʻike ʻia ma lalo:

• noho ia a i hoʻohui ʻia i ka EU;
• aia ia i nā ʻauhau ʻē ʻē aʻe ma ka palena o 15%; a i ʻole
• ma lalo o 50% o kāna loaʻa kālā i loaʻa mai ka hoihoi passive a i ʻole nā aliʻi.

ʻO nā mea i luna nā awa kūpono i hoʻonohonoho ʻia. I nā hihia kahi e mālama ʻia ai ka hoʻopaʻa ʻana o ka hana i komo ʻole i loko o kekahi o nā awa palekana i ʻōlelo ʻia aʻe nei, ʻo ka loaʻa kālā i loaʻa no laila e hoʻokuʻu ʻia paha ia mai ka ʻauhau ma Malta inā ʻoluʻolu nā kūlana ʻelua ma lalo:

• ʻaʻole pono nā ʻāpana kaulike i mālama ʻia i ka ʻoihana noho ʻole e hōʻike i kahi hoʻopukapuka kālā. a
• ʻo ka ʻoihana ʻona ʻole a i ʻole kāna hoihoi passive a i ʻole nā royalties i hoʻokau ʻia i ka ʻauhau ma kahi helu ma lalo o 5%

ʻO ka hōʻaiʻē ʻauhau ʻauhau pālahalaha

ʻO nā ʻoihana e loaʻa nei ka loaʻa kālā ma nā ʻāina ʻē ke pōmaikaʻi mai ka FRTC, ke hāʻawi ʻia lākou e hāʻawi i kahi palapala hōʻoia hōʻoia e hōʻike ana ua ala ka loaʻa kālā ma nā ʻāina ʻē. Hāʻawi ka hana FRFTC i kahi ʻauhau ʻē ʻē aʻe i loaʻa iā 25%. Hāʻawi ʻia kahi ʻauhau 35% i ka loaʻa kālā o ka ʻoihana i hoʻonui ʻia e 25% FRFTC, me ka hōʻaiʻē 25% e pili ana i ka ʻauhau Malta no ka uku.

Heluhelu hou:

• Nā kōkua o ka hoʻokumu ʻana i kahi ʻoihana ma Malta
• Kākau inoa ʻo Malta hui

• ʻAʻohe auhau ʻauhau i ka hoʻokaʻawale ʻana i nā dividends i nā mea kuleana;
• ʻAʻole auhau a i ʻole nā kapu i ka hoʻokaʻawale ʻana i nā dividends mai ka ʻoihana Malta;
• Uku ʻia ka ʻauhau a loaʻa ʻia ka uku pānaʻi i ke kālā like o ke kapikala mahele o ka hui.
• ʻAʻohe kaohi ʻana i ka ʻauhau ma ka ukupanee a me nā uku aliʻi i nā kamaʻāina ʻole;
• ʻAʻohe kuleana nui;
• ʻAʻohe ʻauhau waiwai;

Heluhelu hou:

• No ke aha e hoʻohui ai i Malta ?
• ʻAuhau ʻoihana ʻo Malta

I kekahi mau hihia i hōʻike ʻia ma ke kānāwai, hiki ke noi i kahi hoʻoholo kūhelu e hāʻawi i ka maopopo i ka noi ʻana o ke kānāwai ʻauhau kūloko i kahi hana kikoʻī.

E paʻa ana kēlā mau ʻōlelo hoʻoholo i ka loaʻa kālā ma uka no ʻelima mau makahiki a ola i kahi loli i ke kānāwai no 2 mau makahiki, a ua hoʻopuka ʻia i loko o 30 mau lā o ka noi. Ua hoʻokumu ʻia kahi ʻōnaehana o ka loaʻa kālā ma kahi e hāʻawi ʻia ai kahi leka alakaʻi.

Heluhelu hou:

• ʻAuhau hui ʻo Malta
• Kākau inoa ʻo Malta hui

Ma ke ʻano he lālā o ka European Union, ua hoʻokō ʻo Malta i nā ʻikepili āpau e pili ana i ka ʻauhau ʻoihana, e like me ka EU Parent-Subsidiary Directive a me ka hoihoi a me ka Royalties Directive.

Mālama kēia i kā Malta ʻoihana loio i kūpono piha me ke kānāwai EU a hoʻohui hou i nā kānāwai Maltese me nā kānāwai o nā mokuʻāina ʻē aʻe.

Heluhelu hou:

• Pehea e hoʻonohonoho ai i kahi ʻoihana ma Malta ?
• ʻAuhau hui ʻo Malta