Maruta Kambani Fform Inowanzo bvunzwa mibvunzo (FAQs)

Muna 2007, Malta yakaita ongororo yekupedzisira kune yayo yemakambani mutero system kubvisa zvisaririra zveyakajeka mutero rusarura nekuwedzera mukana wekuda kubhadharisa mutero kune vagari nevasiri vagari zvakafanana.

Zvimwe zvinhu zvakaita sekuregererwa kwekutora chikamu izvo zvinoshandira kuti Malta ive inokwezva kuronga mutero kutonga kwakaunzwa panguva ino.

Kwemakore apfuura Malta yakachinja uye icharamba ichichinja mitemo yayo yemitero kuti ivaenzanise nemitemo yakasiyana siyana yeEU nezvirongwa zveOECD nokudaro ichipa inokwezva, inokwikwidza, yakazara EU inoenderana mutero.

Verenga zvimwe:

• Malta mutero wekambani
• Kambani kunyoresa Malta
• Malta offshore bank account

Malta inopa dzakasiyana siyana kudyidzana uye mashoma makambani emitoro:

• Veruzhinji (plc);
• Yakavanzika (Ltd). Kudyidzana
• en commandite iro guru rayo rakakamurwa kuita zvikamu
• en commandite iro guru rayo risina kukamurwa muzvikamu;
• en nom collectif

Verenga zvimwe:

• Malta kambani inyoresa
• Kuita bhizinesi muMalta

Zvinodiwa Zvemari

Imwe kambani yakazvimiririra inofanirwa kuve neinosvitswa yakapihwa share capital ye € 1,164.69. 20% yemari iyi inofanirwa kubhadharwa kumusoro pakubatanidzwa Chero chero mari yekune dzimwe nyika inoshandurwa inogona kushandiswa kuratidza dhorobha iri. Mari yakasarudzwa ichavewo mari yekambani inotaura uye mari inobhadharwa mutero uye chero mutero unobhadharwa wakabhadharwa unogamuchirwa, chinhu chinobvisa njodzi dzekunze. Uyezve, mutemo wekambani yeMalta unopa makambani akagadzwa neakagovana share capital.

Vashandi

Ipo makambani achiwanzogadzwa nevanogovana vanopfuura mumwe, pane mukana wekumisikidza kambani sekambani inhengo imwe chete. Vanhu vakasiyana siyana kana masangano anogona kubata masheya, kusanganisira vanhu, masangano emakambani, matrust uye nheyo. Neimwe nzira, trust companiy yakadai seChetcuti Cauchi's Claris Capital Limited, kambani yedu yekuvimbika iyo yakapihwa mvumo neMalta Financial Services Authority kuti iite semutirastii kana fiduciary, inogona kuita zvikamu zvekubatsira ivo vanowana.

Zvinhu

Izvo zvinhu zveyakavanzika yakatemerwa kambani haina muganho asi inofanirwa kudomwa muMemorandamu yeSangano. Muchiitiko cheiyo yakasarudzika isingabhadharwe kambani yakadzikira, chinangwa chekutanga chinofanira kutaurwa futi.

Vatungamiriri uye Secretary muMalta kambani

Nekuremekedza vatungamiriri uye munyori wekambani, makambani akazvimirira uye eruzhinji ane zvakasiyana zvinodiwa. Nepo makambani akazvimirira achifanira kuve neashoma director mumwe, kambani yeruzhinji inofanirwa kunge iine maviri. Izvo zvakare zvinoita kuti director ave muviri wemubatanidzwa. Makambani ese anosungirwa kuve nemunyori wekambani. Munyori wekambani yeMalta anofanirwa kunge ari munhu akazvimiririra uye pane mukana wekuti director aite semunyori wekambani. Panyaya yekambani yakazvimiririra isingabhadharwe Malta, iye oga director anogona zvakare kuita semunyori wekambani.

Nepo pasina zvikumbiro zviri pamutemo maererano nekugara kwevatungamiriri kana munyori wekambani, zvinokurudzirwa kugadza vatungamiriri veMalta vanogara sezvo izvi zvichisimbisa kuti kambani inochengetedzwa nemazvo muMalta. Nyanzvi dzedu dzinokwanisa kuita kana kukurudzira vatungamiriri vemakambani evatengi vari pasi pehutongi hwedu.

Verenga zvimwe: Mahofisi anoshandirwa Malta

Kuvanzika

Pasi peProfessional Secrecy Act, varapi vehunyanzvi vanosungwa neyakavanzika yepamusoro sekusimbiswa nechiitiko chambotaurwa. Vashandi ava vanosanganisira vanotsigira, vanyori, maakaundendi, ma Auditor, matirastii uye maofficial emakambani akasarudzwa nevasarudzwa vane marezinesi, pakati pevamwe. Chikamu 257 cheMalta Criminal Code inotaura kuti nyanzvi dzinoburitsa zvakavanzika zvehunyanzvi dzinogona kupihwa faindi yepamusoro ye € 46,587.47 uye / kana mutongo wemakore maviri mutirongo.

Misangano

Makambani eMalta anosungirwa kuita musangano mumwechete gore rega rega, pasina mwedzi inopfuura gumi nemashanu ichipfuura pakati pezuva remusangano mukuru wepagore neuyo unotevera. Kambani inobata musangano wayo wekutanga wegore rose inoregererwa kuita mumwe musangano mukuru mugore rekunyoreswa kwayo kana mugore rinotevera.

Maitiro Ekuumba

Kunyoresa kambani, memorandamu uye zvinyorwa zvesangano zvinofanirwa kuunzwa kuna Registrar weKambani, pamwe nehuchapupu hwekuti yakabhadharwa share share yekambani yakaiswa muakaundi yebhangi. Mushure meizvozvo chitupa chekunyoresa chinopihwa.

Incorporation Nguva-Chiyero

Makambani eMalta anobatsirwa neyakaomarara nzira yekubatanidza iyo inotora pakati pe3 kusvika kumazuva mashanu kana ruzivo rwese, kugashira magwaro ekushingairira nekutumirwa kwemari kwapihwa. Pamubhadharo wekuwedzera, kambani inogona kunyoreswa mukati memaawa makumi maviri nemana chete.

Kuverenga & Kuverenga Gore

Zvinyorwa zvegore negore zvakaongororwa zvinoda kugadzirirwa zvinoenderana neInternational Financial Reporting Standards (IFRSs). Izvi zvirevo zvinofanirwa kumisikidzwa kuRegistry yeMakambani uko kwavanogona kuongororwa neveruzhinji. Neimwe nzira, mutemo weMalta unopa sarudzo yesarudzo yemari-kupera.

Verenga zvimwe:

• Nyoresa kambani muMalta
• Zvakanakira kugadzira bhizinesi muMalta

Makambani akanyoreswa muMalta anoonekwa seanogara uye anotonga muMalta, nekudaro ivo vari pasi pemutero pamari yavo yepasirese mari isingatenderwe kubvisirwa pamutero wemubhadharo wekambani uyo parizvino unomira pa35%.

Imputation Sisitimu

Vagari vemunharaunda veMalta vanogashira chikwereti chakazara kune chero mutero unobhadharwa nekambani pane purofiti yakagovewa semugovano nekambani yeMalta, nokudaro ichidzivirira njodzi yekuteresa kaviri pamari iyoyo. Mumamiriro ezvinhu apo iye anogoverana anokweretwa mutero muMalta pachigovano pachiyero chiri pasi peyero yekambani yemutero (iyo parizvino yakamira pa35%), akawandisa emitero emitero anodzoserwa.

Kubhadhara Mutero

Pakutora mubairo, vagovani vekambani yeMalta vanogona kukumbira kudzoserwa kwese kana chikamu chemutero weMalta wakabhadharwa padanho rekambani pamari yakadaro. Kuti uone huwandu hwekudzoserwa uyo munhu anogona kutora, mhando uye sosi yemari inotambirwa nekambani inofanirwa kutariswa. Vagovani vekambani ine bazi muMalta uye vari kuwana mibairo kubva kubazi mibairo inoenderana nemutero muMalta vanokodzera iwo iwo iwo Malta mutero wekudzoserwa sevachagovana vekambani yeMalta.

Mutemo weMalta unoti mari dzekudzorera dzinofanira kubhadharwa mukati memazuva gumi nemana kubva pazuva rakabhadharwa mari, ndipo panodzoserwa mutero wakakwana uye wakaringana wekambani nevane masheya, mutero wakabhadharwa uye wakakwana. uye kudzorerwa kwakakodzera kudzorerwa kwaitwa.

Mari dzekudzorera dzinogona kusatorerwa mune chero zvazvingava pamutero unowanikwa pamari inotorwa yakananga kana zvisina kunangana, kubva kune isingazungunuke pfuma.

Verenga zvimwe: Malta zvibvumirano zviviri zvemitero

100% kudzorerwa

Kudzoserwa kwakazara kwemutero wakabhadharwa nekambani, zvichikonzera muyero wakasanganiswa wemutero we zero unogona kubvunzwa nevane masheya maererano ne:

• mari kana mibairo inotorwa kubva mukudyara iyo inokodzera seKubata Inobata; kana
• mune mari yemugovano, uko Kubata Kunotora chikamu kwakadaro kunowira mumahombekombe akachengeteka kana kugutsa zvinopihwa zvekurwisa kushungurudzwa.

Iyo 5 / 7ths inodzoserwa

Pane zviitiko zviviri panopihwa 5/7 yekudzoserwa:

• apo mari inotambirwa iri yekungoita chimbadzo kana mvumo; kana
• mune zviitiko zvemari dzinobva mukubata inobata iyo isingawire mukati memahombekombe akachengeteka kana kugutsa izvo zvinodzivirira kushungurudzwa.

Iyo 2 / 3rds dzosera

Vashandi vanofunga kuti kubhadharwa kwemitero kaviri maererano nemari ipi yekunze inotambirwa nekambani yeMalta inogumira kune 2/3 kudzoreredzwa kweMalta mutero wakabhadharwa.

Iyo 6 / 7ths inodzoserwa

Muzviitiko zvezvikamu izvo zvinopihwa kune vanogovera kubva kune chero imwe mari iyo yanga isati yambotaurwa, vagovani ava vane kodzero yekukumbira kudzoserwa kwe6 / 7th yemutero weMalta wakabhadharwa nekambani. Nekudaro, vagovani vanozobatsirwa kubva pamutero unoshanda weMalta mutero we5%.

Verenga zvimwe:

• Maitiro ekunyoresa kambani muMalta ?
• Malta kambani mutemo

Malta makambani anogona kubatsirwa kubva ku:

• Unilateral zororo, kusanganisira kiredhiti sisitimu yekusunungura mutero wepasi
• Kaviri Mutero Chibvumirano Network
• Flat Rate Yekunze Mutero Kiredhiti system (FRFTC)

Unilateral Ruregerero

Unilateral ruyamuro mashandiro anogadzira rakapetwa kaviri mutero chibvumirano pakati peMalta uye nhamba hombe yenyika kutenderera pasirese iyo inopa mutero chikwereti muzviitiko apo mutero wekunze wakatambudzwa zvisinei nekuti Malta ine mbiri mutero chibvumirano nehutongi hwakadai kana kwete. Kuti ubatsirwe nerunyararo, unobhadhara mutero anofanira kupa humbowo kugutsikana neMutungamiriri kuti:

• kuti mari yaimuka mhiri kwemakungwa;
• kuti mari yaunotambura yakatambura mutero wekunze; uye
• huwandu hwemutero wekunze wakatambura.

Mutero wekunze unotambura uchabhadharwa kuburikidza muchimiro chechikwereti pamutero unobhadharwa muMalta pamutero wakakura unobhadhariswa. Iyo kiredhiti haifanire kupfuura iyo yakazara mutero mutero muMalta pane yekune imwe nyika kuwanikwa mari.

OECD yakavakirwa Mutero Chibvumirano Network

Parizvino, Malta yakasaina anopfuura makumi manomwe makumi maviri emitero zvibvumirano. Zvibvumirano zvakawanda zvinoenderana nemhando yeOECD, kusanganisira zvibvumirano zvakasainwa nedzimwe nhengo dzeEU.

Uyezve verenga: Kuverenga muMalta

EU Parent uye Subsidiary Directive

Senyika yenhengo yeEU, Malta yatora iyo EU Parent-Subsidiary Directive iyo inorambidza kuyambuka muganho kuchinjisa zvikamu kubva kune zvinotsigirwa kuenda kumakambani evabereki mukati meEU.

Inofarira uye YeRoyalties Directive

Iyo Inofarira uye YeRoyalties Directive inosunungura mubhadharo uye mari yemubhadharo inobhadharwa kukambani iri munyika yenhengo kubva pamutero munharaunda yenhengo yenyika.

Kutora chikamu Kusunungurwa

Malta makambani akabata anogona kuve akaumbwa kuti abate zvikamu mune mamwe makambani uye kutora chikamu kwakadaro mune mamwe makambani kunokodzera kutora chikamu kubata. Kubata Makambani anosangana chero nemamamiriro ezvinhu ataurwa pazasi anogona kubatsirwa kubva mukuregererwa kunotora chikamu kunoenderana nemitemo inobata inobata zvese pazvikamu kubva pakubata kwakadaro uye mibairo inomuka pakuraswa kwezvinhu zvakadaro.

• imwe kambani inobata yakanangana ne5% yezvikamu zvekuenzana zvekambani ine guta rakazara kana chikamu chakakamurwa kuita zvikamu, izvo zvinobata zvinopa mukana weinenge 5% yeapiwo maviri eanotevera ("Equity Holding rights")
  • kodzero yekuvhota;
  • purofiti inowanikwa yekugovera; uye
  • zvinhu zviripo zvekugoverwa pane ichitenderera; kana
• kambani inhengo inokwikwidzana mukambani, nokudaro ine kodzero yekudaidzira uye kuwana chiyero chose chemasheya emari asina kubatwa nekambani yemugove wemari kusvika padanho rinotenderwa nemutemo wenyika iyo inogoverwa migove yemari ; kana
• kambani mugovani wemari mukambani, nekudaro ine kodzero yekuramba kwekutanga pazvinenge zvarongerwa kuraswa, kudzikinurwa, kana kudzimwa kwezvikamu zvese zvekambani zvisina kuchengetwa nekambani yemubati wemari. kana
• kambani mubati wekuenzana mukambani uye ine mvumo yekugara paBhodi kana kusarudza munhu kuti agare paBhodi rekambani iyoyo semutungamiriri; kana
• kambani igovani shareholder iyo inobata mari yekumiririra inomiririra hushoma huwandu hwehuwandu hwe € 1,164,000 kana yakaenzana nemari yekunze, sepazuva kana mazuva payakatengwa, mune imwe kambani uye iyo inobata mukambani inofanira kuitirwa kwenguva yakamiswa isingasviki mazuva zana nemakumi masere nematatu; kana
• kambani inovana shareity mukambani uye panochengetwa zvikamu zvakadaro kuri kusimudzira bhizinesi rayo uye kubata kwacho hakuitwe senzvimbo yekutengesa nechinangwa chekutengesa.
  Equity share inobata nekubata kwemari inogoverwa mune imwe kambani isiri yekambani yezvivakwa uye izvo zvinopa mvumo kune vanogovana kune chero maviri emakore matatu anotevera: kodzero yekuvhota, kodzero yemubhadharo unowanikwa kuti ugove kune vagovana uye kodzero yezvinhu zviripo zvekugovewa panopera kambani.

Kuregererwa kwekutora chikamu kunogona zvakare kushanda mukubata mune zvimwe zvinhu zvinogona kuve kudyidzana kweMalta kushoma, asiri mugari mutumbi wevanhu vane hunhu hwakafanana, uye kunyangwe mota yekudyara pamwe apo chinzvimbo chevashambadziri ishoma, sekureba sekubata kunogutsa Maitiro ekuregererwa akatsanangurwa pazasi:

• inogara kana kuiswa muEU;
• iri pasi pemutero wekunze pachiyero chinosvika gumi nemashanu kubva muzana; kana
• isingasviki makumi mashanu kubva muzana yemari inowanikwa inotorwa kubva pasiti yekufarira kana mvumo.

Aya ari pamusoro ndiwo madoko akachengeteka akaiswa. Muzviitiko apo iyo kambani mune iyo inobata inobata inoitirwa isingawire mukati meimwe yambotaurwa chiteshi chengarava, mari iyo inotorwa saka inogona zvakadaro kusunungurwa pamutero muMalta kana ese ari maviri mamiriro ari pazasi agutsikana:

• zvikamu zvakaenzana zvakachengetwa mukambani isingagari hazvifanirwe kumiririra portfolio investment; uye
• iyo isiri-mugari kambani kana yayo yekungoita chimbadzo kana mvumo yakave iri pasi pemutero pachiyero chisiri pasi pe5%

Flat Rate Yekunze Mutero Kiredhiti

Makambani ari kuwana mari yekunze kwenyika anogona kubatsirwa kubva kuFRTC, chero vakapa chitupa chemuongorori achiti mari iyi yakamuka mhiri kwemakungwa. Iyo FRFTC michina inotora mutero wekunze unotambura ne25%. Imwe 35% yemutero inoiswa pamutero wekambani wakakwiridzirwa ne25% FRFTC, neiyo 25% chikwereti ichiiswa pamitero yeMalta.

Verenga zvimwe:

• Zvakanakira kugadzira bhizinesi muMalta
• Malta kambani inyoresa

• Iko hakuna kubvisirwa mutero pane kugoverwa kwezvikamu kune vagovana;
• Hapana mutero kana zvirambidzo pakugovaniswa kwezvikamu kubva kukambani yeMalta;
• Mutero unobhadharwa uye kudzoreredzwa kunogamuchirwa mune imwechete mari yekambani share share.
• Hapana chekubatira mutero pane chimbadzo nemitero kune vasiri-vagari;
• Hapana mabasa makuru;
• Hapana hupfumi mutero;

Verenga zvimwe:

• Nei uchibatanidza muMalta ?
• Malta kambani mutero

Mune zvimwe zviitiko zvinotsanangurwa pamutemo, zvinokwanisika kukumbira mutongo wakarongeka kuti upe chokwadi pakushandiswa kwemutemo wemutero wepamba kune chimwe chiitiko.

Kutonga kwakadai kunenge kuri kusunga Inland Revenue kwemakore mashanu uye kupona shanduko mumutemo kwemakore maviri, uye inowanzo kupihwa mukati memazuva makumi matatu ekunyorera. Iyo isina kurongwa sisitimu yeMitero mhinduro yakagadzirwa kuburikidza iyo tsamba yekutungamira inogona kupihwa.

Verenga zvimwe:

• Malta mutero wekambani
• Malta kambani inyoresa

Sezvo inhengo yeEuropean Union, Malta yakazadzisa ese akakodzera mirau yeEU ine chekuita nenyaya yemitero yemakambani, kusanganisira iyo EU Parent-Subsidiary Directive uye iyo Inofarira neRoyalties Directive.

Izvi zvinoita kuti hurongwa hwepamutemo hweMalta huenderane zvizere nemutemo weEU uyezve zvinowirirana nemitemo yeMalta nemitemo yenyika dzese dziri nhengo.

Verenga zvimwe:

• Maitiro ekumisikidza kambani muMalta ?
• Malta mutero wekambani

Mukushanda: Albania, Australia, Austria, Bahrain, Barbados, Belgium, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Germany, Greece, Guernsey, Hong Kong, Hungary , Iceland, India, Ireland, Isle of Man, Israel, Italy, Jersey, Jordan, Korea, Kuwait, Latvia, Lebanon, Libya, Lichtenstein, Lithuania, Luxembourg, Malaysia, Mauritius, Mexico, Moldova, Montenegro, Morocco, Netherlands, Norway. , Pakistan, Poland, Portugal, Qatar, Romania, San Marino, Russia, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, Spain, Sweden, Switzerland, Syria, Tunisia, Turkey, United Arab Emirates, United Kingdom, USA , Uruguay neVietnam.

Zvibvumirano zvakasaina asi zvisati zvashanda: Belgium, Ukraine, Curaçao

Mutero Ruzivo Shanduro Zvibvumirano muHome: Bahamas, Bermuda, Cayman Islands, Gibraltar, USA.

Mutero Ruzivo Shanduro Zvibvumirano - yakasainwa asi isiri kushanda: Macao

Verenga zvimwe:

• Maitiro ekumisikidza kambani muMalta ?
• Malta mutero wekambani