IRegistry yeNkampani yeMalta
Inkampani yaseMalta yabucala enamatyala

Ngo-2007, iMalta yenza uhlaziyo lokugqibela kwinkqubo yayo yerhafu yokudibanisa ukuze isuse intsalela yocalucalulo oluqinisekileyo lwerhafu ngokwandisa ukubakho kwembuyekezo yerhafu kubahlali nakwabangengabo abahlali ngokufanayo.

Iimpawu ezithile ezinje ngokuxolelwa ekuthatheni inxaxheba okunceda ukwenza iMalta ibe nomtsalane ngakumbi ekucwangciseni irhafu yaziswa nakweli nqanaba.

Ukutyhubela iminyaka iMalta iguqukile kwaye izakuqhubeka ukuyiguqula imithetho yayo yerhafu ukuze ihambelane nemiyalelo eyahlukeneyo ye-EU kunye namanyathelo e-OECD ngaloo ndlela inikezela ngenkqubo yerhafu enomtsalane, ekhuphisanayo nehambelana ngokupheleleyo ne-EU.

Funda ngokugqithisileyo:

• Irhafu yomdibaniso weMalta
• Irejista yeNkampani iMalta
• IMalta akhawunti yebhanki engaselunxwemeni

IMalta ibonelela ngeendlela ezahlukeneyo zentsebenziswano kunye neenkampani ezinamatyala athile:

• Uluntu (plc);
• Ubucala (Ltd). Intsebenziswano
• en capitalite eyinkunzi eyabelwe izabelo
• en capitalite eyinkunzi engohlulwahlulwahlulwanga kwizabelo;
• en nom ukuqokelela

Funda ngokugqithisileyo:

• Irejista yenkampani yaseMalta
• Ukwenza ishishini eMalta

Iimfuno zeNkunzi

Inkampani yabucala kufuneka ibe nesabelo esincinci esikhutshweyo se- € 1,164.69. I-20% yale mali kufuneka ihlawulwe xa kubandakanywa. Nayo nayiphi na imali yamanye amazwe eguqulweyo inokusetyenziselwa ukwenza i-capital. Imali ekhethiweyo iya kuba yimali yenkampani yokunika ingxelo kunye nemali ehlawulwa ngayo irhafu kwaye nayiphi na imbuyekezo yerhafu efunekayo ifunyenwe, into ephelisa ingozi yokutshintshiselana kwamanye amazwe. Ngaphaya koko, umthetho wenkampani waseMalta ubonelela ngeenkampani ezisetelwe kwisabelo mali sokwahluka.

Izabelo

Ngelixa iinkampani ngokubanzi zimiselwe ngaphezulu kwesabelo esinye, kukho ithuba lokuseka inkampani njengenkampani yelungu elinye. Abantu abohlukeneyo okanye amaziko anokugcina izabelo, kubandakanya abantu, amaqumrhu amaqumrhu, iitrasti neziseko. Ngenye indlela, inkampani yetrasti efana neChetcuti Cauchi's Claris Capital Limited, inkampani yethu ethembekileyo egunyaziswe liGunya leeNkonzo zezeMali eMalta ukuba isebenze njengotrasti okanye inkohliso, inokubamba izabelo ukulungiselela abaxhamli.

Izinto

Izinto zenkampani yabucala enomda zingenamda kodwa kufuneka zichazwe kwimemorandam yoMbutho. Kwimeko yenkampani yabucala ekhululwe umda, injongo ephambili kufuneka ichazwe ngokunjalo.

Abalawuli kunye noNobhala kwinkampani yaseMalta

Ngokumalunga nabalawuli kunye nonobhala wenkampani, iinkampani zabucala nezikarhulumente zineemfuno ezahlukeneyo. Ngelixa iinkampani zabucala kufuneka ubuncinci kumlawuli omnye, inkampani yoluntu kufuneka ibe ubuncinci ezimbini. Kuyenzeka ukuba umlawuli abe liqumrhu elidibeneyo. Zonke iinkampani zinyanzelekile ukuba zibe nonobhala wenkampani. Unobhala wenkampani yaseMalta kufuneka abe ngumntu kwaye kukho ithuba lokuba umlawuli asebenze njengonobhala wenkampani. Kwimeko yenkampani yabucala ekhululwe eMalta, umlawuli ekuphela kwakhe unokusebenza njengonobhala wenkampani.

Ngelixa kungekho zirikhwizishini zisemthethweni malunga nokuhlala kwabalawuli okanye unobhala wenkampani, kuyacetyiswa ukuba kutyunjwe abalawuli babahlali baseMalta njengoko oku kuqinisekisa ukuba inkampani ilawulwa ngokufanelekileyo eMalta. Iingcali zethu ziyakwazi ukwenza okanye ukucebisa amagosa kwiinkampani zabaxumi phantsi kolawulo lwethu.

Funda ngokugqithisileyo: Ii-ofisi ezilungiselelwe iinkonzo eMalta

Imfihlo

Phantsi koMthetho oyiProfessional Secrecy Act, iingcali zibotshelelwe ngumgangatho ophezulu wokugcinwa kwemfihlo njengoko kusekwe ngulo mthetho ukhankanywe ngasentla. Ezi ngcali zibandakanya abameli, ii-notaries, abagcini zincwadi, abaphicothi zincwadi, abaphathiswa kunye namagosa eenkampani ezichongiweyo kunye nabonyuliweyo, phakathi kwabanye. Icandelo lama-257 leKhowudi yoLwaphulo-mthetho yaseMalta icacisa ukuba iingcali ezixela iimfihlelo zobungcali zinokuhlawuliswa imali eyi- € 46,587.47 kunye / okanye isigwebo seminyaka emibini entolongweni.

Iintlanganiso

Iinkampani zaseMalta kufuneka zibambe okungenani intlanganiso enye rhoqo ngonyaka, kungapheli iinyanga ezilishumi elinesihlanu phakathi komhla wentlanganiso kawonke-wonke yonyaka kunye naleyo izayo. Inkampani ebamba intlanganiso yayo yokuqala yonyaka iyaxolelwa ekubambeni enye intlanganiso ngonyaka wokubhaliswa kwayo okanye kunyaka olandelayo.

Inkqubo yoQeqesho

Ukubhalisa inkampani, imemorandam kunye namanqaku ombutho kufuneka zingeniswe kuMgcini zincwadi zobhaliso lweeNkampani, kunye nobungqina bokuba imali ehlawulelweyo yenkampani ifakwe kwiakhawunti yebhanki. Emva koko kuya kukhutshwa isatifikethi sobhaliso.

Ixesha lokuNgena kwiNqanaba

Iinkampani zaseMalta ziyaxhamla kwinkqubo yokudibanisa ekhawulezayo ethatha phakathi kweentsuku ezi-3 ukuya kwezi-5 nje ukuba lonke ulwazi, ukufunyanwa kwamaxwebhu okunyamekela ngokufanelekileyo kunye nokuhanjiswa kwemali kunikezelwe. Ngemali eyongezelelweyo, inkampani inokubhaliswa kwiiyure nje ezingama-24.

Unyaka-mali

Iingxelo-mali eziphicothiweyo zonyaka kufuneka zilungiswe ngokungqinelana neMigangatho yeNgxelo yezeMali yeHlabathi (i-IFRS). Ezi ngxelo kufuneka zifayilishwe kwiRegistry yeeNkampani apho zinokuthi zihlolwe luluntu. Ngenye indlela, umthetho waseMalta ubonelela ngokukhetha ukuphela konyaka-mali.

Funda ngokugqithisileyo:

• Bhalisa inkampani eMalta
• Izibonelelo zokuseka ishishini eMalta

Iinkampani ezibhaliswe eMalta zithathwa njengezohlala kwaye zilawulwa eMalta, yiyo loo nto baphantsi kwerhafu kwingeniso yabo yomhlaba wonke evunyelweyo kunciphiso lwerhafu yomdibaniso okwangoku emi kwi-35%.

Inkqubo yokuChaphazela

Abanini zabelo abahlala eMalta bafumana ikhredithi epheleleyo kuyo nayiphi na irhafu ehlawulwe yinkampani kwinzuzo ehanjiswe njengezahlulo yinkampani yaseMalta, oko ke kuthintela umngcipheko wokurhafiswa kabini kuloo mali. Kwiimeko apho umnini zabelo enoxanduva lokuhlawula irhafu eMalta kwisahlulo esisezantsi kunenqanaba lenkampani lerhafu (ngoku elime kuma-35%), iikhredithi zerhafu engaphezulu ibuyisiwe.

Ukubuyiselwa kweRhafu

Emva kokufumana isahlulo, abanini zabelo benkampani yaseMalta banokufuna ukubuyiselwa imali yabo bonke okanye inxalenye yerhafu yaseMalta ehlawulwe kwinqanaba lenkampani kuloo ngeniso. Ukuchonga isixa semali ebuyiswayo umntu anokuyifaka ibango, uhlobo kunye nomthombo wengeniso efunyenwe yinkampani kufuneka ithathelwe ingqalelo. Abanini zabelo benkampani abanesebe eMalta kwaye abafumana izabelo kwinzuzo yesebe ngokuxhomekeke kwirhafu eMalta banelungelo lokubuyiselwa kwirhafu efanayo yaseMalta njengabanini zabelo kwinkampani yaseMalta.

Umthetho waseMalta umisela ukuba ukubuyiselwa kwemali kufuneka kuhlawulwe zingaphelanga iintsuku ezili-14 ukusukela kumhla ekufanele ukuba ubuyiselwe imali, kulapho ukubuyiswa okupheleleyo kunye nokuchanekileyo kwirhafu yenkampani kunye nabanini zabelo kuye kwahlawulwa, irhafu efanele ukuhlawulwa ihlawulwe ngokupheleleyo kwaye kwenziwe ibuyiselo eyiyo.

Ukubuyiselwa imali akunakubangwa nakweyiphi na imeko kwirhafu efunyenwe kwingeniso efunyenwe ngokuthe ngqo okanye ngokungathanga ngqo, kwipropathi engenakususwa.

Funda ngakumbi: Izivumelwano zerhafu eziphindwe kabini eMalta

Ukubuyiselwa kwemali eyi-100%

Imbuyiselo epheleleyo yerhafu ehlawulwe yinkampani, ekhokelela kwinqanaba elifanelekileyo lokudibanisa irhafu linokufunwa ngabanini zabelo malunga:

• Ingeniso okanye iingeniso zifunyenwe kutyalo-mali olufanelekileyo njengeLungelo lokuThatha inxaxheba; okanye
• kwimeko yengeniso yokwahlula-hlula, apho oko kuThatha iNxaxheba kuwela kumazibuko akhuselekileyo okanye kuyanelisa ulungiselelo oluchasene nokuphathwa gadalala.

Imbuyekezo yesi-5/7

Kukho amatyala amabini apho kunikwa imali eyi-5/7:

• xa umvuzo ofunyenweyo ungowenzala nje okanye iiroyalties; okanye
• Kwimeko yengeniso evela kubambe inxaxheba engangeniyo kumazibuko akhuselekileyo okanye ngokwanelisa izibonelelo ezichasene nokuxhatshazwa.

Ukubuyiselwa kwe2 / 3rds

Abanini zabelo ababanga ukuhlawulwa kwerhafu ephindwe kabini ngokubhekisele kuyo nayiphi na ingeniso yamazwe angaphandle efunyenwe yinkampani yaseMalta banqunyelwe umrhumo we-2/3 werhafu yaseMalta ehlawuliweyo.

Ukubuyiselwa imali kwe-6 / 7th

Kwiimeko zezahlulo ezihlawulwa kubanini zabelo ngayo nayiphi na ingeniso engakhange ikhankanywe ngaphambili, aba babelo banelungelo lokufuna ukubuyiselwa imali ye-6 / 7th yerhafu yaseMalta ehlawulwe yinkampani. Yiyo loo nto abanini zabelo beya kuxhamla kwinqanaba elifanelekileyo lerhafu yaseMalta ye5%.

Funda ngokugqithisileyo:

• Ungayibhalisa njani inkampani eMalta ?
• Umthetho wenkampani iMalta

Iinkampani zaseMalta zinokuxhamla kwezi:

• Uncedo lwelinye ilizwe, kubandakanya nenkqubo yamatyala yokufumana uncedo kwirhafu engaphantsi
• Inethiwekhi yesiVumelwano seRhafu ephindwe kabini
• Inkqubo yeRhafu yeTyala yeRhafu yaNgaphandle (i-FRFTC)

Uncedo oluManyeneyo

Inkqubo yokuhlangula kwelinye ilizwe idala isivumelwano esiphakathi serhafu phakathi kweMalta kunye nenani elikhulu lamazwe kwihlabathi liphela elinikezela ngetyala kwirhafu kwiimeko apho irhafu yamanye amazwe iye yafumana ubunzima nokuba iMalta inesivumelwano serhafu esinegunya elinjalo okanye hayi. Ukuxhamla kuncedo lwelinye icala, umrhafi kufuneka anike ubungqina ngokwanelisa uMkomishinala ukuba:

• ukuba ingeniso yavela phesheya kolwandle;
• ukuba umvuzo ufumene irhafu yangaphandle; kwaye
• isixa serhafu yamanye amazwe esihluphekileyo.

Irhafu yamanye amazwe ethe yahlawulwa iya kuhlawulwa ngendlela yetyala onokuthi uhlawule irhafu eMalta kwingeniso ehlawulwayo. Ikhredithi ayinakugqitha ityala lilonke lerhafu eMalta kwingeniso yelizwe langaphandle.

Inethiwekhi yeSivumelwano seRhafu esekwe kwi-OECD

Ukuza kuthi ga ngoku, iMalta ityikitye ngaphezulu kwe-70 yezivumelwano zerhafu kabini. Uninzi lwezivumelwano lusekwe kwimodeli ye-OECD, kubandakanya nezivumelwano ezisayinwe namanye amazwe angamalungu e-EU.

Funda kwakhona: I- Akhawunti eMalta

Umyalelo woMzali we-EU kunye neNkxaso-mali

Njengelungu le-EU, iMalta yamkele i-EU Parent-Subsidiary Directive elahla ukuhanjiswa kwemida eyahlulwayo ukusuka kwinkxaso-mali ukuya kwiinkampani zabazali kwi-EU.

Umyalelo weNzala kunye neRoyalty

Umyalelo weNzala kunye neRoyalty uhlawula inzala kunye neentlawulo zeroyal ezihlawulwa kwinkampani ekwilungu lelungu kwirhafu yelungu elililungu.

Ukuthatha inxaxheba kuXolelo

Iinkampani ezibambe iMalta zinokucwangciswa ukuba zibambe izabelo kwezinye iinkampani kwaye ukuthatha inxaxheba kwezinye iinkampani kufanelekile njengokubamba inxaxheba. Iinkampani eziPhetheyo ezihlangabezana nayo nayiphi na kwezi meko zichazwe apha ngezantsi zinokuxhamla kolu xolelo luthathe inxaxheba ngokusekwe kwimithetho yokubamba ethathe inxaxheba kuzo zombini izabelo ezivela kubambiso olunjalo kunye neenzuzo ezivela ekufumaneni ezo zinto:

• inkampani ibambe ngokuthe ngqo ubuncinci i-5% yezabelo zezabelo kwinkampani ezinemali eyinxalenye ngokupheleleyo okanye inxenye yohlulwe izabelo, ezibambe inelungelo lokufumana ubuncinci i-5% yazo naziphi na ezimbini kwezi zilandelayo ("amalungelo okugcina amalungelo")
  • ilungelo lokuvota;
  • Inzuzo ekhoyo yokuhambisa; kwaye
  • ii-asethi ezifumanekayo ukuze zisasazwe kwi-winding up; okanye
• inkampani ngumnini zabelo kwizabelo kwinkampani, ke ngoko inelungelo lokufuna kwaye ifumane yonke imali eseleyo kwizabelo zezabelo ezingabanjwanga yinkampani yabanini zabelo ukuya kuthi ga apho kuvunyelwe ngumthetho welizwe apho izabelo zezabelo zigcinwe khona ; okanye
• inkampani ngumnini zabelo kwizabelo kwinkampani, ke ngoko inelungelo lokwala okokuqala kwimeko apho kucetywayo ukuhlawulelwa, ukuhlawulelwa, okanye ukurhoxiswa kwazo zonke izabelo zezabelo zenkampani ezingabanjwanga yile nkampani yabanini zabelo; okanye
• inkampani ingumnini zabelo kwizabelo kwaye inelungelo lokuhlala kwiBhodi okanye ichonge umntu oza kuhlala kwiBhodi yale nkampani njengomlawuli; okanye
• inkampani ngumnini zabelo olinganayo ophethe utyalomali olubonisa ubuncinci bexabiso le- € 1,164,000 okanye elilinganayo kwimali yelinye ilizwe, njengakumhla okanye kwimihla eyafunyanwa ngayo, kwinkampani kwaye ukubanjwa kwinkampani kufuneka kubanjwe ixesha eliphazamisekileyo ubuncinci beentsuku ezili-183; okanye
• inkampani ngumnini zabelo kwezabelo kwinkampani kwaye apho ukubamba izabelo ezinjalo kukuqhubela phambili ishishini lalo kwaye ukubanjwa akubanjwanga njengesitokhwe sokurhweba ngenjongo yorhwebo.
  Izabelo ze-equity zijongana nokubanjwa kwemali eyabelweyo kwinkampani engeyiyo inkampani yepropathi kwaye enika umnini zabelo ubuncinci kuyo nayiphi na iminyaka emibini kule ilandelayo: ilungelo lokuvota, ilungelo lenzuzo efumanekayo yokuhanjiswa kwabanini zabelo kunye ilungelo lempahla yexabiso ekhoyo yokuhanjiswa kwenkampani.

Ukuthatyathwa kwenxaxheba kunokusebenza ekubanjweni kwamanye amaziko anokuba yintsebenziswano encinci yaseMalta, umzimba ongahlali wabantu abaneempawu ezifanayo, kunye nesithuthi sotyalo-mali esihlangeneyo apho uxanduva lwabatyali-mali lilinganiselwe, okoko nje ukubamba kuyanelisa Iikhrayitheriya zokuxolelwa ezichazwe apha ngezantsi:

• ngumhlali okanye ubandakanyiwe kwi-EU;
• ixhomekeke kuyo nayiphi na irhafu yamazwe angaphandle kwinqanaba le-15% ubuncinci; okanye
• ngaphantsi kwe-50% yengeniso yayo ethathwe kwinzala nje okanye kwiroyalthi.

Oku kungasentla ngamazibuko akhuselekileyo asetiweyo. Kwimeko apho inkampani ebambe ukubamba inxaxheba ingekhoyo phakathi kwamazibuko akhuselekileyo akhankanyiweyo ngasentla, umvuzo ofunyenweyo ngenxa yoko unokuxolelwa kwirhafu eMalta ukuba ngaba le miqathango ingezantsi yanelisekile:

• Izabelo zezabelo ezigcinwe kwinkampani engahlaliyo mazingamele utyalo-mali lwesikhundla; kwaye
• inkampani engahlaliyo okanye inzala yayo okanye iroyalties ibiphantsi kwerhafu kwinqanaba elingaphantsi kwe-5%

Ireyithi yeFlethi yeRhafu yaNgaphandle

Iinkampani ezifumana umvuzo waphesheya zinokuxhamla kwi-FRTC, ngokubonelela ngesiqinisekiso somphicothi zincwadi esichaza ukuba umvuzo uvela phesheya kolwandle. Inkqubo ye-FRFTC ithatha irhafu yangaphandle yafumana iipesenti ezingama-25. Irhafu ye-35% inyanzeliswa kwimali engenayo yenkampani eyenziwe nge-25% ye-FRFTC, kunye ne-25% yekhredithi esetyenzisiweyo ngokuchasene nerhafu yeMalta.

Funda ngokugqithisileyo:

• Izibonelelo zokuseka ishishini eMalta
• Irejista yenkampani yaseMalta

• Akukho rhafu ibanjiweyo kulwabiwo lwesahlulelo kubanini zabelo;
• Akukho rhafu okanye zithintelo kulwabiwo lwesahlulo esivela kwinkampani yaseMalta;
• Irhafu iyahlawulwa kwaye imali ebuyiswayo ifunyanwa ngohlobo lwemali eyinkunzi yenkampani.
• Akukho kubamba rhafu kwinzala nakwimali yasebukhosini kwabangahlaliyo;
• Akukho ntlawulo inkulu;
• Akukho rhafu yobutyebi;

Funda ngokugqithisileyo:

• Kutheni ubandakanya eMalta ?
• Irhafu yenkampani yaseMalta

Kwiimeko ezithile ezichaziweyo emthethweni, kunokwenzeka ukuba ucele isigwebo esisemthethweni ukubonelela ngokuqinisekileyo ekusetyenzisweni komthetho werhafu yekhaya kwintengiselwano ethile.

Ezo zigwebo ziya kubophelela kwi-Inland Revenue iminyaka emihlanu kwaye zisinde kutshintsho lomthetho kangangeminyaka emi-2, kwaye zikhutshwa ngokubanzi kwiintsuku ezingama-30 zesicelo. Inkqubo engacwangciswanga yeNgcaciso yeNgeniso yenziwe ngokuya kuthi kunikwe ileta yesikhokelo.

Funda ngokugqithisileyo:

• Irhafu yomdibaniso weMalta
• Irejista yenkampani yaseMalta

Njengelungu le-European Union, iMalta iphumeze yonke imigaqo efanelekileyo ye-EU echaphazela irhafu yomdibaniso, kubandakanya ne-EU Parent-Subsidiary Directive kunye ne-Interest and Royalties Directive.

Oku kwenza ukuba isakhelo sezomthetho saseMalta sihambisane ngokupheleleyo nomthetho we-EU kwaye sihambelane nemithetho yaseMalta kunye nemithetho yawo onke amanye amazwe angamalungu.

Funda ngokugqithisileyo:

• Ukuseka njani inkampani eMalta ?
• Irhafu yomdibaniso weMalta