Iinkonzo zabaThengi: + - Izaziso
Siza kukwazisa kuphela iindaba ezintsha nezibalulekileyo kuwe.
World-class legislative and regulatory climate
Transportation and logistics hub
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.
IMalta ibonelela ngeendlela ezahlukeneyo zentsebenziswano kunye neenkampani ezinamatyala athile:
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.
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 zenkampani yabucala enomda zingenamda kodwa kufuneka zichazwe kwimemorandam yoMbutho. Kwimeko yenkampani yabucala ekhululwe umda, injongo ephambili kufuneka ichazwe ngokunjalo.
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
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.
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.
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.
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.
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.
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%.
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.
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
Imbuyiselo epheleleyo yerhafu ehlawulwe yinkampani, ekhokelela kwinqanaba elifanelekileyo lokudibanisa irhafu linokufunwa ngabanini zabelo malunga:
Kukho amatyala amabini apho kunikwa imali eyi-5/7:
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.
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%.
Iinkampani zaseMalta zinokuxhamla kwezi:
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:
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:
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:
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:
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.
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.
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.
Ukunyanzelwa: IAlbania, iAustralia, iAustria, iBahrain, iBarbados, iBelgium, iBulgaria, iCanada, iChina, iCroatia, iSipro, iRiphabhlikhi yaseCzech, iDenmark, iJiphutha, iEstonia, iFinland, iFrance, iGeorgia, iJamani, iJamani, iGrisi, iGuernsey, iHong Kong, iHungary , 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, e-USA. , IUruguay neVietnam.
Izivumelwano ezisayiniweyo kodwa azikasebenzi: IBelgium, iUkraine, iCuraçao
Izivumelwano zoTshintsho loLwazi ngeRhafu kuMkhosi: IBahamas, iBermuda, iCayman Islands, iGibraltar, e-USA.
Izivumelwano zoTshintsho loLwazi ngeRhafu- zisayiniwe kodwa zingasebenzi: IMacao
Sisoloko sizingca ngokuba ngabanikezeli beenkonzo zezezimali abanamava kwimarike yamanye amazwe. Sibonelela ngeyona nto iphambili nokhuphiswano kuwe njengabathengi abaxabisekileyo ukuguqula iinjongo zakho kwisisombululo ngesicwangciso esisebenzayo. Isisombululo sethu, Impumelelo yakho.
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