Siza kukwazisa kuphela iindaba ezintsha nezibalulekileyo kuwe.
ILuxembourg lelinye lawona mazwe mancinci eYurophu, kwaye ikwindawo ye-179th ngobukhulu kuwo onke amazwe azimeleyo e-194 ehlabathi; ilizwe limalunga ne-2,586 yeekhilomitha (998 sq mi) ngokobukhulu, kunye nemilinganiselo ye-82 km (51 mi) ubude kunye ne-57 km (35 mi) ububanzi. Ikomkhulu lalo, isixeko saseLuxembourg, sikunye neBrussels kunye neStrasbourg, sesinye seedolophu ezintathu ze-European Union kunye nesihlalo seNkundla yezoBulungisa yaseYurophu, elona gunya liphezulu kwezomthetho kwi-EU.
Ngo-2016, iLuxembourg yayinabemi abangama-576,249, eyenza ukuba ibe lelinye lawona mazwe anabantu abaninzi eYurophu.
Iilwimi ezintathu zamkelwe ngokusemthethweni eLuxembourg: IsiJamani, isiFrentshi, kunye neLuxembourg.
I-Grand Duchy yaseLuxembourg yintando yesininzi emele ngohlobo lomgaqo-siseko, kunye nelifa elilandelanayo kusapho lakwaNassau. IGrand Duchy yaseLuxembourg ibingumbuso ozimeleyo ozimeleyo okoko iSivumelwano saseLondon satyikitywa ngomhla we-19 ku-Epreli ngo-1839. Le demokhrasi yasePalamente inento eyodwa: okwangoku kuphela kweGrand Duchy emhlabeni.
Umbutho weLuxembourg State usekwe kumgaqo wokuba imisebenzi yamagunya ohlukeneyo kufuneka isasazeke phakathi kwamalungu ahlukeneyo. Njengakwezinye iindawo ezininzi zedemokhrasi, ukwahlulwa kwamandla kuguquguquka eLuxembourg. Ewe, kuninzi ubudlelwane phakathi kwamagunya olawulo kunye nowiso-mthetho nangona ezomthetho zihlala zizimele ngokupheleleyo.
ILuxembourg lelinye lawona mazwe atyebileyo emhlabeni. Inenye ye-akhawunti ye-eurozone ephezulu ngoku njengesahlulo se-GDP, igcina imeko yohlahlo-lwabiwo mali esempilweni, kwaye inelona nqanaba lisezantsi lamatyala oluntu. Ukhuphiswano lwezoqoqosho luzinziswa ziziseko eziqinileyo zeziko lenkqubo yentengiso evulekileyo
I-EUR (€)
Akukho lawulo lotshintshiselwano okanye imigaqo yemali. Nangona kunjalo, phantsi kwemithetho yokuchasana nemali ngokungekho semthethweni, abathengi kufuneka bazalisekise iimfuno zokuchonga xa bengena kubudlelwane beshishini, ukuvula iiakhawunti zebhanki okanye ukuhambisa ngaphezulu kwe-EUR 15,000.
Icandelo lezemali lelona galelo likhulu kuqoqosho lwaseLuxembourg. ILuxembourg liziko lezemali kwilizwe liphela kwi-European Union, ineebhanki zamanye amazwe ezingaphezu kwe-140 ezineofisi kweli lizwe. Kuluhlu lwamaZiko ezeMali akutshanje, iLuxembourg yabekwa njengeziko lesithathu elikhuphisanayo kwezemali eYurophu emva kweLondon naseZürich. Ewe kunjalo, iiasethi eziyimali zemali kutyalo-mali njenge-ratio kwi-GDP inyuke ukusuka kwi-4,568 yeepesenti ngo-2008 ukuya kwi-7,327 yeepesenti ngo-2015.
Funda ngokugqithisileyo:
Umthetho weQumrhu laseLuxembourg umelwe nguMthetho ngokubhekisele kwiiNkampani zoRhwebo i-1915 ehlaziyiweyo amatyeli aliqela. Umthetho uchaza iimeko ezinokusekwa ngamaqumrhu asemthethweni, imigaqo yokusebenza kwawo, iinkqubo ekufuneka zenziwe ngaphambi kokudityaniswa, ukupheliswa kunye naluphi na uhlobo lotshintsho lweziko elisemthethweni.
One IBC Limited ibonelela ngenkonzo yokuNgena eLuxembourg ngohlobo lweSoparfi kunye noRhwebo.
I-European Union (i-EU) inyanzelisa izithintelo ezithile okanye izithintelo:
Eminye yale miqobo ithathwe kwiZigqibo ezithathwe liBhunga lezoKhuseleko leZizwe eziManyeneyo okanye uMbutho woKhuseleko kunye nokuSebenzisana eYurophu (OSCE). Bamkelwe kwi-EU nokuba kukwizikhundla eziqhelekileyo zaMazwe angamaLungu kwiBhunga le-EU, okanye ngezigqibo ezithathwe liBhunga le-EU, okanye ngokweMigaqo ye-EU esebenza ngqo eLuxembourg.
Umbutho osandul 'ukusekwa waseLuxembourg kufuneka ukhethe igama elilodwa lenkampani elingafaniyo neminye imibutho. Igama lendibaniselwano kufuneka liphele ngoonobumba bokuqala bamagama "AG" okanye "SA" ukumisela uhlobo oluthile lwenkampani. Kwakhona igama lombutho alinakufana nomnini zabelo. Nje ukuba senziwe isatifikethi sokufakwa eLuxembourg siza kuthwala igama lenkampani.
Funda ngokugqithisileyo:
Inkampani yabucala enamatyala (i-SARL): i-EUR12,000, ekufuneka ihlawulwe ngokupheleleyo.
KwiLuxembourg, iqumrhu livunyelwe ukukhupha izabelo ezibhalisiweyo. Izabelo zequmrhu zinokukhutshwa kunye okanye ngaphandle kwamalungelo okuvota, kuxhomekeka kwinkampani. Izabelo ezibhalisiweyo zequmrhu kufuneka zingene kwincwadi yokubhalisa yombutho. Izabelo ezibhalisiweyo zinokudluliselwa kuphela ngokukhupha ingxelo egqithisileyo egunyazisiweyo ngulo mdlulisi kunye nodlulisayo.
Imibutho yaseLuxembourg inokukhupha izabelo zabathengi ezihlala zigqithiselwa kukuhanjiswa kweziqinisekiso. Nabani na onesitifiketi sezabelo kumniniyo.
Ubuncinci kufuneka kuqeshwe umlawuli omnye. Umlawuli unokuhlala kulo naliphi na ilizwe kwaye abe ngumntu wabucala okanye iqumrhu elidibeneyo.
Ubuncinci isabelo esinye siyafuneka. Umnini zabelo unokuhlala kulo naliphi na ilizwe kwaye abe ngumntu wabucala okanye iqumrhu elidibeneyo.
Irhafu yengeniso yomdibaniso (CIT) yehlisiwe ukusuka kwi-19% (2017) ukuya kwi-18%, ekhokelela kwinqanaba elipheleleyo lerhafu kwiinkampani ezingama-26.01% eLuxembourg City (kuthathelwa ingqalelo umanyano lwe-7% kunye ne-6.75% kamasipala Ixabiso lerhafu yeshishini elisebenzayo kwaye elinokwahluka ngokuxhomekeka kwisihlalo senkampani). Eli nyathelo licwangciselwe ukomeleza ukhuphiswano lweenkampani.
Kwakhona funda: I- Akhawunti yeLuxembourg
I-Akhawunti inyanzelekile kwimibutho. Iirekhodi kufuneka zigcinwe kwimali yeziko kunye nokuthengiselana kweshishini, kwaye zigcinwe ukuze zihlale zihlaziyiwe.
Imibutho yaseLuxembourg kufuneka ibeneeofisi zombini kunye nearhente ebhalisiweyo yasekhaya ukuze bafumane iinkqubo zeseva kunye nezaziso ezisemthethweni. Umbutho uvunyelwe ukuba ube nedilesi ephambili naphi na emhlabeni.
I-Luxembourg igqibe ngaphezulu kwe-70 yezivumelwano zerhafu ephindwe kabini kwaye phantse izivumelwano ezingama-20 zilinde ukuvunywa. Ingqungquthela yokuthintela ukurhafiswa kabini iluncedo kubatyali mali bamanye amazwe abavela kwelo lizwe abafuna ukuvula ishishini eLuxembourg okanye kwelinye ilizwe. I-Luxembourg ityikitye izivumelwano zerhafu ephindwe kabini nala mazwe alandelayo: IArmenia, iOstriya, iAzerbaijan, iBahrain, iBarbados, iBelgium, iBrazil, iBulgaria, iCanada, iChina, iCzech Republic, iDenmark, ...
Ilayisensi yeshishini inyanzelekile, nokuba yeyiphi na ifom yezomthetho yenkampani: SA (PLC), SARL (LLC), SARL-S, proprietorship eyodwa…
Ukusekwa kwenkampani ye-SARL-S okanye indawo ekuyo kuphela eqala ngokufaka isicelo selayisensi yeshishini, eyimfuneko ukubhalisa kwiRejista yoRhwebo. Ii-SAs neeSARL zinokubhaliswa kwiRejista yoRhwebo ngaphambi kokufumana iphepha-mvume lokushishina kodwa abavumelekanga ukuba benze nayiphi na imisebenzi, ukuthengisa okanye imisebenzi yobugcisa okoko bengayinikwanga ilayisensi ngendlela efanelekileyo.
Iphepha-mvume lokushishina lisebenza njenge-grail engcwele evumela inkampani yaseLuxembourg ukuba isebenze, iqeshe, ikhuphe ii-invoyisi…
Iinkampani kufuneka zifayilishe iifom zerhafu yabo ngomhla wama-31 kuCanzibe kunyaka ngamnye olandela unyaka wekhalenda apho umvuzo wafunyanwa khona.
Intlawulo yerhafu:Ukuhlawulwa kwekota kwirhafu kufuneka kuhlawulwe. Ezi ntlawulo zihlawulwa ngolawulo lwerhafu ngokusekelwe kwirhafu evavanyiweyo kunyaka ophelileyo okanye ngesiseko soqikelelo sonyaka wokuqala. Olu qikelelo lunikezelwa yinkampani ngokwesicelo sabasemagunyeni kwirhafu yaseLuxembourg.
Intlawulo yokugqibela ye-CIT kufuneka ihlawulwe ukuphela kwenyanga elandela inyanga yokwamkelwa yinkampani yovavanyo lwerhafu.
Umrhumo wenzala wenyanga oyi-0.6% wenzelwa ukusilela ukuhlawula okanye ukuhlawula irhafu kade. Ukusilela ukungenisa imbuyekezo yerhafu, okanye ukungenisa kade, kukhokelela kwisohlwayo se-10% yerhafu efanele ukuhlawuliswa kunye nokuhlawuliswa ukuya kwi-25,000 yeerandi. Kwimeko yokuhlawula kade kugunyaziswe ngabasemagunyeni berhafu, ireyithi isusela kwi-0% ukuya kwi-0.2% ngenyanga, kuxhomekeke kwixesha lexesha.
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.