Kuikilana

Kuikilana Lump Sum Auhau Aupuni

Hoʻokumu ʻia ka ʻōnaehana helu Lump sum Swiss ma kahi kālā i manaʻo ʻia, ma kahi o ʻehiku mau manawa ka uku hoʻolimalima makahiki o ka waiwai i noho ʻia ma Switzerland.

Hoʻololi ke kuleana i ka ʻauhau hoʻoilina mai canton a i kantona. ʻAʻole pili kekahi mau cantona i ka ʻauhau hoʻoilina. ʻAʻole ʻimi ka hapa nui ma waena o nā kāne a ma waena o nā mākua a me nā keiki, a ʻauhau wale nō i kahi ʻauhau haʻahaʻa ma lalo o 10% no nā mamo ʻē aʻe.

ʻO nā kānaka ʻauhau ma lalo o ka Lump Sum Regime hiki ke hoʻokele i kā lākou mau hoʻopukapuka holoʻokoʻa mai Switzerland mai.

Kuikilana Lump Sum Auhau Aupuni

Uku ʻia ka ʻauhau Swiss ma kahi loaʻa kālā i manaʻo ʻia, ma kahi o ʻehiku mau manawa o ka waiwai hoʻolimalima makahiki o ka waiwai i noho ʻia ma Switzerland. ʻO ka kuleana ʻauhau kikoʻī e pili i ka canton a me ka wahi o ka noho ma loko o ka canton.

Ua hoʻokūpaʻa ke aupuni Swiss i kāna kūpaʻa e mālama i ka ʻōnaehana Lump Sum o ka ʻauhau ma Nowemapa 2014.

Kuikilana Lump Sum Auhau Aupuni

Pili kēia aupuni i nā haole e neʻe i Switzerland no ka manawa mua, a ma hope paha o ka hala ʻole o XNUMX mau makahiki, a ʻaʻole e hana a hana paha ma Switzerland.

E ʻoluʻolu e ʻike ʻia he 26 mau cantona Swiss.

ʻO nā cantons Swiss he ʻekolu o Appenzell, Schaffhausen a me Zurich i hoʻopau i ka ʻōnaehana ʻauhau Lump Sum ma 2013.

Kahi noho ʻo Switzerland ma o ka ʻae hana

Hāʻawi kahi palapala hana Swiss i kahi lāhui ʻole Suisena e lilo i kamaʻāina Swiss kū ʻole i ke kānāwai.

Kaʻauhau

• ʻO nā kānaka hoʻokahi

Hoʻonohonoho kēlā me kēia canton i kāna mau helu ʻauhau ponoʻī a kau i nā ʻauhau aʻe: waiwai waiwai, waiwai, hoʻoilina a me ka ʻauhau makana. Hoʻololi ka helu ʻauhau loaʻa kālā ma o kantona a aia ma waena o 21% a me 46%.

I Kuikilana, ka hoʻolilo ʻia ʻana o nā waiwai, i ka make, i ka wahine male, nā keiki a me / a i ʻole nā ​​moʻopuna, hoʻokuʻu ʻia i ka ʻauhau makana a me ka hoʻoilina, ma ka hapa nui o nā cantons.

ʻAʻohe auhau ʻia nā loaʻa kālā nui, koe wale nō ma ka hihia o ka waiwai. Hoʻokaʻawale ʻia ke kūʻai aku ʻana o nā ʻāpana ʻoihana ma ke ʻano he waiwai, i hoʻokuʻu ʻia mai ka ʻauhau loaʻa kālā.

• Nā ʻoihana Kuikilana

Hiki i nā ʻoihana Suisa ke ʻoliʻoli i ka helu ʻauhau ʻauhau no ka loaʻa kālā a me ka loaʻa kālā mahele, kaukaʻi ʻia i nā kūlana.

Auhau ʻia nā ʻoihana hana penei:

• ʻO ka ʻauhau pekelala ma ka loaʻa kālā he 7.83% ka hopena maikaʻi.
• ʻAʻohe ʻauhau kālā nui ma ka pae pekelala. Hoʻololi ka ʻauhau ʻauhau ma waena o 0% a me 0.2% kaukaʻi ʻia i ka canton Switzerland i hoʻopaʻa inoa ʻia ai ka ʻoihana. Eia nō naʻe, i nā kūlana kahi e loaʻa ai nā loaʻa 'nui', ʻaʻohe auhau kālā e kū pono ai.

Ma waho aʻe o nā ʻauhau pekelala, aia kā nā ʻaoʻao ʻona i kā lākou ʻōnaehana ʻauhau ponoʻī.

• ʻO ka helu ʻauhau loaʻa kālā cantonal a pekelala maikaʻi (CIT) ma waena o 12% a me 14% i ka hapa nui o nā cantons. ʻO ka helu ʻauhau ʻoihana ʻo Geneva ʻo 13.99%.
• Pōmaikaʻi nā ʻoihana ʻo Swiss Holding mai kahi hoʻolimalima komo ʻana a ʻaʻole uku i ka ʻauhau ma nā loaʻa kālā a me nā loaʻa kālā e kū ana mai ke komo ʻana i kūpono. ʻO kēia ke kumu o ka hoʻokuʻu ʻia ʻana o kahi ʻoihana Holding ʻole mai kā Swiss ʻauhau.

Ka ʻauhau paʻa ʻana (WHT)

• ʻAʻohe WHT ma ka hāʻawi ʻana i ka hoʻokaʻawale i nā mea kuleana i hoʻokumu ʻia ma Switzerland a me / a i ʻole i ka EU (ma muli o ka EU Parent / Subsidiary Directive).
• Inā noho ʻia nā mea kuleana ma waho o Switzerland a ma waho o ka EU, a pili kahi kuʻikahi ʻauhau pālua, aia ka ʻauhau hope loa ma waena o 5% a me 15%.

Loaʻa iā Switzerland kahi pūnaewele kuʻikahi kuʻikahi pālua nui, me ke komo ʻana i nā kuʻikahi ʻauhau me 100 mau ʻāina.

Kahi noho ʻo Switzerland ma o ka ʻae hana

ʻEkolu ala e kuleana ai e hana ma Switzerland:

1. Hoʻolimalima ʻia e kahi Swiss Company e kū nei

Pono ka mea e loaʻa kahi hana a hoʻopaʻa inoa ka luna hana i ka hana, ma mua o ka hoʻomaka ʻana o ka hana o kēlā me kēia.

Pono ka luna hana e noi i nā luna o Switzerland no kahi visa hana, ʻoiai e noi ana ka mea hana no kahi visa komo mai kona ʻāina home. E ʻae ka visa hana i kēlā me kēia mea e noho a hana ma Suizilana.

2. Ke hoʻokumu nei i kahi ʻo Switzerland a lilo i alakaʻi a i limahana paha o ka Hui

Hiki i kekahi lāhui ʻole Swiss ke hoʻokumu i kahi ʻoihana a no laila hiki ke hana i nā hana no nā lāhui Swiss a hāʻawi i ka hoʻomohala waiwai o ka ʻāina. Kūpono ka mea nona ka ʻoihana no kahi palapala noho ma Switzerland, ʻoiai ʻo ia e hana ʻia e ia ma kahi kūlana kiʻekiʻe.

ʻO nā pahuhopu ʻoihana i ʻike ʻia he mea kōkua maikaʻi i ka ʻoihana ʻoihana o Switzerland e komo pū ana; e wehe ana i nā mākeke hou, e hoʻopaʻa ana i nā kūʻai lilo aku, e hoʻokumu ana i nā loulou waiwai nui ma nā ʻāina ʻē, a me ka hoʻokumu ʻana i ka loaʻa kālā ʻauhau hou. Kūpono nā koi kikoʻī e ka canton.

Pono nā lāhui non-EU / EFTA e hana i kahi ʻoihana Swiss hou a i ʻole hoʻopukapuka i kahi ʻoihana Swiss i kēia manawa. Aia kekahi pae kiʻekiʻe o ka mākaukau o ka pono e hoʻokō ʻia ma mua o nā lāhui EU / EFTA, a pono e hāʻawi i ka manaʻo ʻoihana e hāʻawi i ka hiki ke nui aʻe.

I ke poʻomanaʻo, pono ka ʻoihana e hoʻoulu i ka makahiki palena iki o ka CHF 1 miliona, a hana i nā hana hou, e hoʻohana ana i nā ʻenehana hou a / a i ʻole ka hoʻomohala ʻana o ka ʻāina.

ʻOi aku ka maʻalahi o nā kaʻina hana no nā lāhui ʻelua o EU / EFTA a me nā lāhui ʻole EU / EFTA, inā hana ka mea hou i kahi ʻoihana Swiss a ua hoʻohana ʻia e ia.

3. Ke hoʻopukapuka nei i kahi hui Swiss a lilo i alakaʻi a i limahana paha o ka ʻoihana.

Hiki i nā mea noi ke koho e hoʻopukapuka i kahi ʻoihana e hakakā nei e hoʻonui no ka nele i ke kālā kūpono. Pono kēia kālā hou e hiki ai i ka ʻoihana ke hana i nā hana a kōkua i ka hoʻokele waiwai Swiss e hoʻonui. Pono e hoʻohui i ka waiwai kālā i ka waiwai waiwai i kahi mahele Swiss

Kahi noho ʻo Switzerland ma o ka ʻae hana

Ke noi nei no ka hana Swiss a me / a i ʻole nā ​​ʻae noho, pili nā lula ʻokoʻa i nā lāhui EU a me EFTA i hoʻohālikelike ʻia me nā lāhui ʻē aʻe.

Ua ʻoliʻoli nā kamaʻāina o EU / EFTA i ke komo nui i ka mākeke hana ma Switzerland.

ʻAe ʻia nā lāhui ʻekolu e komo i ka mākeke hana Swiss inā kūpono kūpono lākou (nā luna, nā loea a me / a i ʻole nā ​​mākau kula kiʻekiʻe).

E ʻoluʻolu e ʻike ʻia he 26 mau cantona Swiss. ʻO nā cantons Swiss he ʻekolu o Appenzell, Schaffhausen a me Zurich i hoʻopau i ka ʻōnaehana ʻauhau Lump Sum ma 2013.