Hoʻolālā Superyacht: Hana Hana Hana (2 o 2)

  • ka paʻi 8 March 2024

  • | Reference IN857

ʻO kā mākou moʻolelo pōkole e pili ana i ka hoʻolālā ʻana i kahi superyacht e manaʻo e hāʻawi i kumu o ka ʻike no ka poʻe e noʻonoʻo ana e kūkulu a kūʻai paha i moku. Ma kēia, ʻo ka ʻatikala ʻelua o ka moʻo, e nānā pono mākou i ke ʻano o ka hui ʻana o nā mea like ʻole i ka hana o kahi superyacht, ma o ʻelua mau hihia maʻalahi.

Inā ʻaʻole ʻoe i heluhelu i ka ʻatikala hoʻokahi a makemake ʻoe, e hahai i ka loulou ma lalo nei:

Ma kēia ʻatikala e nānā mākou i nā haʻawina ʻelua:

Nānā Haʻawina 1: MY-20

ʻO MY-20 kahi moku moku 20m hou i kūkulu ʻia, i kūʻai ʻia e ka mea nona ka waiwai maikaʻi loa o UK (UBO). ʻO ke kumu o MY-20 ʻo ia ka holo ʻana i loko o nā kai Mediterranean, me ka manaʻo ʻole e holo ma ka honua. ʻAʻole manaʻo ka UBO e hoʻokomo i kahi ʻoihana hoʻokele moku moku no ka mea e hoʻohana mua ʻia ʻo ia ma ke ʻano he waʻa lā, a e hoʻohana ʻia nā poʻe holo moku i kēlā me kēia lā.

kuleana

ʻOiai e hoʻohana ʻia ʻo MY-20 ma ke ʻano he moku kūʻokoʻa, aia nō ka nui o nā kuleana e pono e hoʻopau ʻia. Manaʻo mau ʻia kahi hui nona e hoʻohaʻahaʻa i nā kuleana pilikino pono ʻole i ʻike ʻia ka UBO ma o ka hana ʻana iā MY-20. No ka laʻana, ka hoʻopaʻa ʻana i nā koi pilikino e laʻa i ka tortious, contractual etc.

Eia hou, no ka pale ʻana i ka UBO i manaʻo ʻia he limahana a i ʻole ka Luna Hoʻokele de facto o ka hui, ʻoi aku ka maikaʻi o ka hoʻohana ʻana i kahi kaʻa māmā, e like me ka Limited Partnership. Hiki i ka Isle of Man Partnership ke noi no ke ʻano kūʻokoʻa kū kānāwai, a no laila ua kaupalena ʻia ke kuleana ma ka hoʻomaka.

No kēia hoʻonohonoho ʻana ʻo kā mākou UBO ka Hoa Limited, nona ke kuleana i kaupalena ʻia i kā lākou hāʻawi ʻana i ka Partnership. He kuleana palena ʻole ko ka Hoa Nui a no laila e lilo ia i Kaʻa Kūikawā (SPV). Eia, ʻo ka SPV he Isle of Man Private Limited Company (IOM Co Ltd) ʻoiaʻiʻo nō hoʻi e pōmaikaʻi mai ke ʻano pilikino kūʻokoʻa a no laila ke kuleana palena ʻole.

Ma ke ʻano he hoa nui, e hāʻawi ʻo IOM Co Ltd i ka hoʻokele a me ka mana o MY-20 a me kāna mau hana. Ma ka hana ʻana pēlā, e hoʻokele ʻo IOM Co Ltd i ka moku, me ka mālama ʻana i nā hālāwai papa, ka hoʻoholo ʻana, ka hana ʻana i nā waihona makahiki, nā moʻokāki me ka hoʻoponopono ʻana i nā invoices, loiloi a ʻae i nā ʻaelike pili pili, a ʻoiaʻiʻo e hana pū me ke Kāpena. He mea koʻikoʻi ʻaʻole ʻike ʻia ka UBO e komo i kekahi o kēia hana, o manaʻo ʻia lākou he Hoa Nui a lanakila i ka hoʻolālā.

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ʻO ka koho hae a ka UBO e wehewehe i nā kānāwai a me nā kūlana hoʻoponopono e holo ai ʻo MY-20. E loaʻa pū kekahi i nā hopena no ka maʻalahi o ka hoʻokele. No laila, he mea koʻikoʻi ke koho ʻana i ka papa inoa.

No ka holo wale ʻana o MY-20 i loko o nā kai o EU, ʻoi aku ka manaʻo o kahi mokuʻāina hae EU. Mai nā papa inoa i loaʻa, ka Kakau moku moku Malta ʻo ia ka mea nui loa ma ʻEulopa a ʻo kekahi o nā moku nui loa ma ka honua. Ua wehewehe ka Merchant Shipping Directorate i ka MY-20 ma ke ʻano he moku moku i hoʻopaʻa inoa ʻia, no ka mea, he moku hauʻoli ia i hoʻohana ʻia no ke kumu hoʻokahi o ka mea nona, ʻo 6m+ ka lōʻihi, ʻaʻole i komo i ke kālepa a ʻaʻole lawe i nā mea hele no ka noʻonoʻo ʻana.

He mea maikaʻi ka hae Malta i kā mākou hihia no ka mea he maʻalahi ke kaʻina hoʻopaʻa inoa ʻoiai ʻo ka palapala inoa ʻo Malta he papa inoa hoʻouna hou a hoʻokele hoʻokele.

E ʻae ʻia ke kākau inoa ʻana i ka manawa e ʻoluʻolu ai ka Malta Maritime Administration i ka hoʻokō ʻana o ka moku i nā kūlana hana āpau, palekana a me ka pale ʻana i ka pollution i koi ʻia e nā hui honua pili. I ka wā o ke kaʻina hoʻopaʻa inoa pono ʻia nā palapala hōʻike kūpono. Pono nā palapala e hoʻokomo i nā hōʻike o ka kuleana mai kahi papa inoa mua ke ʻole ka moku hou.

Hiki iāʻoe ke heluhelu hou aku No ke aha he wahi maikaʻi ʻo Malta no ka hoʻopaʻa ʻana i kahi moku, ma ʻaneʻi.

Kahua Hou

ʻOiai ʻaʻole he kamaʻāina ʻo UBO a me ka mea nona ka EU a he moku pilikino ʻo MY-20, ʻaʻole he koho ke komo ʻana no ka mea ʻo Maltase ka hae a ʻaʻole e holo ka moku ma waho o nā wai EU. No laila, pono e uku ka UBO i ka VAT ma ka lawe mua ʻana i ka moku i kahi mokuʻāina o EU, a pono e lawe i nā hōʻike o kēia ma hope.

ʻOiai ke hāʻawi nei ʻo Luxembourg i ka haʻahaʻa haʻahaʻa loa o ka VAT ma EU @ 17%, ua paʻa ʻia nō hoʻi ia, no laila ʻaʻole kūpono ke hoʻokomo ʻana i kahi yacht ma laila. ʻO ia ke ʻano o ka helu VAT o Malta @ 18% ka haʻahaʻa loa ma ka EU no ka lawe ʻana mai o nā yachts.

ʻOiai ʻo MY-20 he moku moku 20m, pono e loaʻa kahi ʻāpana kūikawā mai nā luna Malta no kahi huakaʻi hoʻokahi e holo i ka Med a holo i Malta no ka lawe ʻana mai. Pono ka mana ʻo Malta Customs i ka loiloi o ka yacht e ʻae i ka lawe ʻana mai o MY-20.

Ma ka ʻae ʻia o ka loiloi a me ka hōʻea ʻana i Malta, e nānā nā luna Dute i ka MY-20 a noi i ka uku o VAT @ 18% e pili ana i ka waiwai o MY-20. Ma hope o ka loaʻa ʻana o ka uku, e hoʻopuka nā luna o Malta i kahi palapala i uku ʻia VAT, ma ko lākou manaʻo.

No ka hoʻokō ʻana i kēia, koi ʻia kahi ʻelele VAT Malta. E hui pū ʻo IOM Co Ltd me Dixcart Malta, nāna e hana ma ke ʻano he ʻelele VAT e hōʻoia i ka lawe ʻia ʻana o ka yacht.

Nānā Haʻawina 1: Ma ka Hōʻuluʻulu

Kāhea ka ʻōlelo hoʻonā UBO no kahi Isle of Man Limited Partnership me ke ʻano kūʻokoʻa kū kānāwai, nona ka SPV e hana nei ma ke ʻano he Hoa Nui. E hoʻopaʻa inoa ʻia ʻo MY-20 ma Malta a uku ʻia ka VAT ma ka lawe ʻana mai. E holo ana ʻo MY-20 i ka Med, a ma ke ʻano ʻaʻole ia e haʻalele i nā wai o EU no ka manawa lōʻihi e hoʻoweliweli i kona kūlana VAT i uku ʻia, a laila hiki ke hoʻomau ka yacht i ka holo manuahi i nā wai EU.

Nānā Haʻawina 2: MY-50

No ka maʻalahi, e hoʻohana mākou i ka UBO like, koe wale ka moku he 50m superyacht. Ua kūʻai aku ka UBO i ka superyacht me ka manaʻo o ka hoʻohana pilikino a me ka hoʻohana ʻana, e kōkua i ka mālama mau ʻana. Hiki ke hoʻohana ʻia ka superyacht no ka holo ʻana ma EU a ma kahi ʻē aʻe.

Ma muli o ka hoʻonohonoho i manaʻo ʻia, e koi ana ʻo MY-50 i kahi hui o nā ʻoihana, me kahi luna yacht, broker yacht, aʻoaʻo ʻauhau, kahi lawelawe lawelawe hui e like me Dixcart a he loea holo moku paha, inā ʻaʻole hāʻawi ka luna yacht i kēlā mau lawelawe.

No kā mākou kumu, e kuhikuhi mākou i ka superyacht ʻo MY-50.

kuleana

Ma muli o ka UBO he kama'āina UK, hiki ke hoʻohana ʻia ka hoʻonohonoho like ʻana e hōʻoia i ka manaʻo ʻaʻole i manaʻo ʻia ke kanaka he limahana a i ʻole ka Luna Hoʻokele o ka mea nona - he Partnership Limited me kahi SPV e hana ana ma ke ʻano he General Partner (IOM Co Ltd).

E lawelawe ʻo IOM Co Ltd i ka MY-50 ma ke ʻano like me MY-20, e hoʻokele ana i nā hālāwai a pau o ka papa, nā hoʻoholo, nā faila makahiki, nā ʻaelike. E komo pū ana kēia me ka helu hoʻokele e pili ana ʻaʻole wale ka mālama mau ʻana a me ka uku ʻana i nā invoices etc.

E hana pū ana ʻo IOM Co Ltd me ka UBO, Kāpena, luna moku yacht, broker yacht a me ka ʻōlelo aʻoaʻo ʻauhau e hōʻoia i ka maikaʻi o ka hoʻolālā ʻana a mālama pono ʻia ka superyacht.

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I mea e hoʻohana ai i ke kaʻina hana VAT komo ʻana i ka wā e hoʻohana ʻia ai ka superyacht e ka UBO, e koi ʻia kahi hae non-EU. ʻO ke komo ʻana i ka manawa e hiki ai i ka moku ke holo i loko o nā wai o EU no kekahi manawa me ka ʻole o ka VAT ma ka lawe ʻana mai / lawe aku. Hiki iā ʻoe e heluhelu hou e pili ana i ke komo ʻana i ka manawa ma aneʻi.

Eia kekahi, ʻoiai e hoʻohana ʻia ʻo MY-50 no ka hoʻolimalima ʻoihana, hiki i ka UBO ke koho e hoʻohana i ka Yachts Engaged in Trade Scheme ma ke kau inoa ʻana i ka moku ma nā mokupuni ʻo Cayman a i ʻole Marshall Islands. Ua kūpono nā koho ʻelua no ke komo ʻana i ka manawa a ʻae i ka hoʻolimalima ʻana i ka ʻoihana, ma muli o nā kūlana, a mahalo nui ʻia.

Nā Yachts Engaged in Trade (YET) Scheme

No ka poʻe me nā moku moku i hōʻailona ʻia ma nā mokupuni ʻo Cayman a me Marshall Islands, hāʻawi ka YET Scheme i kahi ala hybrid, kahi e hiki ai ke hoʻohana ʻia ka yacht no nā palapala hoʻolimalima pilikino a me nā ʻoihana, ʻoiai e pili ana i nā kūlana koʻikoʻi.

Eia kekahi lā,ʻo ʻAe ʻo YET Scheme i nā yachts pilikino i kau ʻia me ka hae Cayman Island e holo ma lalo o ka palapala hoʻolimalima kalepa ma nā ʻāina o Farani a me Monaco me ka hoʻokuʻu ʻia ʻana o VAT. ʻO ka hoʻohana ʻana i ka YET Scheme e ʻae i ka skipper e hoʻololi ma waena o YET a me Temporary Admission, hoʻomaha i ka manawa 18-mahina Temporary Admission, i ka wā e hoʻohana ai i ka moku no nā kumu kalepa.

ʻOiai ke hāʻawi nei ka YET Scheme i nā pōmaikaʻi maopopo i ka UBO, aia nā kūlana paʻa no ka hoʻohana ʻana, no ka laʻana, ua kaupalena ʻia ka wahi no ka hoʻolimalima kalepa ʻoiai ma nā wai o EU, ua kaupalena ʻia ka manawa o ka palapala hoʻolimalima kalepa i ka lōʻihi o 84 mau lā, pono ka yacht he 24m+ i ka lōʻihi a koi i kahi loiloi hōʻoia hoʻokō, koi ʻia kahi ʻelele VAT Farani etc.

Inā hoʻokō ʻia, hiki i ka YET Scheme ke hōʻoia ʻaʻole e uku ʻia ka VAT ma ka lawe ʻana mai o ka hull, a no laila ʻaʻole ia e koi ʻia ka uku. Hiki i ka hoʻohana pololei ʻana o ka YET Scheme ke hāʻawi i kahi hopena VAT kūʻokoʻa cashflow. ʻO ke kūʻē ʻana i kekahi o nā koi e pili ana i ka noi ʻana i nā ʻauhau, nā hoʻopaʻi a i ʻole nā ​​hoʻopaʻi e nā luna kūloko.

Ua kaupalena ʻia ka YET Scheme i nā moku i hoʻopaʻa inoa ʻia ma ka mokupuni ʻo Marshall a me Cayman Islands.

No kā mākou hana, e hoʻohana mākou i ka hae Cayman.

Nānā Haʻawina 2: Ma ka Hōʻuluʻulu

E koi pū ana ka mea nona ka MY-50 i ka Isle of Man Limited Partnership me ke ʻano kū kānāwai ʻokoʻa, ʻo ia hoʻi, ʻaʻohe pono o ka UBO i ka hoʻokele a me ka hoʻokele ʻana o ka superyacht. Eia kekahi, ʻo ka hae i koho ʻia ʻaʻole ia he EU a ua lako ka moku no ka holo ʻana i nā kai o ka honua, no laila ke hoʻohana ʻia ke kaʻina hana no ka manawa ke hoʻohana ʻia ʻo MY-50 ma ke ʻano he superyacht pilikino.

ʻOiai ʻo ka hae i koho ʻia ʻo Cayman Islands, hiki i ka UBO ke hoʻohana i ke kaʻina hana YET e hoʻolimalima kūʻai aku iā MY-50 ma nā wai Farani a me Monegasque, e pili ana i nā kūlana. Pehea kēia hana?

E kūʻai aku ana ka mea kūʻai moku moku i ka MY-50 no ka poʻe e ʻimi nei i kahi ʻike hoʻolimalima waiwai. I ka manawa i noi ai ka mea kūʻai aku e hoʻolimalima iā MY-50, hana pū lākou me ka luna yacht e hana i kahi ʻaelike hoʻopaʻa MYBA maʻamau, e wehewehe ana i nā lā o ka charter a me nā kumukūʻai pili i ka mea kūʻai aku me ka VAT ma waena o nā ʻike ʻē aʻe.

Ke kau inoa ʻia ka ʻaelike a hāʻawi ʻia i ka papa inoa ʻo Cayman Islands, ua hāʻawi ʻia ka superyacht i kahi palapala hoʻopaʻa inoa no nā Yachts Engaged in Trade e ka mokuʻāina hae. E hōʻike ka palapala hōʻoia i ka manawa palena e pili ana i ka palapala hoʻolimalima.

Aia ka UBO ma luna o ka moku, he moku kūʻokoʻa ka superyacht a hiki ke loaʻa ke kaʻa manuahi i loko o ka EU ma lalo o ke komo ʻana i ka manawa (ʻo ia hoʻi, ʻaʻohe ʻaelike hoʻolimalima, uku a i ʻole VAT e koi ʻia).

Loaʻa ma nano

Inā makemake ʻoe i ka ʻike hou aʻe e pili ana i ke kūkulu ʻana i ka yacht a pehea e hiki ai iā mākou ke kōkua, e ʻoluʻolu e launa pū me Paul Harvey ma Dixcart.

ʻO Dixcart Management (IOM) Limited ka laikini e ka Isle of Man Financial Services Authority.

Hoʻi i ka papa inoa