Kukhululukidwa Kugwira nawo Ntchito: Chimodzi mwa Zifukwa Zomwe Makampani a Malta Holding ali otchuka kwambiri
mwachidule
Malta yakhala chisankho chodziwika bwino chifukwa cha kuchuluka kwa magulu amitundu yosiyanasiyana omwe akufunafuna njira yogwirira ntchito. M'nkhani yomwe ili pansipa tikuwunika Kukhululukidwa Kwa Kuchita nawo Zinthu ndi momwe kungakuthandizireni, ngati mungaganizire kukhazikitsa Holding Company ku Malta.
Kodi Malta Company Participation Holding Exemption ndi chiyani?
Participation Holding Exemption ndi ufulu wamisonkho womwe umapezeka kumakampani aku Malta omwe amakhala ndi magawo opitilira 5% kapena ufulu wovota mukampani yakunja. Pansi pachikhululuko ichi, zopindula zomwe zalandilidwa kuchokera ku kampani yocheperako sizili ndi msonkho ku Malta.
Kukhululukidwa kutenga nawo gawo kwa Malta kumachepetsa 100% ya msonkho pazopindula zonse zomwe zimachokera kukuchita nawo komanso phindu lochokera pakusamutsidwa kwake. Kukhululukidwa kumeneku kudapangidwa kuti zilimbikitse makampani aku Malta kuti akhazikitse ndalama kumakampani akunja ndikulimbikitsa Malta ngati malo owoneka bwino opangira makampani.
Kugwira Nawo: Tanthauzo
Kutenga nawo gawo ndi komwe kampani yomwe ikukhala ku Malta ili ndi ma equity mubungwe lina ndi lakale:
a. Amakhala ndi 5% mwa magawo onse akampani, ndipo izi zikupereka ufulu ku maufulu awiri mwa awa:
ndi. Ufulu wovota;
ii. Ufulu wopeza phindu lomwe likupezeka pogawa;
iii. Ufulu wazinthu zomwe zilipo kuti zigawidwe pomaliza; OR
b. Ndi equity equity ndipo ali ndi ufulu wogula ndalama zonse za equity shares kapena ali ndi ufulu wokana kugula magawowa kapena ali ndi ufulu wokhala ngati, kapena kusankha, director pa Board; OR
c. Ndi equity equity yemwe ali ndi ndalama zosachepera € 1.164 miliyoni (kapena ndalama zofanana mundalama ina), ndipo ndalama zoterezi zimasungidwa kwa nthawi yosachepera masiku 183; kapena kampaniyo ikhoza kukhala ndi magawo kapena mayunitsi kuti ipititse patsogolo bizinesi yakeyake, ndipo kusungidwa sikumachitidwa ngati katundu wamalonda ndi cholinga chochita malonda.
Kuti kampaniyo ikhale yogwira nawo ntchito, kusungitsa kotereku kuyenera kukhala kofanana. Kugwira kuyenera kukhala pakampani yomwe ili ndi katundu wosasunthika mwachindunji kapena mwanjira ina yomwe ili ku Malta, kutengera kuchotsedwako pang'ono.
Zotsatira Zina
Pankhani ya zopindula, Kukhululukidwa Kutenga nawo mbali kumagwira ntchito ngati bungwe lomwe otenga nawo gawo akugwirira ntchito:
- Amakhala kapena akuphatikizidwa m'dziko kapena gawo lomwe lili gawo la European Union; OR
- Imakhala ndi msonkho pamlingo wa 15%; OR
- Ali ndi 50% kapena kuchepera kwa ndalama zomwe amapeza kuchokera ku chiwongola dzanja kapena malipiro; OR
- Si ndalama zogulira ndalama ndipo amakhoma msonkho pamlingo wochepera 5%.
Kubwezeredwa kwa Misonkho kwa Mabungwe Ogwira Ntchito
Kumene kugwirira nawo ntchito kukugwirizana ndi kampani yomwe siikhala, njira ina yoti Malta asatenge nawo mbali ndikubweza ndalama zonse za 100%. Zomwe zimapindula ndi phindu lalikulu zidzaperekedwa msonkho ku Malta, malinga ndi msonkho wowirikiza kawiri, komabe, pakugawa magawo, eni ake ali ndi ufulu wobwezera ndalama zonse (100%) za msonkho woperekedwa ndi kampani yogawa.
Mwachidule, ngakhale kumasulidwa kwa Malta kulibe, msonkho wa Malta ukhoza kuthetsedwa pogwiritsa ntchito kubwezeredwa kwa 100%.
Zosamutsira Pakhomo
Malta's Participation Exemption imagwiranso ntchito pazabwino zomwe zimachokera ku kusamutsidwa kwa kampani yomwe ikukhala ku Malta. Zogawana kuchokera kumakampani 'okhala' ku Malta, kaya akugwira nawo ntchito kapena ayi, sali ndi msonkho wina uliwonse ku Malta chifukwa cha dongosolo lonse loyipitsa. Kuti mudziwe zambiri, lankhulani ndi Dixcart: malangizo.malta@dixcart.com
Kugulitsa Magawo mu Kampani ya Malta ndi Osakhalamo
Zopindulitsa kapena zopindulitsa zilizonse zotengedwa ndi omwe si okhalamo pakugulitsa magawo kapena zotetezedwa ku kampani yomwe ikukhala ku Malta sizimachotsedwa msonkho ku Malta, malinga:
- Kampaniyo ilibe, mwachindunji kapena mwanjira ina, ufulu uliwonse wokhudzana ndi katundu wosasunthika womwe uli ku Malta, ndi
- mwini phindu la phindu kapena phindu sakhala ku Malta; ndi
- Kampaniyo siyikhala yake ndikuwongoleredwa, mwachindunji kapena mwanjira ina, kapena imayimira munthu/anthu omwe amakhala ku Malta.
Ubwino Wowonjezera Womwe Amasangalatsidwa ndi Makampani aku Malta
Malta salipiritsa misonkho pamagawo otuluka, chiwongola dzanja, malipiro ndi ndalama zochotsera.
Makampani aku Malta amapindulanso ndikugwiritsa ntchito malangizo onse a EU komanso mgwirizano waukulu wa Malta wamapangano amisonkho kawiri.
Dixcart ku Malta
Ofesi ya Dixcart ku Malta ili ndi chidziwitso chochuluka pazachuma, komanso imapereka chidziwitso chakutsata malamulo ndi malamulo. Gulu lathu la ma Accountant ndi Ma Lawyers oyenerera likupezeka kuti likhazikitse nyumba ndikuziwongolera bwino.
Zina Zowonjezera
Kuti mumve zambiri zamakampani aku Malta chonde lemberani a Jonathan Vassallo, ku ofesi ya Dixcart ku Malta: malangizo.malta@dixcart.com.
Kapenanso, chonde lankhulani ndi a Dixcart omwe mumawakonda.
