Mukukonzekera Superyacht? Izi ndi Zomwe Muyenera Kuziganizira (1 mwa 2)

  • Zofalitsa 8 March 2024

  • | Reference IN840

Inu kapena kasitomala wanu mukamaganizira za Superyacht yawo yatsopano imatha kukupatsani masomphenya omasuka, madzi abuluu owala bwino komanso kuwotcha padzuwa; Mosiyana ndi zimenezo, ndikukayikira kwambiri chinthu choyamba chomwe chimabwera m'maganizo ndikufunika kukonzekera mosamala za msonkho ndi kayendetsedwe ka kayendetsedwe kazinthu zomwe zimayenderana ndi katundu wapamwamba wotere.

Kuno ku Dixcart, tinkafuna kupanga zolemba zothandiza komanso zodziwitsa anthu kuti zikhale zosavuta kumva zoyambira za mfundo zazikuluzikulu zokonzekera mabwato akuluakulu:

  1. Mfundo zazikuluzikulu za umwini wa Superyacht; ndi,
  2. Kuyang'ana mozama za umwini, Mbendera, VAT ndi malingaliro ena pogwiritsa ntchito maphunziro amilandu.

Munkhani 1 ya 2, tiwona mwachidule zinthu zofunika monga:

Ndi Zomangamanga Zotani Zomwe Ndiyenera Kuziganizira pa Superyacht?

Mukamaganizira za umwini wothandiza kwambiri muyenera kuganizira osati misonkho yachindunji komanso yosadziwika, komanso kuchepetsa udindo wamunthu. 

Njira imodzi yoyendetsera ntchitoyi ndikukhazikitsa bungwe, lomwe limagwira ntchito ngati chogwirira, kukhala ndi zombo m'malo mwa Mwini Wopindula.

Zofunikira pakukonza misonkho ndi zida zomwe zilipo zithandizira kutanthauzira maulamuliro ofunikira. Bungweli likhala pansi pa malamulo amderali komanso misonkho madera amakono akunyanja ngati Isle of Man akhoza kupereka msonkho wosalowerera ndale ndi zovomerezeka padziko lonse lapansi Zothetsera.

The Isle of Man amapereka mitundu yambiri ya zomangamanga kwa Ultimate Beneficial Owner (UBO) ndi alangizi awo; monga Makampani Osiyanasiyana ndi Mgwirizano Wochepa. Monga tawonera, kamangidwe kake kamakhala kotsimikiziridwa ndi zomwe kasitomala ali nazo komanso zolinga zake, mwachitsanzo:

  • Chombocho chimayenera kugwiritsidwa ntchito monga zachinsinsi kapena zamalonda
  • Mtengo wapatali wa magawo UBO

Chifukwa cha kuphweka kwawo komanso kusinthasintha kwawo, Limited Partnerships (LP) kapena Private Limited Companies (Private Co) amasankhidwa kawirikawiri. Nthawi zambiri, LP imayendetsedwa ndi Special Purpose Vehicle (SPV) - nthawi zambiri Private Co.

Yacht Ownership ndi Limited Partnerships

Ma LP opangidwa pa Isle of Man amayendetsedwa ndi Mgwirizano Wothandizira 1909. LP ndi bungwe lophatikizika lomwe lili ndi mangawa ochepa ndipo litha kulembetsa umunthu wosiyana wazamalamulo poyambira pansi pa Limited Partnership (Legal Personality) Act 2011.

LP imakhala ndi General Partner imodzi ndi Limited Partner. Utsogoleri uli m'manja mwa General Partner, yemwe amagwira ntchito ndi LP mwachitsanzo, kasamalidwe ka tsiku ndi tsiku ndi zisankho zilizonse zofunika ndi zina. Chofunika kwambiri kuti General Partner ali ndi mangawa opanda malire, choncho ali ndi udindo wonse zolemetsa zonse ndi maudindo omwe adakumana nawo. Pachifukwa ichi General Partner nthawi zambiri amakhala Private Co.   

The Limited Partner amapereka likulu la LP - panthawiyi, njira yopezera ndalama za yacht (ngongole kapena equity). Ngongole za Limited Partner ndizochepa momwe amathandizira ku LP. Ndikofunikira kwambiri kuti Limited Partner asatenge nawo gawo pakuwongolera LP, kuopera kuti angawoneke ngati General Partner - kutaya ngongole zawo zochepa ndikugonjetsa kukonzekera misonkho, zomwe zimabweretsa zotsatira zamisonkho zosakonzekera.

LP iyenera kukhala ndi Isle of Man Registered Office nthawi zonse.

General Partner ikakhala Special Purpose Vehicle ("SPV") yotenga mawonekedwe a Private Co yoyendetsedwa ndi wothandizira - mwachitsanzo, Dixcart angakhazikitse Kampani ya Isle of Man Private Limited ngati General Partner ndi Isle of Man Directors, ndi Limited Partner adzakhala UBO.

Ownership Yacht ndi SPVs

Zingakhale zothandiza kutanthauzira zomwe tikutanthauza tikamanena SPV. A Special Purpose Vehicle (SPV) ndi bungwe lazamalamulo lomwe linakhazikitsidwa kuti likwaniritse cholinga chomwe chinadziwika, chomwe nthawi zambiri chimaphatikizidwa ndi chiwopsezo cha ringfence - kaya ndi mangawa azamalamulo kapena azachuma. Izi zitha kukhala kukweza ndalama, kuchita malonda, kuyang'anira ndalama kapena ngati ife, kukhala ngati General Partner.

SPV ingakonze zinthu zilizonse zofunika pakuwongolera koyenera ndi koyenera kwa bwato; kuphatikizapo kupereka ndalama ngati kuli koyenera. Mwachitsanzo, kulangiza kumanga, kugula ma tender, kugwira ntchito ndi akatswiri osiyanasiyana a chipani chachitatu kuti agwire ntchito, kuyang'anira ndi kukonza Yacht ndi zina.

Ngati Isle of Man ndiye malo oyenera kwambiri ophatikizira, pali mitundu iwiri ya Private Co yomwe ilipo - iyi ndi Makampani Act 1931 ndi Makampani Act 2006 makampani.

Companies Act 1931 (CA 1931):

Kampani ya CA 1931 ndi yachikhalidwe chambiri, ikufuna Ofesi Yolembetsedwa, Atsogoleri awiri ndi Mlembi wa Kampani.

Companies Act 2006 (CA 2006):

Poyerekeza kampani ya CA 2006 imayendetsedwa bwino, ikufuna Ofesi Yolembetsa, Mtsogoleri m'modzi (omwe angakhale bungwe) ndi Wothandizira Wolembetsa.

Kuyambira 2021, makampani a CA 2006 atha kulembetsanso pansi pa CA1931 Act, pomwe zosokoneza zinali zotheka kuyambira pomwe CA 2006 idayamba - motero, mitundu yonse iwiri ya Private Co ndi yosinthika. Mutha werengani zambiri za kulembetsanso apa.

Timakonda kuwona njira ya CA 2006 yosankhidwa ndi ma yachting ambiri, chifukwa cha kuphweka komwe kumaperekedwa. Komabe, kusankha kwagalimoto yamakampani kudzayendetsedwa ndi zokonzekera komanso zolinga za UBO.

Kodi Ndiyenera Kulembetsa Kuti Superyacht?

Polembetsa sitimayo ku imodzi mwa zolembera zambiri zotumizira zomwe zilipo, mwiniwakeyo akusankha kuti ndi malamulo ati omwe angayendere. Chisankhochi chidzalamuliranso zofunikira zokhudzana ndi kayendetsedwe ka kayendetsedwe ka kayendetsedwe ka kayendetsedwe kake.

Ma registries ena amapereka njira zambiri zamisonkho ndi zolembetsa, ndipo maulamuliro atha kuperekanso mapindu osiyanasiyana azamalamulo ndi amisonkho. Pazifukwa izi, a British Red Ensign nthawi zambiri imakhala mbendera yosankhidwa - imapezeka kudzera kumayiko a Commonwealth, kuphatikiza:

Kuphatikiza pa kulembetsa kwa Cayman ndi Manx, timakondanso kuwona makasitomala akukonda Islands Marshall ndi Malta. Dixcart ali ndi ofesi Malta amene angathe kufotokoza bwino za ubwino umene dera lino limapereka ndikukhala ndi chidziwitso chochuluka chonyamula zombo.

Maulamuliro onse anayiwa amapereka maubwino oyang'anira, malo amakono amalamulo ndipo amagwirizana ndi Paris Memorandum of Understanding pa Port State Control - mgwirizano wapadziko lonse lapansi pakati pa 27 Maritime Authorities.

Kusankhidwa kwa mbendera kuyeneranso kutsimikiziridwa ndi zolinga za UBO ndi momwe bwato liyenera kugwiritsidwa ntchito.

Kodi Zotsatira Zake Pakulowetsa/Kutumiza kunja kwa Superyacht?

Kutengera kusakanizikana kwa zinthu zokhudzana ndi umwini ndi kulembetsa ndi zina. kuyenda pakati pa madzi amderali nthawi zambiri kumafunika kuganiziridwa mozama. Pakhoza kukhala Zofunika za Customs zofunika, pakachitika molakwika.

Mwachitsanzo, ma yacht omwe si a EU ayenera kutumizidwa ku EU ndipo amayenera kulipira VAT yonse pamtengo wa yacht, pokhapokha ngati atapereka chikhululukiro kapena ndondomeko. Izi zitha kupereka ndalama zambiri kwa eni ake a superyacht, omwe tsopano akuyenera kulipira mpaka 20%+ ya mtengo wa yacht, panthawi yoitanitsa.

Monga taonera pamwambapa, ndi kukonzekera koyenera, njira zingagwiritsidwe ntchito zomwe zingachepetse kapena kuzimitsa vutoli. Kutchula ochepa:

Njira za VAT pa Ma Yacht Achinsinsi

Kuloledwa Kwakanthawi (TA) - Ma Yacht Payekha

TA ndi ndondomeko ya EU Customs, yomwe imalola kuti katundu wina (kuphatikiza ma Yachts achinsinsi) abweretsedwe ku Customs Territory ndi chiwongolero chonse kapena pang'ono kuchokera ku msonkho wakunja ndi misonkho, malinga ndi momwe zilili. Izi zitha kupereka mpaka miyezi 18 kuti musamapereke msonkho woterewu.

Mwachidule:

  • Zombo zomwe si za EU ziyenera kulembetsedwa kunja kwa EU (monga Cayman Islands, Isle of Man kapena Marshall Islands etc.);
  • Mwiniwake walamulo sayenera kukhala wa EU (mwachitsanzo, Isle of Man LP ndi Private Co etc.); ndi
  • Munthu amene akuyendetsa sitimayo sayenera kukhala a EU (mwachitsanzo, UBO si nzika ya EU). 

Mutha werengani zambiri za TA apa.

Njira za VAT pa Ma Yacht Otsatsa Malonda

Kukhululukidwa kwa Zamalonda ku France (FCE)

Mchitidwe wa FCE umalola ma yacht ochita malonda omwe amagwira ntchito kumadera aku France kuti apindule ndikusalipira VAT.

Kuti mupindule ndi FCE, bwato liyenera kutsatira zofunikira 5:

  1. Adalembetsedwa ngati yacht yamalonda
  2. Amagwiritsidwa ntchito pazogulitsa
  3. Khalani ndi antchito okhazikika m'bwalo
  4. Chombocho chiyenera kukhala 15m + mu Utali
  5. Osachepera 70% ya ma charters ayenera kuchitidwa kunja kwa French Territorial Waters:
    • Maulendo oyenerera amaphatikizapo maulendo apanyanja kunja kwa madzi a ku France ndi EU, mwachitsanzo: ulendo umayambira kumadera ena a EU kapena omwe si a EU, kapena kumene bwato limayenda m'madzi apadziko lonse, kapena kumayambira kapena kutha ku France kapena Monaco kudzera m'madzi apadziko lonse.

Omwe amakwaniritsa zoyenereza atha kupindula ndi kukhululukidwa kwa VAT pakulowetsa kunja (komwe kumawerengedwera pamtengo wa thumba), palibe VAT pakugula zinthu ndi ntchito ndicholinga chogulitsa malonda, kuphatikiza kusalipira VAT pakugula mafuta.

Monga mukuonera, ngakhale kuti ndi yopindulitsa, FCE ikhoza kukhala yovuta kwambiri, makamaka potsatira mfundo 5. Njira ina "yopanda kukhululukidwa" ndi French Reverse Charge Scheme (FRCS).

French Reverse Charge Scheme (FRCS)

Article 194 ya EU Directive on the Common System of Value Added Tax idakhazikitsidwa kuti ichepetse kuchuluka kwa VAT kwa mayiko omwe ali mamembala a EU komanso anthu omwe sanakhazikitsidwe omwe akuchita bizinesi m'maiko omwe ali membala wa EU. Chifukwa cha nzeru zomwe zinaperekedwa pakugwiritsa ntchito, akuluakulu a ku France adatha kuwonjezera Lamuloli kuti apatse mabungwe omwe sanakhazikitsidwe phindu lina la VAT pogwiritsa ntchito FRCS.

Pomwe mabungwe a EU akuyenera kupanga 4 kuchokera kunja m'miyezi 12, kuti ayenerere FRCS, mabungwe omwe si a EU (monga ophatikizidwa ndi Isle of Man LPs) safunikira kukwaniritsa muyesowu. Adzafunikabe kulumikizana ndi wothandizira wa VAT waku France kuti awathandize ndi ntchito zoyang'anira kwanuko.

Palibe VAT yomwe idzalipidwe pakulowetsa katundu pansi pa FRCS, ndipo chifukwa chake sidzafunika kubweza. Komabe, VAT pa katundu ndi ntchito idzalipidwabe, koma ikhoza kubwezeredwa mtsogolo. Chifukwa chake, kugwiritsa ntchito kolondola kwa FRCS kungapereke yankho la VAT la cashflow ndale. 

Kutumiza kwa FRC kukamalizidwa ndipo bwato latumizidwa ku France, bwatoli limaloledwa kuyenda kwaulere ndipo limatha kuchita malonda mkati mwa gawo lililonse la EU popanda choletsa.

Monga mukuonera, chifukwa cha mayendedwe ndi misonkho yomwe ingakhale pachiwopsezo, kuitanitsa kumayenera kukonzedwa bwino ndipo Dixcart amagwira ntchito ndi akatswiri othandizana nawo kuti awonetsetse kuti akutsatira zoyenera.

Kusintha kwa VAT ku Malta

Pankhani ya ntchito yobwereketsa malonda, Malta imapereka phindu lowonjezera pankhani yoitanitsa.

Nthawi zambiri, kulowetsa yacht ku Malta kungakope Vat pamlingo wa 18%. Izi ziyenera kulipidwa pobwera kunja. Pambuyo pake, kampani ikagwiritsa ntchito bwato kuchita zamalonda, kampaniyo ingafune kubweza ndalama za Vat pamtengo wobwerera wa Vat.

Akuluakulu a boma ku Malta apanga dongosolo loletsa VAT yomwe imachotsa kufunika kolipira VAT potengera kunja. Kulipira kwa VAT kumayimitsidwa, mpaka kubweza koyamba kwa VAT kwa kampaniyo, pomwe gawo la VAT lidzalengezedwa kuti lalipidwa ndikubwezedwa, zomwe zimapangitsa kuti VAT ikhale yosalowerera ndale kuchokera pamawonekedwe a cashflow potumiza kunja.

Palibenso mikhalidwe ina yokhudzana ndi dongosololi.

Monga mukuonera, chifukwa cha zovomerezeka ndi misonkho yomwe ingakhalepo pangozi, kuitanitsa kunja kungakhale kovuta ndipo kuyenera kukonzekera mosamala. 

Dixcart ili ndi maofesi onse awiri Malawi ndi Malta, ndipo ndife oikidwa bwino kuti tithandizire, kuwonetsetsa kutsatiridwa koyenera ndi machitidwe.

Malingaliro Opanga

Ndizofala kuti ogwira ntchitowa azilembedwa ntchito kudzera ku bungwe lachitatu. Zikatero, bungwe la chipani chachitatu lidzakhala ndi mgwirizano wa ogwira nawo ntchito ndi omwe ali nawo (ie LP). Bungweli lidzakhala ndi udindo wofufuza ndi kupereka anthu ogwira ntchito pamlingo uliwonse wauchikulire ndi chilango - kuyambira Captain mpaka Deckhand. Adzagwira ntchito limodzi ndi opereka chithandizo ngati Dixcart kuti awonetsetse kuti UBO ndi alendo awo ali ndi mwayi wabwino kwambiri.

Momwe Dixcart Imathandizira Mapulani Anu a Superyacht

Pazaka 50 zapitazi, Dixcart wapanga maubwenzi olimba ogwira ntchito ndi akatswiri ena otsogola mumakampani oyendetsa mabwato - kuyambira pamisonkho ndikukonzekera zamalamulo, zomanga, kasamalidwe ka mabwato ndi kuyendetsa ndege.

Kuphatikizidwa ndi luso lathu lambiri pakugwira bwino ntchito kwamakampani, kulembetsa ndi kuyang'anira nyumba za mabwato, tili ndi mwayi wothandiza ndi mabwato akuluakulu amitundu yonse ndi zolinga.

Lowani Mgwirizano

Ngati mukufuna zambiri zamapangidwe a yacht ndi momwe tingathandizire, chonde omasuka kulumikizanani Paul Harvey ku Dixcart.

Kapenanso, mutha kulumikizana ndi Paul pa LinkedIn

Dixcart Management (IOM) Limited imavomerezedwa ndi Isle of Man Financial Services Authority.

Bwererani ku Mndandanda