Switzerland

Switzerland Lump Sum tax

Swiss Lump Sum System of Taxation imatengera ndalama zomwe anthu amapeza, nthawi zambiri pafupifupi kuwirikiza kasanu ndi kawiri mtengo wa renti wapachaka wa malo okhala ku Switzerland.

Ngongole ya msonkho wa cholowa imasiyanasiyana ku canton kupita ku canton. Ma canton ochepa sagwiritsa ntchito msonkho wa cholowa. Ambiri salipiritsa pakati pa okwatirana kapena pakati pa makolo ndi ana, ndipo amangokhometsa msonkho wochepera 10% kwa mbadwa zina.

Anthu omwe amakhomeredwa msonkho pansi pa Lump Sum Regime amatha kuyang'anira ndalama zawo zapadziko lonse lapansi kuchokera ku Switzerland.

Switzerland Lump Sum tax

Misonkho ya ku Switzerland imalipidwa pa ndalama zomwe amaganiziridwa, nthawi zambiri pafupifupi kuwirikiza kasanu ndi kawiri mtengo wa renti wapachaka wa malo omwe amakhala ku Switzerland. Ngongole yeniyeni yamisonkho idzadalira canton ndi malo okhala mkati mwa canton.

Boma la Swiss lidatsimikiza kudzipereka kwake pakusunga Lump Sum System of Taxation mu Novembala 2014.

Switzerland Lump Sum tax

Ulamulirowu umagwira ntchito kwa anthu akunja omwe amasamukira ku Switzerland kwa nthawi yoyamba, kapena atakhala zaka khumi, ndipo sagwira ntchito kapena kuchita malonda ku Switzerland.

Chonde dziwani kuti pali ma cantons 26 aku Swiss.

Ma cantons atatu okha aku Switzerland a Appenzell, Schaffhausen ndi Zurich adathetsa Lump Sum System of Taxation mu 2013.

Malo okhala ku Switzerland Kudzera Chilolezo Cha Ntchito

Chilolezo chogwira ntchito ku Switzerland chimapereka mwayi kwa munthu yemwe si wa ku Switzerland kuti akhale nzika ya Switzerland.

Misonkho

• Anthu

Canton iliyonse imakhazikitsa misonkho yakeyake ndipo nthawi zambiri imabweretsa misonkho iyi: chuma chambiri, malo, cholowa ndi msonkho wamphatso. Misonkho ya msonkho imasiyanasiyana ndi canton ndipo ili pakati pa 21% ndi 46%.

Ku Switzerland, kusamutsa chuma, kumwalira, kwa wokwatirana naye, ana ndi / kapena zidzukulu, sikupatsidwa msonkho ndi mphatso, m'malo ambiri.

Kupeza ndalama zambiri kumakhala kopanda msonkho, kupatula ngati kugulitsa nyumba ndi malo. Kugulitsa magawo amakampani kumawerengedwa kuti ndi chuma, chomwe sichingafanane ndi msonkho wopeza phindu lalikulu.

• Makampani aku Switzerland

Makampani aku Swiss amatha kusangalala ndi msonkho wa zero kuti apindule ndi ndalama zogawa, kutengera momwe zinthu ziliri.

Makampani ogwira ntchito amalipira msonkho motere:

• Misonkho ya Federal yopeza phindu lonse imakwanitsa 7.83%.
• Palibe misonkho yayikulu ku federal level. Misonkho yayikulu imasiyanasiyana pakati pa 0% ndi 0.2% kutengera canton yaku Swiss yomwe kampaniyo idalembetsedwa. Ku Geneva, msonkho waukulu ndi 00012%. Komabe, ngati pali phindu lalikulu, palibe msonkho wamalipiro womwe ungabwere.

Kuphatikiza pa misonkho ya federal, ma cantons ali ndi misonkho yawoyawo:

• Mtengo wamsonkho wogwira ntchito wa cantonal and federal (CIT) uli pakati pa 12% ndi 14% m'makandoni ambiri. Misonkho yamakampani ku Geneva ndi 13.99%.
• Makampani Ogwira Ntchito ku Switzerland amapindula ndi kutengapo gawo ndipo samalipira msonkho phindu kapena phindu lomwe limapezeka chifukwa chothandizidwa nawo. Izi zikutanthauza kuti Kampani Yogwira Oyera sichimakhoma misonkho yaku Switzerland.

Misonkho Yobera (WHT)

• Palibe WHT pa magawo ogawa magawo kwa eni ake omwe ali ku Switzerland ndi/kapena ku EU (chifukwa cha EU Parent/Subsidiary Directive).
• Ngati omwe ali ndi masheya ali kunja kwa Switzerland komanso kunja kwa EU, ndipo mgwirizano wamisonkho wowirikiza ukugwira ntchito, msonkho womaliza wogawira nthawi zambiri umakhala pakati pa 5% ndi 15%.

Switzerland ili ndi mgwirizano wamisonkho wapawiri, wokhala ndi mapangano amisonkho ndi mayiko opitilira 100.

Malo okhala ku Switzerland Kudzera Chilolezo Cha Ntchito

Pali njira zitatu zakuti mukhale ndi mwayi wogwira ntchito ku Switzerland:

1. Kulembedwa ntchito ku Swiss Company yomwe ilipo kale

Munthuyo adzafunika kupeza ntchito ndipo bwanayo amalembetsa ntchitoyo, munthuyo asanayambe ntchito.

Wogwira ntchitoyo ayenera kufunsira kwa akuluakulu a ku Switzerland kuti apeze visa ya ntchito, pamene wogwira ntchitoyo akufunsira visa yolowera kudziko lakwawo. Visa yogwira ntchito imalola munthu kukhala ndi kugwira ntchito ku Switzerland.

2. Kupanga kampani yaku Swiss ndikukhala director kapena wogwira ntchito pakampani

Aliyense yemwe si wa ku Swiss atha kupanga kampani motero atha kupanga ntchito kwa nzika zaku Switzerland ndikuthandizira pakukula kwachuma mdzikolo. Mwiniwake wa kampaniyo ali woyenera kulandira chilolezo chokhalamo ku Switzerland, malinga ngati akugwiritsidwa ntchito ndi akuluakulu.

Zolinga zamakampani zomwe zimawoneka kuti zikuthandizira bwino pamabizinesi aku Switzerland ndi monga; kutsegula misika yatsopano, kupeza malonda ogulitsa kunja, kukhazikitsa maulalo ofunikira pazachuma kunja, ndikupanga ndalama zatsopano zamisonkho. Zofunikira zenizeni zimasiyanasiyana malinga ndi canton.

Anthu omwe si a EU/EFTA ayenera kupanga kampani yatsopano yaku Switzerland kapena kuyika ndalama ku kampani yomwe ilipo ku Switzerland. Palinso njira yolimbikitsira yomwe iyenera kukwaniritsidwa kuposa nzika za EU/EFTA, ndipo lingaliro la bizinesi liyeneranso kupereka kuthekera kwakukulu.

Makamaka, kampaniyo iyenera kupanga ndalama zochepera CHF 1 miliyoni pachaka, ndikupanga ntchito zatsopano, kugwiritsa ntchito matekinoloje atsopano ndi/kapena chitukuko cha dera.

Njira za onse a EU/EFTA komanso anthu omwe si a EU/EFTA ndizosavuta, ngati wokhala watsopanoyo apanga kampani yaku Switzerland ndipo amalembedwa ntchito.

3. Kuyika ndalama ku kampani yaku Swiss ndikukhala director kapena wogwira ntchito pakampani.

Olemba ntchito amatha kusankha kuyika ndalama kukampani yomwe ikuvutika kuti ikule chifukwa ilibe ndalama zofunikira. Ndalama zatsopanozi ziyenera kupangitsa kampaniyo kupanga ntchito ndikuthandizira chuma cha Swiss kuti chikule. Ndalamazo ziyenera kuwonjezera phindu lazachuma kudera linalake la Swiss

Malo okhala ku Switzerland Kudzera Chilolezo Cha Ntchito

Mukamapempha chilolezo chantchito yaku Switzerland ndi / kapena nyumba zogona, malamulo osiyanasiyana amagwiritsidwa ntchito kwa nzika za EU ndi EFTA poyerekeza ndi anthu ena.

Nzika za EU/EFTA zimasangalala ndi mwayi wopita kumsika wantchito ku Switzerland.

Anthu a m'mayiko achitatu amaloledwa kulowa mumsika wogwira ntchito ku Switzerland ngati ali oyenerera (Oyang'anira, akatswiri ndi / kapena ali ndi ziyeneretso za maphunziro apamwamba).

Chonde dziwani kuti pali ma cantons 26 aku Swiss. Ma cantons atatu okha aku Switzerland a Appenzell, Schaffhausen ndi Zurich adathetsa Lump Sum System of Taxation mu 2013.