Malta Charitable Foundations: Mutemo, Kugadzwa, uye Mutero Zvakanakira

  • Publication 25 July 2022

  • | Reference IN843

Muna 2007, Malta yakadzika mutemo wakananga maererano nenheyo. Mutemo wakatevera wakaunzwa, uchitonga mutero wenheyo, uye izvi zvakawedzera kusimudzira Malta sehutongi hwenheyo dzakagadzirirwa zvinangwa zvekubatsira uye zvakavanzika.

Izvo Zvinangwa zvenheyo zvinogona kunge zviri zverudo (zvisiri-purofiti), kana zvisiri zverudo (chinangwa) uye zvinogona kubatsira mumwe kana kupfuura vanhu kana kirasi yevanhu (yakavanzika nheyo). Izvo zvinhu zvinofanirwa kunge zviri; zvinonzwisisika, zvakananga, zvinogoneka, uye hazvifanirwe kuve zvisiri pamutemo, zvinopesana nehurongwa hweveruzhinji kana unzenza. Nheyo inorambidzwa kutengesa kana kuita zviitiko zvekutengesa, asi inogona kuve ine pfuma yekutengeserana kana mugove mukambani inogadzira purofiti.

Nheyo neMutemo

Kunyangwe ichangoburwa kuitwa kwemutemo panheyo, Malta inonakidzwa nehutongi hwakagadzwa hune chekuita nenheyo, uko Matare akabata nenheyo dzakagadzirirwa veruzhinji.

Pasi pemutemo weMalta, hwaro hunogona kugadzwa nevanhu vepachokwadi kana vepamutemo, vangave vagari vekuMalta kana kwete, zvisinei nekwavanogara.

Mhando mbiri huru dzenheyo dzinozivikanwa nemutemo:

  • Iyo Public Foundation

Nheyo yevoruzhinji inogona kugadzirwa nokuda kwechinangwa, chero bedzi chiri chinangwa chiri pamutemo.

  • Iyo Private Foundation

Nheyo yakazvimiririra ihomwe yakapihwa kubatsira munhu mumwechete kana vakawanda kana boka revanhu (Vabatsiri). Inova inozvimiririra uye inowana chimiro chemunhu wepamutemo kana ichiumbwa nenzira yakatemwa nemutemo.

Nheyo dzinogona kuiswa mukati mehupenyu hwemunhu kana sekutsanangurwa muwiri, parufu rwemunhu iyeye.

kunyoresa

Mutemo unopa kuti hwaro hunofanirwa kuumbwa nekunyora, kuburikidza neruzhinji 'inter vivos', kana nechido cheruzhinji kana chakavanzika. Chiitiko chakanyorwa chinofanirwa kusanganisira zvirevo zvine masimba uye kodzero dzekusaina.

Kugadzwa kwenheyo kunosanganisira kunyoreswa kwenheyo Deed, neHofisi yeRegistrar of Legal Persons, kuburikidza iyo inowana hunhu hwakasiyana hwemutemo. Iyo nheyo pachayo, saka, muridzi weiyo nheyo pfuma, iyo inotamisirwa kunheyo kuburikidza ne endowment.

Kunyoresa uye Masangano Anozvipira

Kune masangano ekuzvidira muMalta, kune imwe nzira yekunyoresa iyo inofanirwa kuzadzikiswa.

Sangano rinozvipira rinofanirwa kuzadzisa zvinotevera mamiriro kuti rikwanise kunyoreswa:

  • Yakasimbiswa nechiridzwa chakanyorwa;
  • Yakagadzirirwa chinangwa chiri pamutemo: chinangwa chekugarisana nevamwe kana chimwe chinangwa chiri pamutemo;
  • Kusaita purofiti;
  • Voluntary; 
  • Yakazvimirira yeHurumende.

Mutemo unogadzawo nzira yekunyoresa maVoluntary Organisations muRegister of Voluntary Organisations. Kunyoresa kunoda kuzadzikiswa kwezvinhu zvakati kuti, zvinosanganisira kuendeswa kwemaakaundi epagore uye kuzivikanwa kwevatariri vesangano.

Zvakanakira Kunyoresa Sangano Rokuzvipira

Chero sangano rinozadzisa maitiro ari pamusoro rinodomwa seVoluntary Organisation. Kunyoresa, zvisinei, kunopa zvakakosha kusangano, kusanganisira:

  • Inogona kugadzirwa nevatorwa, kubata midziyo yekune dzimwe nyika uye kugovera migove kune vekunze Vanobatsirwa;
  • Inogona kugamuchira kana kuve mubatsiri wezvipo, kutsigira, kana imwe rubatsiro rwemari kubva kuHurumende yeMaltese kana chero chinhu chinodzorwa neHurumende yeMaltese kana Voluntary Organisation Fund;
  • Vagadziri havafanirwe kuratidzwa mune chero zvinyorwa zveveruzhinji;
  • Kugona kubatsirikana kubva kumitemo inotsigira chiito chekuzvidira, sezvinogona kugadzirwa neHurumende;
  • Details ine chekuita neVabatsiri, inochengetedzwa nemutemo;
  • Kugashira kana kubatsirikana kubva mukuregererwa, kodzero, kana zvimwe zvinokodzera maererano nechero mutemo;
  • Kuva mubato kumakondirakiti nezvimwe zvibvumirano, zvingave zvichibhadharwa kana kusabhadharwa, pakuita mabasa ekuzadzisa chinangwa chayo munharaunda, pachikumbiro cheHurumende kana chikumbiro chesangano rinodzorwa neHurumende.

Kuumbwa uye kunyoreswa kweVoluntary Organisation hakungozvipa munhu ari pamutemo. Masangano anozvipira ane sarudzo yekunyoresa sevanhu vari pamutemo asi haana chisungo chekuti adaro. Saizvozvo, kunyoreswa kweVoluntary Organisation semunhu ari pamutemo, hazvireve kunyoreswa kwesangano.

Kugadzira Foundation

Chiito cheruzhinji kana wiri inogona chete kuumba hwaro, kana 'chiito chese' chikaitika kuti pave nenheyo, inofanirwa kuburitswa nenyanzvi yeruzhinji uye yobva yanyoreswa muPublic Registry.

Iko kudiki kupihwa kwemari kana pfuma kumisa hwaro i € 1,165 yehwaro hwakavanzika, kana €233 yeruzhinji hwaro hwakatangwa chete nechinangwa chemagariro kana sechisina purofiti, uye inofanirwa kunge iine ruzivo rwunotevera:

  • Zita renheyo, iro zita rinofanira kusanganisira mariri izwi rokuti 'nheyo';
  • Kero yakanyoreswa muMalta;
  • Zvinangwa kana Zvinangwa zvehwaro;
  • Zvinhu zvinomiririra izvo nheyo inoumbwa nayo;
  • Kuumbwa kwebhodhi revatungamiri, uye kana zvisati zvagadzwa, nzira yekugadzwa kwavo;
  • Mumiriri wenzvimbo yenheyo anodikanwa, kana vatariri venheyo vasiri vagari veMaltese;
  • Kumiririrwa kwemutemo kwakasarudzwa;
  • Izwi rokuti (kureba kwenguva), iyo nheyo inosimbiswa.

Nheyo inoshanda kwenguva yakareba yemakore zana (100) kubva pakuvambwa kwayo. Kunze kwekunge nheyo dzichishandiswa semotokari dzekudyara dzakabatanidzwa kana mukutengeserana kwekuchengetedza.

Kugadzira Sangano Risina Mhindu

Nheyo dzeChinangwa, dzinonziwo masangano asingabatsiri, dzinodzorwa pasi peChisungo 32, apo chimwe chezvakakosha chinoratidza chinangwa chehwaro hwakadaro.

Izvi zvinogona kuzogadziridzwa kuburikidza neimwe ratidziro yeruzhinji. Izvi zvinogona kusanganisira kutsigira boka revanhu mukati menharaunda nekuda kwekugarisana, panyama, kana rumwe rudzi rwehurema. Chiratidzo chakadaro chetsigiro, hachizopi hwaro hwaro hwakavanzika, hucharamba huri hwaro hwechinangwa.

Deed of foundation, yesangano rakadaro, inogona kuratidza mashandisirwo ayo mari kana pfuma yaro. Zviri pakutonga kwevatariri kuti vataure here kana kuti kwete.

Sezvo hwaro huri kugadzirwa zvakajeka kune chimwe chinangwa, kana chinangwa chiri; zvakaitwa, kupera simba kana kuita zvisingabviri kuzadzisa, vatariri vanofanirwa kunongedzera kuNheyo Deed, kuti vaone kuti zvinhu zvakasara, zvakasara munheyo zvinofanira kubatwa sei.

Mutero weMalta Foundations uye Non-Profit Organizations

Panyaya yenheyo dzakanyoreswa pasi peVoluntary Organisation Act chero dziri nheyo dzechinangwa uye dziri masangano asiri purofiti, pane akati wandei sarudzo dziripo:

  1. Kubhadhariswa mutero sekambani, sarudzo yakadaro haichinjiki; or
  2. Kubhadhariswa mutero senheyo yechinangwa uye kubhadhara chiyero chakavharwa che30%, pane 35% mutero; or
  3. Kana hwaro husina kusarudza kubhadhariswa mutero sekambani kana setrust uye isingakodzere muyero wakavharwa pamusoro, hwaro hunozopihwa mutero sezvinotevera:
    • Kune yega yega euro mukati mekutanga € 2,400: 15c
    • Kune yega yega euro mukati meiyo inotevera € 2,400: 20c
    • Kune yega yega euro mukati meiyo inotevera € 3,500: 30c
    • Paeuro yega yega yasara: 35c

Izvo zvigadziro zvakakodzera zvichashandiswa kune Muvambi wenheyo uye kune Vanobatsirwa.

Dixcart Inogona Sei Kubatsira?

Hofisi yeDixcart muMalta inogona kubatsira nekugadzwa kwakanaka uye manejimendi enheyo yekusangana neZvinhu zvakabvumiranwa.

Zvimwe Information

Kuti uwane rumwe ruzivo nezveMaltese nheyo uye mabhenefiti avanopa, ndapota taura naJonathan Vassallo: zano.malta@dixcart.com paDixcart hofisi kuMalta. Neimwe nzira, ndapota taura kune waunogara Dixcart kuonana.

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