Kutora chikamu Kubata Chibvumirano: Chimwe chezvikonzero nei Maltese Holding Makambani akakurumbira kwazvo

  • Publication 14 April 2023

  • | Reference IN906

tsananguro

Malta yave sarudzo yakakurumbira yenhamba inowedzera yemapoka emarudzi akawanda ari kutsvaga hurongwa hwekubata hunoshanda. Muchinyorwa chiri pazasi tinoongorora iyo Participation Holding Exemption uye kuti ingabatsire sei kwauri, kana ukafunga kumisikidza Holding Company muMalta.

Chii chinonzi Maltese Company Participation Holding Exemption?

Participation Holding Exemption ndeyekuregererwa mutero kunowanikwa kumakambani eMaltese anobata zvinopfuura 5% yezvikamu kana kodzero dzekuvhota mune imwe kambani yekunze. Pasi pekuregererwa uku, migove yakagamuchirwa kubva kukambani inotsigira haisi pasi pemutero muMalta.  

Kuregererwa kweMalta kwekutora chikamu kunobvisa 100% yemutero pane ese madividendi anobva mukubata kwekutora chikamu uye pane zvakawanikwa kubva mukuendeswa kwayo. Kuregererwa uku kwakagadzirirwa kukurudzira makambani eMaltese kuisa mari mumakambani ekunze uye kusimudzira Malta senzvimbo inoyevedza yekubata zvivakwa zvekambani.

Kubata Kubata: Tsanangudzo

 Kubata kunotora chikamu ndiko uko kambani inogara kuMalta inobata migove yemasheya mune chimwe mubatanidzwa uye chekare:

a. Inobata zvakananga zvishoma 5% yezvikamu zveequity mukambani, uye izvi zvinopa kodzero kune dzinenge mbiri dzekodzero dzinotevera:

i. Kodzero yekuvhota;

ii. Kodzero yepurofiti inowanikwa pakugovera;

iii. Kodzero yemidziyo iripo kuti igoverwe pakupera; OR

b. Ane equity shareholder uye ane kodzero yekutenga chikamu cheequity shares kana kuti ane kodzero yekutanga kuramba kutenga masheya akadaro kana kuti ane kodzero yekugara se, kana kugadza, mutungamiriri paBhodi; OR

c. Ane equity shareholder akabata investimendi isingaite €1.164 miriyoni (kana mari yakaenzana mune imwe mari), uye kudyara kwakadaro kunoitwa kwenguva isingapindiki kwemazuva angangoita 183; kana kambani inogona kubata zvikamu kana zvikamu zvekusimudzira bhizinesi rayo, uye kubata hakuna kubatwa sekutengesa masheya nechinangwa chekutengesa.

Kuti kubata mukambani kuve kubata kwekutora chikamu, kubata kwakadaro kunofanirwa kunge kuri kubata. Kubata hakufanirwe kunge kuri mukambani inobata, zvakananga kana zvisina kunanga, zvivakwa zvisinga fambise zviri muMalta, zvichienderana nekusabatanidzwa kushoma.

Zvimwe Zvinyorwa

Nezvekugoverwa, Kusabatanidzwa Kunoitwa kunoshanda kana mubatanidzwa unoitwa:

  1. Anogara kana kubatanidzwa munyika kana nharaunda inoumba chikamu cheEuropean Union; OR
  2. Iri pasi pemutero pamwero weinenge 15%; OR
  3. Iine 50% kana yakaderera yemari yayo inotorwa kubva kune passive mhindu kana royalties; OR
  4. Haisi portfolio investimendi uye yave pasi pemutero pamwero weinenge 5%.

Kudzoserwa Kwemutero kune Mapato Anobata Chikamu

Apo kubata kwekutora chikamu kune hukama nekambani isiri mugari, imwe nzira yekuregererwa kwekutora chikamu kweMalta ndeyekudzoserwa kwe100%. Iwo akateedzana migove uye mari inowanikwa inozoiswa mutero muMalta, zvichienderana nekudzoreredzwa kwemutero kaviri, zvisinei, pakugovaniswa, vagovani vane kodzero yekudzoserwa yakazara (100%) yemutero unobhadharwa nekambani inogovera.

Muchidimbu, kunyangwe kusunungurwa kweMalta kwekutora chikamu kusipo, mutero weMaltese unogona kubviswa kuburikidza nekushandisa iyo 100% kudzoserwa.

Kutamiswa Kwemumba

Malta's Participation Exemption inoshandawo maererano nekuwana kunobva mukuendeswa kwekutora chikamu mukambani inogara muMalta. Migove kubva kumakambani 'anogara' muMalta, angave ari kutora chikamu kana neimwe nzira, haisi pasi peimwezve mutero muMalta tichitarisa iyo yakazara imputation system. Kuti uwane rumwe ruzivo ndapota taura naDixcart: zano.malta@dixcart.com

Kutengeswa kweZvigove muKambani yeMalta nevasiri Vagari

Chero zviwanikwa kana purofiti inotorwa nevasiri vagari pakurasa migove kana zvibatiso mukambani inogara muMalta hazvibviswe pamutero muMalta, chero:

  • Iyo kambani haina, zvakananga kana zvisina kunanga, chero kodzero maererano nenzvimbo isinga fambise iri muMalta, uye
  • muridzi anobatsira wemhindu kana purofiti haagari muMerita, uye
  • Iyo kambani haisi yavo uye inodzorwa, zvakananga kana zvisina kunanga ne, kana kuita pachinzvimbo chemunhu / s anowanzo gara uye anogarwa muMalta.

Mamwe Mabhenefiti Anonakidzwa neMalta Makambani

Malta haibhadharisi mutero wekunyima pamigove inobuda, mubereko, mutero uye mari yekubvisa.

Makambani anobata eMalta anobatsirwawo nekushandiswa kwemirairo yese yeEU pamwe neMalta yakakura network yezvibvumirano zvemitero zvakapetwa kaviri.

Dixcart muMalta

Hofisi yeDixcart muMalta ine hupfumi hweruzivo mumasevhisi emari, uye inopawo mutemo uye mutemo wekuteedzera nzwisiso. Chikwata chedu cheAccountant uye Magweta akakodzera aripo kumisikidza zvimiro uye kuzvibata nemazvo.

Zvimwe Information

Kuti uwane rumwe ruzivo nezve makambani eMalta ndapota taura naJonathan Vassallo, kuhofisi yeDixcart kuMalta: zano.malta@dixcart.com.

Neimwe nzira, ndapota taura kune yako yakajairika Dixcart kuonana.

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